College Accounting Syllabus
2014-2015
Instructor Information:
Teacher:
Mrs. L. Edwards
Room:
Belle Vernon Area High School, Room 112
Contact:
Phone:
Email:
Website:
http://www.bellevernonarea.net/bvahs
Required Text:
Accounting Principles, 11th Ed. (E-book)
Additional Resources:
www.wileyplus.com
724-808-2500; ext. 2112
linda.edwards@bellevernonarea.net
Course Description:
This one year course includes both basic and advanced fundamentals of the accounting
process. The course will include cash management, inventory control, cost analysis, asset
management, and budgeting. It is an excellent course for the college bound student
considering business as a possible college major. College credit can be earned through Seton
Hill University for $220. This is NOT a requirement for the course.
Course Objectives:
By the end of this course, the successful student will be able to:
1. Apply and Use the Building Blocks of Accounting
2. Apply the Recording Process
3. Adjust the Accounts
4. Complete the Accounting Cycle
5. Apply Accounting for Merchandising Operations
6. Classify and Cost Inventory
7. Use Subsidiary Ledgers and Special Journals
8. Define Fraud, Internal and Cash Controls
9. Utilize Control Feature: Use of a Bank
10. Apply Accounting for Receivables
11. Determine Cost of Plant Assets
12. Calculate Depreciation
13. Use and Apply Accounting for Current Liabilities
14. Prepare Payroll Accounting
Academic Honesty:
Any work submitted by the student shall be his/her own. Work taken from others shall be
deemed as unacceptable. Any doubts will initiate the completion of an alternative assignment
or a zero on the required effort, depending on the severity of the infraction.
In addition, the Academic Integrity policy of the University of Pittsburgh will also be followed.
Class Policies and Expectations:
1. You are expected to be in your seat and ready to work when the late bell rings.
2. You may be excused from class for the restroom and nurse when necessary.
Please do not abuse this privilege.
3. You are expected to have all materials with you each class period (textbook,
binder, workbook, pencil and calculator) unless otherwise instructed. You are
required to provide a three-ring binder for this class to keep notes, workbook
pages, handouts etc. Notebook paper will be provided.
4. Calculators will be used daily. You are expected to bring one to class with you.
Your instructor will have a few spares in an emergency.
5. You will be expected to have read the chapter in the textbook outside of class in
order to be prepared for the next day’s lesson. All information in the chapters is
free game for a test or quiz.
6. All assignments in your workbook and all tests must be completed in pencil
(YOUR PENCIL). Any assignment or test completed in pen or marker, etc. will
not be accepted, therefore, you will receive a zero for that assignment or test.
7. Assignments missed on a day of absence become make-up work. You will have
one week to make up all incomplete work. Late assignments will receive only
partial credit. Points will be deducted after the due date. After one week, if the
assignment is not turned in at all, you will receive a zero.
8. If you miss a test, you will have 2 weeks to make it up. It will be your
responsibility to schedule the make-up test during a study hall, before or after
school. If you do not make up the test within 2 weeks, your test grade will
become a “0”.
9. It is YOUR responsibility to ask the teacher what it is that you owe if you are
missing any assignments and/or tests. The teacher WILL NOT remind you daily
of the assignments or tests/quizzes that are outstanding.
10. If you need extra help, your instructor will be more than happy to meet with you.
But, it is your responsibility to seek out your instructor. Every attempt will be
made to arrange a time to meet.
11. Please be sure to respect those around you. Do your class work on your own
without bothering others around you. If you have a question, please consult your
instructor.
12. Cheating will not be tolerated. If you are caught cheating on an assignment or
test/quiz, or submitting someone else’s work as your own, you and the person
you are cheating from will be given a 0 for the assignment/test/quiz and may
possibly fail for the nine weeks.
13. The Internet may be used for school-related assigned work only. Use of the
internet during class time without teacher permission is unacceptable. Students
abusing this privilege will have their Internet access blocked.
14. Remember--Keep your password to yourself. DO NOT give it out to anyone!
This is cheating. If you suspect someone knows your password, please alert the
teacher immediately so that your password can be changed. Your password
can be changed at any time during the year. If you are caught giving your
password to anyone, or using someone else’s files or password other than your
own, YOU will receive a 0 for the assignment/assignments and may fail for the
nine weeks.
15. REMEMBER: YOU ONLY GET OUT OF LIFE WHAT YOU PUT INTO IT!! The
same goes for this accounting course. You are learning a skill for your lifetime!
Take advantage of this opportunity. Don’t make excuses; just do the work to the
best of your ability. Let’s have a great year!!
Disabilities:
If you have a disability that requires special accommodations, you need to notify the teacher no
later than the 2nd week of class.
Course Grading Criteria:
All quizzes, tests, and projects will be graded according to the Belle Vernon Area School District
grading policy. Total points will be accumulated for all evaluated efforts in this class rather than
having letter grades per each effort. The grading scale is as follows:
A
B
C
D
F
-
90-100
80-89
70-79
60-69
0-59
Emphasis will be on formal assessments. Therefore grades will be weighted.
Formal Assessments will account for 90% of a student’s grade (quizzes, tests, projects,
performance-based rubrics, essays, graded homework, etc.)
Informal Assessments will account for 10% of a student’s grade (homework for completion,
class participation, exit tickets, etc.)
Assignments per Quarter:
The majority of grading for this class will be done using formal assessments including tests,
quizzes, homework, comprehensive problems, binder checks and “Question of the Day” writing
prompts.
Each day will begin with a “Question of the Day” that will be used to assess each student’s
progress with current material. Each daily question will be assessed 2 pts. Each day will end
with an Exit Ticket that will summarize concepts learned in class that day. Each student will
write down at least three things that were covered in class that day. This exercise will be
collected at the end of each chapter and three pts. will be awarded for each days answers.
Every chapter will consist of at least one quiz and one major exam that will vary in points.
Homework will be given as deemed necessary to promote material reinforcement and
expansion.
*Assignments or assessments may vary due to pace of class and individualized
instruction.
TOTAL POINTS = TBD
Points (approximate)
*Assignments or assessments may vary due to pace of class and individualized
instruction.
Academic Standards:
Students will be reacquainted with the Pennsylvania Academic Standards that have been
adopted by the Department of Education, along with the Common Core Standards that are in
the process of being implemented nationwide. Students will be made aware of the importance
of the standards and the efforts to meet them.
Edline:
If
Grades will be updated every Friday on Edline. If you lost or cannot remember log in
information, please contact our Child Accounting Department at 724-808-2500 ext. 1108.
Schoolwires (Website):
My website will be updated every Friday. Course Topics, Assignments, and Quizzes and Tests
are also posted weekly.
Course Outline:
1st Quarter
2nd Quarter
I.Chapter 1 –
Accounting
Fundamentals
 Accounting
equation
 Generally
Accepted
Accounting
Principles
 Analyze effects
of transactions
on accounting
equation
 Prepare four
financial
statements
I. Chapter 4 Completing the
Accounting Cycle
 Prepare a
worksheet
 Closing
entries
 Post-closing
trial balance
 Steps in
accounting
cycle
 Correcting
entries
 Classified
balance sheet
3rd Quarter
I. Chapter 6 –
Determining Inventory
and Inventory Cost
Flow Methods
 Determine
inventory
quantities
 Inventory cost
flow methods
 Inventory
turnover ratio
4th Quarter
I. Chapter 8 – Fraud,
Internal and Cash
Control; Use of a Bank
 Petty cash fund
 Bank
reconciliation
 Reporting of
cash
II. Chapter 2 – The
Recording Process





Debits/Credits
Steps in the
recording
process
Using journals
and ledgers
Posting to
accounts
Prepare a trial
balance
III.Chapter 3 – Accrual
Basis Accounting and
Adjusting Entries
 Time period
assumption
 Identify types of
adjusting
entries
 Prepare
adjusting
entries for
deferrals and
accruals
 Prepare an
adjusted trial
balance
II. Chapters 1-4
Comprehensive
Problem
 Comprehensiv
e problem
covering all
concepts
learned in
Chapters 1-4
II. Chapter 7 – Using
Subsidiary Ledgers
and Special Journals
 Using
subsidiary
ledgers
 Using Special
Journals
 Posting to a
multi-column
journal
II. Chapter 9 –
Accounting for
Receivables
 Types of
receivables
 Disposing of
accounts
receivables
 Compute
maturity date of
and interest on
notes
receivable
 Disposition of
notes
receivable
III. Chapter 5 Accounting for
Merchandising
Operations
 Recording
sales
purchases
under
Perpetual
Inventory
 Accounting
cycle for
merchandising
company
 Calculate
gross profit
III. Chapters 5-7
Comprehensive
Problem
 Comprehensive
problem
covering all
concepts
learned in
chapters 5-7
III.Chapter 10 –
Accounting for Plant
Assets, Natural
Resources and
Intangible Assets
 Depreciation
 Using different
depreciation
methods
 Disposal of
plant assets
 Accounting for
intangible
assets
IV.Chapter 11 –
Accounting for
Receivables
 Current
liabilities
 Accounting for
payroll
College Accounting Syllabus
2014-2015
*The syllabus for College Accounting is placed in its entirety on my SchoolWires webpage. You
will find classroom policies, grading policies and how the students will be fully evaluated for this
class within its contents. The bottom portion of this form is due by Friday, August 29, 2014.
The following signatures state that all parties are aware of the preceding syllabus.
Student Name (printed) _________________________________
Student Signature_________________________________Date_______________
Parent/Guardian
Signature________________________________________Date_______________
Parent/Guardian E-mail ________________________________________________
Teacher Signature_________________________________Date_______________