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Course Syllabus for Accounting 2
Teacher:
Beth Holloman
Planning Period- 4th period 2:00-3:30pm
Phone:
919-528-5530
Email:
hollomanb@gcs.k12.nc.us
Accounting 2 Website- Holloman: http://www.gcs.k12.nc.us/Page/11414
Century 21/Southwestern Accounting 1 8E Website:
http://accountingxtra.swlearning.com/advanced/xtra/ch01_xtra.html
http://www.c21accounting.com/student/red/aa_student_text_materials_frame.html
Course length:
One semester, 1 credit
Textbook:
Century 21 Accounting Advanced 8E-Red book (Students will be issued a textbook in this class.)
Grading System: Major Assessments (Projects, Tests, Presentations)
= 60%
Minor Assessments (Quizzes, Classwork, Notes, Notebooks, etc)
= 40%
Final Exam
= 25%
Course Overview
This course is designed to provide students with an opportunity to develop in-depth knowledge of accounting
procedures and techniques utilized in solving business problems and making financial decisions. Emphasis
includes departmental accounting; corporate accounting; cost accounting and inventory control systems; managerial
accounting and budgeting; and further enhancement of accounting skills.
Classroom Expectations
1.
2.
3.
4.
5.
6.
7.
Arrive to class on time with your materials. (Pencil, paper, textbook, and notebook or folder.)
You must sit in your assigned seat in class every day unless otherwise instructed.
Treat yourself and others with respect.
Attend class regularly. If you are absent, it is your responsibility to make-up your work. All assignments may be
found on my Accounting 2 website(s). You may contact me by email any time you have a question about my
course. I check my school email regularly and I am happy to help you by email during and after school hours.
ALL STUDENTS MUST FULLY COMPLY WITH GCS INTERNET POLICY TO RETAIN THE PRIVELEGE OF USING
TECHNOLOGY AND THE INTERNET IN GRANVILLE COUNTY SCHOOLS.
Use of personal electronic devices is strictly prohibited at Granville Central High School.
If you have a problem with your computer or other technological devices in my classroom, please let me know
so I may address your issues. Our computers and networks are not set-up the same as yours at home.
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Course Blueprint
Obj # Unit Titles/Competency and Objective Statements
Unit A GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, ETHICS, AND ACCOUNTING CAREERS
1.00
1.01
1.02
Understand Generally Accepted Accounting Principles and professional ethics.
Understand Generally Accepted Accounting Principles.
Understand the AICPA Code of Professional Conduct.
2.00
2.01
2.02
Understand career and educational opportunities in accounting.
Understand accounting career opportunities.
Understand accounting post-secondary educational and work-based learning opportunities.
Unit B
DEPARTMENTALIZED, CORPORATE & MANAGERIAL ACCOUNTING
3.00
3.01
3.02
Apply accounting concepts to practices and procedures for a departmentalized merchandising business.
Apply journal procedures in a departmentalized merchandising business.
Apply procedures to calculate gross profit, prepare a departmentalized worksheet, and prepare departmental
margin statements.
Apply procedures to journalize adjusting and closing entries and prepare a post-closing trial balance for a
departmentalized merchandising business.
3.03
4.00
4.01
4.02
4.03
4.04
Apply accounting concepts to practices and procedures for a corporation.
Apply concepts to practices and procedures for the formation of a corporation, the payment of dividends, and
acquiring additional capital for a corporation.
Apply procedures for calculating and journalizing depreciation expense.
Apply procedures for calculating and journalizing accruals and deferrals.
Apply procedures for preparing corporate financial statements.
5.00
5.01
5.02
5.03
5.04
Analyze financial data to make managerial decisions.
Understand concepts and practices related to budgeting.
Apply procedures to calculate cost-volume-profit relationship indicators.
Apply procedures to calculate financial ratios.
Analyze financial indicators and ratios to make business decisions.
Unit C
INVENTORY CONTROL AND COST ACCOUNTING
6.00
6.01
6.02
Apply inventory control methods.
Understand inventory control methods.
Apply inventory control methods to calculate the cost of inventory.
7.00
7.01
7.02
Apply concepts for cost accounting procedures.
Understand cost accounting concepts and practices for a manufacturing business.
Apply cost accounting procedures to journalize transactions for a manufacturing business.