Course Syllabus—Accounting II
Instructor: Joey Bryan
Grades: 10-12
Credit: 1.0
Course Description:
Accounting II is an advanced course designed for any student who is planning a career in accounting.
Journalizing, posting, and preparation of financial statements will be covered for departmentalized
business. Emphasis is also placed with a mixture of cost accounting and managerial accounting.
Students will complete accounting simulations and be introduced to an automated accounting system.
Accounting II will expand upon and apply the basic principles of accounting learned in the first course
utilizing manual and automated systems. The course is designed for students who may pursue accounting
or business as a college major or who might be interested in entrepreneurial ventures or small business
ownership. Upon completion of this course, you should be able to:
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Define terminology relating to departmentalized accounting
* Journalize transactions for a departmentalized business in general and special journals
* Post transactions from special and general journals to general and subsidiary ledgers
Prepare and maintain payroll records for departmentalized business
* Prepare financial reports for departmentalized business
* Perform end-of-period work for departmentalized business
Apply accounting concept and practices to maintain voucher control systems
Research employment opportunities and job responsibilities in a variety of job sectors
Complete advanced automated accounting simulation
Identify and classify costs for a merchandising business and/or manufacturing business
Journalize cost entries for a merchandising and/or manufacturing business
Define and apply terminology related to cost accounting
*Analyze and interpret financial statements using ratio analysis
Apply budgetary control and planning
Define terminology related to managerial accounting
*Apply and compare accounting concepts and practices to plan, count and cost inventory
Textbook: Century 21 Advanced Accounting, 7th Edition, South-Western
Prerequisite: Must have passed Accounting I with a C.
Assignments: Homework is a must in Accounting. If a student does not do the homework that
is assigned, he/she will be at a major disadvantage due to the fact that accounting requires a lot
of practice and detail. Homework will be assigned at each section in order to ensure the student
comprehends the material. Some work may be assigned outside of class as homework, while
other times, I will allow time in class to do the work.
Instructional Methods: All material will be taught in class via modeling. The teacher will go
through the material and then model certain journal entries and other ledgers that will be needed.
In addition, 21st Century Learning (Project Based Learning) may be incorporated. The student
will also perform an automated edition of Accounting.
Attendance: Attendance is very important to Accounting. We move very quickly and there is a
lot of material to cover in a relatively short period of time. If a student is absent, it is his/her
responsibility for making arrangements for extra help or makeup privileges. Makeup work
should be completed as quickly as possible. In addition, the school policy concerning makeup
privileges and acceptance of late work will be followed.
In addition, students must be in their seat when the tardy bell rings. If you are going to your seat
when the bell rings, or just walking in the door as the bell begins to ring, you are considered
tardy. Class and instructor time begins when the tardy bell rings!
Grading Scale:
A
AB+
B
93-100%
90-92
87-89
83-86
Grading Procedures:
 Tests and Assessments
 Projects, Simulations, Class Work
 Final Exam
BC+
C
C-
80-82
77-79
73-76
70-72
D+
D
DF
67-69
63-66
60-62
0-59
50%
40%
10%
It is important that every student try his/her best and work up to his/her capabilities. You can
show that by paying attention in class, completing assignments on time, and participating in class
by either asking questions or answering questions. If there should be anything you do not
understand when we discuss it in class, you should ask questions immediately. Remember, there
are probably a few other students who may have the same question.
Academic Dishonesty: Any student caught cheating or allowing someone else to use their work
will receive a zero. In addition, a referral will be sent to the building principal. Please refer to
the student handbook.
Disciplinary Actions: Discipline is very important in the business atmosphere. It is imperative
in order for the teacher to teach and for the students to be in a learning environment to behave in
an appropriate manner. Please refer to the student handbook for more information. In addition,
all referrals will be sent to the Nichols Career Center Administrative Office.
Contact Information
Phone Number:
E-Mail Address:
Conference Period:
(573) 659-3116
joey.bryan@jcschools.us
Term 3:
1st Block (Room 273)
Term 4:
3rd Block (Room 273)