TERESA MILLICAN, Instructor
AIRPORT HIGH SCHOOL
11300 GRAFTON ROAD
CARLETON, Michigan 48117
Phone: 734-654-6208
Fax # 734-654-8730
EMAIL ADDRESS:
TMILLICAN@AIRPORT.K12.MI.US
Course Syllabus
Course Name/Number:
Year One: Accounting 1 (BUACCT100) and (BUACCT101)
Year Two: Accounting 2 (BUACCT200) and (BUACCT201)
Course Description: Our Accounting curriculum includes units of study designed to walk you through the world of accounting. The
concepts you will learn enhance your financial literacy skills, prepare you for future employment, and assist with the transition into
becoming a successful productive citizen.
Course Prerequisites: BUACCT100 – 201 are taken in order
Course Materials/Resources:
Textbooks: Century 21 Accounting – Multicolumn Journal 10e
Authors: Gilbertson-Lehman-Gentene. 2014
Software: Microsoft 2010
Other Materials: www.DECA.org, Supplemental text will be utilized to support projects
Recommended Student Supplies/Materials: Writing Utensils – all other supplies are provided
Required Uniform and Cost: Optional DECA Blazer if attending the State Conference
Course Objectives: Upon completion of this course, you will gain a better understanding of important accounting concepts that will
prepare you for future high school and college accounting/financial related courses.
Course Requirements: Work Based Learning is a valuable experience in which every student in Career and Technical Education is
required to participate. All students will be given opportunities to attend a minimum of one field experience each school year. Those
students who do not attend the scheduled experience(s) will be required to find a site where they will spend a minimum of one class
period in a business related to their program of study. The student will be required to get the teacher’s signed permission, the
parent/guardian’s signed permission, fill out a training agreement to be signed by the site supervisor, and provide their own
transportation to and from the site. Upon completion of the field experience, the student will turn in a question and answer
assignment provided by the teacher regarding the experience.
Grading System: Grades will be based on weighted averages in the following areas:
Accounting 1
o Category 1: (30%) Application Problems
o Category 2: (30%) Unit Assignments
o Category 3: (20%) Audit and Mastery Tests
o Category 4: (20%) Professional Dress, Participation and Behavior (Professionalism Points)
Accounting 2
o Category 1: (20%) Professional Evaluations and Tests
o Category 2: (60%) Daily Assignments and Mathematic Projects
o Category 3: (20%) Professional Participation, Dress and Behavior (Professionalism Points)
Extra Credit: Extra credit may be made available at the discretion of the instructor
Grading Scale:
A 92.5-100
A- 89.50-92.49
B+ 86.50-89.49
B 82.50-86.49
B- 79.50-82.49
C+ 76.50-79.49
C 72.40-76.49
C- 69.59-72.49
D+ 66.50-69.49
D 62.50-66.49
D- 6O.00-62.49
E BELOW 59.99
1
TERESA MILLICAN, Instructor
AIRPORT HIGH SCHOOL
11300 GRAFTON ROAD
CARLETON, Michigan 48117
Phone: 734-654-6208
Fax # 734-654-8730
EMAIL ADDRESS:
TMILLICAN@AIRPORT.K12.MI.US
Course Schedule:
Week
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
Chapter/Unit
Segments
Accounting 1 Semester 1 Quarter 1 - Segments 1,2,10 and 12
Parent Letter, DECA,
Segment 12 – Technology and Safety
Social Media, Digital
Footprint,
Communications, and
Safety Unit
Job Simulation Unit
Segment 10 - Career Development (Employability,
and Teamwork
Teamwork, Leadership, Entrepreneurship)
Exercise
1
Segment 1 - Introduction to Accounting & Financial
Reporting
2
Segment 1 - Introduction to Accounting & Financial
Reporting
Entrepreneurship
Segment 10 - Career Development (Employability,
Lesson
Teamwork, Leadership, Entrepreneurship)
3
Segment 2 - Cost-Volume-Profit Analysis
4
Segment 2 - Cost-Volume-Profit Analysis
5
Segment 1 - Introduction to Accounting & Financial
Reporting
Financial Literacy
Project
Pre and Post Test
Data Review
Accounting 1 Semester 1 Quarter 2 - Segments 3,4,8, and 11
6
Segment 3 - Accounting Information System
Financial Literacy
Segment 11 – Business and Financial Management
Project Planning
7
Segment 8 – Financial Statements
8
Segment 8 – Financial Statements
Financial Literacy
Segment 11 – Business and Financial Management
Project Planning
9
Segment 4 – Accounting for Sales and Inventory
10
Segment 4 – Accounting for Sales and Inventory
Financial Literacy
Segment 11 – Business and Financial Management
Project Planning
Financial Literacy
Project
Pre and Post Test
Data Review
Accounting 1 Semester 2 Quarter 1 - Segments 6 and 7
2
TERESA MILLICAN, Instructor
AIRPORT HIGH SCHOOL
11300 GRAFTON ROAD
CARLETON, Michigan 48117
Phone: 734-654-6208
Fax # 734-654-8730
EMAIL ADDRESS:
TMILLICAN@AIRPORT.K12.MI.US
19
11
20
21
22
23
24
Nocti Test Prep
12
13
Nocti Test Prep
14
Segment 7- Accounting for long-term liabilities and
Equity
Segment 3 - Accounting Information System
Segment 3 - Accounting Information System
Segment 7- Accounting for long-term liabilities and
Equity
Nocti Test Prep
15
Segment 6 - Accounting for Fixed Assets
Nocti Testing Prep
Pre and Post Test
Data Review
Accounting 1 Semester 2 Quarter 2 - Segments 5 and 9
28
16
Segment 4 – Accounting for Sales and Inventory
29
Nocti Test Prep
30
17
Segment 7- Accounting for long-term liabilities and
Equity
31
18
Segment 7- Accounting for long-term liabilities and
Equity
32
Nocti Test Prep
33
19
Segment 5 – Time Value of Money
34
Accounting
Segment 9 – Applied Academics
Presentations
35
Testing
36
Nocti Testing Prep
Pre and Post Test
Data Review
37
Prep Inventory for next
year
Accounting 2 Semester One – Segment Q – Senior Mathematics Credit in Senior Year
All
Creation of Electronic Accounting for the School Store
Year
All
Creation of Accounting Procedures for the School Store
Year
All
Inventory Compilation for the School Store
Year
All
Daily Deposit Balancing for the School Store
Year
All
Creation and Delivery of Invoices for the School Store
Year
First
Comparing and Rounding Numbers
Quarter
Adding and Subtracting Whole Numbers
Estimating Sums and Differences
Multiplying Numbers Ending in Zero
Estimating Products
Dividing Whole Numbers
25
26
27
3
TERESA MILLICAN, Instructor
AIRPORT HIGH SCHOOL
11300 GRAFTON ROAD
CARLETON, Michigan 48117
Phone: 734-654-6208
Fax # 734-654-8730
EMAIL ADDRESS:
TMILLICAN@AIRPORT.K12.MI.US
Second
Quarter
Third
Quarter
Fourth
Quarter
Dividing Numbers Ending in Zero
Estimating Quotients
Tables and Charts
Large Numbers in Tables and Charts
Pictographs
Bar Graphs
Line Graphs
Circle Graphs
Rounding Decimals and Estimation
Adding and Subtracting Decimals
Multiplying Decimals
Multiplying by Powers of 10
Dividing a Decimal by a Whole Number
Dividing by a Decimal
Calculation Shortcuts
Measures of Central Tendency: Mean, Median, and Mode
Equivalent Fractions
Adding Fractions and Mixed Numbers
Subtracting Fractions and Mixed Numbers
Multiplying a Whole Number by a Fraction
Multiplying Fractions and Mixed Numbers
Fractions and Decimals
Ratios and Proportions
Rates and Unit Rates
Meaning of Percent
Finding a Percent of a Number
Simple Interest
Compound Interest
Finance Charges and Installment Loans
Finding What Percent One Number Is of Another Number
Finding the Whole When the Percent and Part Are Known
Percent of Increase or Decrease
Customary Measurement
Metric Measurement
Converting Units Within the Metric System
Converting Between the Customary and Metric Systems
Area and Perimeter
Probability
**The instructor reserves the right to change these procedures/schedule at any time without written notification. If changed, verbal
notification at the least will be given.
Course Policies & Expectations
Late Work: (work turned in after determined/assigned due date):
4
TERESA MILLICAN, Instructor
AIRPORT HIGH SCHOOL
11300 GRAFTON ROAD
CARLETON, Michigan 48117
Phone: 734-654-6208
Fax # 734-654-8730
EMAIL ADDRESS:
TMILLICAN@AIRPORT.K12.MI.US


Tests/Quizzes must be taken on the day they are assigned unless arranged during teacher time after school
Assignments that are turned in after the due date set by instructor
o 10% of grade received will be deducted for work received after the due date
o Assignment turned in after 5 days will be evaluated by instructor, but the student will receive no more than 50% for
their grade on the assignment. After 7 days the student will receive a zero.
Make-up:

Students will be allowed to make up work. It is the responsibility of the student to obtain missed assignments at the
appropriate time. Asking a teacher as you enter the room when they are starting class is not the appropriate time. Raising
your hand during instructions is not the appropriate time. Once students are actively working on an activity or at the end of
class is a preferred time to approach the teacher.

Missed Assignments:
o Work assigned prior to an absence (including long-term/major projects/papers) – Work is due upon return from
absence
o Work assigned on date of an absence - One day grace period for each day missed (Ex. If student is absent on
Monday, make-up work is provided on Tuesday, and would be due on Wednesday)

Missed Tests/Quizzes:
o Test missed on date of absence - If student has prior knowledge of test date and has had the opportunity to take
part in review session, student is expected to take test day of return
o Note: Alternate test may be given
Break: Each class will break during the normal bell schedule. Students are expected back in their classroom on time. Please note:
Breaks are optional; teacher may decide to waive break time if they deem it necessary.
CTSO or Community Service Expectations: Students enrolled in accounting classes are encouraged to participate in DECA, a student
organization to develop leadership, communication, and business/marketing skills. Accounting students will be enrolled in the financial
based competitions and testing. The opportunities for travel, scholarships, and networking are a few of the reasons to join DECA.
Attending the DECA Career and Development Conference will expose the student to an awesome experience enhancing interviewing
skills. If your student does not wish to participate in the DECA experience, he/she will be expected to conduct a mock interview in
class.
Recommended Academic Credit (RAC): Programs offered through DCTC give students the opportunity to apply academic content in
real-world situations. Therefore, students taking this course may have the opportunity to earn Recommended Academic Credit.
Students should contact their sending school counselor to determine eligibility and request enrollment.
Students must pass this course and show proficiency in the academic area to become eligible for academic credit. This course offers
the following academic credit:

Senior Math
Post-Secondary Articulated Credit:
Students may be eligible to receive free college credit for DC TC courses they successfully complete. The qualifications and number of
college credit hours available varies by program and the college with which it is affiliated. This course has articulated credit agreements
with the following colleges/universities:

Davenport University, Henry Ford Community College, Wayne County Community College, and Schoolcraft College
Class Dress Code:

Professional dress is a requirement of this course. Students are expected to dress twice per quarter. Once a quarter students
are able to obtain double dress points on specified “Professional Dress Days” where the entire class schedules a day to dress
up and invites the entire school to do dress professionally.
5
TERESA MILLICAN, Instructor
AIRPORT HIGH SCHOOL
11300 GRAFTON ROAD
CARLETON, Michigan 48117
Phone: 734-654-6208
Fax # 734-654-8730
EMAIL ADDRESS:
TMILLICAN@AIRPORT.K12.MI.US
Professionalism:
 Students begin with 100 professional points. Points are deducted for not following classroom management rules or being
disruptive in class. Going above and beyond will bring more points your way!
***All students are expected to follow all DCTC and Airport Community Schools’ policies and procedures. Students will receive a copy
of DCTC and receiving schools’ from the instructor at the beginning of the School Year.
Contact Information:
School’s Main Office Number: 734-654-6208
Contact Email: tmillican@airport.k12.mi.us
Online Project Portal: www.edmodo.com (Access code may be obtained through student’s access)
Teacher’s Page: http://acshigh.sharpschool.net/staff_directory
Additional
communication
may
be
accessed
through
the
Business/Marketing
Department
Weebly
at
http://millicansclasses.weebly.com/ . Pacing charts, parent letters, syllabi, and class activity photos/news will be available on this
website. Students will determine photos to feature of the site. Thank you for your assistance.
Student Name: _____________________________________________________Course Title: Marketing
Parent / Guardian Name(s): ____________________________________________________________
Best parent phone number(s) to call: ____________________________________________________
Parent email address(es):
___________________________________________________________
Student cell phone number (if available): ____________________________________
Ok to text
Student email address (if available): _____________________________________________________
I, ________________________________, have read and understand the Course Syllabus and Course Policies
(student name)
and Expectations for my DCTC Career Technical Education course. I understand that it is expected that I follow all class and school
policies. If I do not follow these policies, I will be held accountable for my actions.
___________________________________
Student Signature
__________________
Date
____________________________________
Parent Signature
__________________
Date
6