|
Unit 1 |
Unit Topic: Introduction
to Accounting |
|
Chapter 1 |
You
and the World of Accounting |
|
Chapter 2 |
The
World of Business and Accounting |
|
Unit 2 |
Unit Topic: The Basic
Accounting Cycle |
|
Chapter 3 |
Business
Transactions and the Accounting Equation |
|
Chapter 4 |
Transactions that Affect Assets, Liabilities, and Owner’s Equity |
|
Chapter 5 |
Transactions that Affect Revenue, Expenses, and Withdrawals |
|
Chapter 6 |
Recording
Transactions in a General Journal |
|
Chapter 7 |
Posting
Journal Entries to General Ledger Accounts |
|
Mini Practice Set 1 |
Canyon.com
Web Sites |
|
Chapter 8 |
The
Six-Column Work Sheet |
|
Chapter 9 |
Financial
Statements for a Sole Proprietorship |
|
Chapter 10 |
Completing
the Accounting Cycle for a Sole Proprietorship |
|
Chapter 11 |
Cash
Control and Banking Activities |
|
Mini Practice Set 2 |
Fast
Track Tutoring Service |
|
Business Simulation |
Adventure
Travels |
|
Unit 6 |
Unit Topic: Accounting for Partnerships |
|
Chapter 27 |
Introduction
to Partnerships |
|
Chapter 28 |
Financial
Statements and Liquidation of a Partnership |
|
Mini Practice Set 6 |
Fine
Finishes |
|
Unit 3 |
Unit Topic: Accounting
for a Payroll System |
|
Chapter 12 |
Payroll
Accounting |
|
Chapter 13 |
Payroll
Liabilities and Tax Records |
|
Mini Practice Set 3 |
Green
Thumb Plant Service |
|
Unit 4 |
Unit Topic: The
Accounting Cycle for a Merchandising Corporation |
|
Chapter 14 |
Accounting
for Sales and Cash Receipts |
|
Chapter 15 |
Accounting
for Purchases and Cash Payments |
|
Chapter 16 |
Special
Journals: Sales and Cash Receipts |
|
Chapter 17 |
Special
Journals: Purchases and Cash Payments |
Course
Description: Students will learn about
accounting careers and double-entry accounting which includes analyzing
transactions to determine debits and credits, journalizing transactions and
posting to a ledger, then taking a trial balance, preparing financial
statements and closing the ledger—all for a sole proprietorship and for a
partnership. Practical application will
take place through the use of Mini Practice Sets, the Adventure Travels
Simulation and the use of Accounting Software.
Course Objectives:
The Student will:
1. Know accounting
terminology related to accounting systems for a service business (sole
proprietorship & partnership).
2. Understand accounting
concepts and practices related to an accounting system for a service business
(sole proprietorship & partnership).
3. Become proficient with
math and calculating skills related to accounting.
4. Become acquainted with
automated accounting procedures.
5. Take financial data and
use it to interpret and analyze financial conditions of business.
1. Application problems with
each chapter.
2. Application quiz/test with
each chapter.
3. Chapter questions
4. Mini Practice Sets and
Business Simulation.
Student performance will
be evaluated on a regular basis during class time. Assignments, projects, and exams will be
translated to points earned. Grades are
calculated on a percentage system based on total possible points.
|
Letter Grade |
Percentage |
Letter Grade |
Percentage |
|
A |
93-100 |
C |
73-76 |
|
A- |
90-92 |
C- |
70-72 |
|
B+ |
87-89 |
D+ |
67-69 |
|
B |
83-86 |
D |
63-66 |
|
B- |
80-82 |
D- |
60-62 |
|
C+ |
77-79 |
NC |
59 or below |
**This class is
articulated with the Alexandria Technical College and allows PPHS students to
attain college credit with a grade of B or better.
Contact Information:
Mr. Todd Tumberg
Email: ttumberg@pp.k12.mn.us
Phone: (218) 338-6011,
x102