GHS Course Syllabus

GHS Course Syllabus

General Course Information

Subject: / Accounting 1 / Year: / 2017-2018
Department: / Business Education / Room #: / 108 / Periods Taught: / 1 and 2
Course Title: / Accounting 1 Multicolumn Journal
Course Description: / This course teaches students how to make money in the business world. Students learn to apply the internationallyrecognized Generally Accepted Accounting Principles (GAAP) while preparing financial statements, payroll records, and tax forms. Specific topics include receivables, inventories, long-term assets, current liabilities, and computerized accounting. Whatever career you’re thinking about—musician, athlete, homemaker, CPA, or entrepreneur—or if you’re off to college soon, you’ll need accounting skills for success in the real world.
Faculty Name: / Eric Walker MAT Pacific University BS Business Administration Portland State University. Business Education Endorsement, Career Technical Endorsement Marketing/Management and Financial ServicesEndorsement.
Course/Faculty Website: /
Office Hours: / M-F 7:35-8:30am
Welcome/Introduction to Course: / Welcome to Accounting 1. This class is appropriate for all students, from those who might want to pursue a Business degree from a four year college or university to students who want to own their own automobile repair shop or video game store. How money flows through an organization is paramount to ones success in virtually all careers. In Accounting 1, we give the student a look at how financial information is gathered, organized, reviewed and analyzed.
Note to Parents: / Accounting is a rigorous subject which requires students to stay connected and involved. I am available most mornings at 7:30 am for one on one assistance. Should a student miss a class it is recommended that they set an appointment to go over the topics missed. Portland Community College BA111 credit is available for all students with a “B” or better grade. Cost: Free
Parents if your student tells you he or she does not have any Accounting Homework,please review the weeks work with them. There is generally homework in Accounting.

Learning Outcomes

Course Objectives: / The intent of this course is to introduce the student to the world of accounting. There are many skills developed in accounting 1 that will benefit the student throughout his or her life. Knowledge learned in accounting will give the student a better understanding of how a business operates and how a business tracks its financial stability.
The student will also gain an understanding of accounting as an important element of the business information system. Accounting 1 will present double-entry accounting as related to service and merchandising business. Covering the accounting cycle, including, but not limited to, journalizing, posting to the general ledger, preparation of financial statements, petty cash, bank reconciliation, expanded journals, subsidiary journals and payroll.
There are many ethical elements to the accounting process and profession. Each chapter and lesson will address these issues.
We will also explore and stimulate interest in accounting careers

Readings

Required Text: / Century 21 South-Western Accounting 10th Edition, and the provided workbook.Each student receives an access code to the online working papers after the completion of chapter 2.
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Grading & Plagiarism

Grading Scale: / A / 90-100%
B / 80-89%
C / 70-79%
D / 60-69%
F / 50-59%
Each test will have point value and will be weighted according to overall content and difficulty. The chapter tests are a summative assessment of the concepts presented in each of the chapters. The homework and daily Cornell notes or formative assessment in each chapter will be valued at 30% of the chapter tests total points.
Students who do not do well on a chapter test will have the opportunity to re-take the test and receive full credit only after they have come in and gotten at least a 30min one on one session with me.
If “life” happens to a student and the end of the semester arrives. The student has missing work or failed tests a NG grade is a possibility and the student will have 2 weeks to get the missing work completed
Late Work Policy:
Tardy Policy: / In the Business World there are firm deadlines and bid dates. These are firm and in most instances “late work” is not accepted. So with that in mind we will be discussing the importance of being timely in getting assignments completed and test taken on their due dates. Students are expected to make up all assignments following an absence. Please see the instructor for assignments and due dates.
Tardies
The expectation of Glencoe High School is that all students are punctual to all classes. If a student arrives to a classroom after the tardy bell, within the first 10 minutes of the class period they will be considered tardy.
Upon arrival to Glencoe campus, ALL students must check in with the Attendance Office. An Admit Slip will be issued which will give students access to class. If the reason for tardy does not fall under the Oregon State guidelines listed in the Attendance section of this handbook the tardy will be considered unexcused. Because the Hillsboro School District provides reliable and daily transportation, attendance issues related to personal transportation (parent or student) are not considered excused other than for severe emergencies, or extreme weather.
The consequences for an unexcused tardy, is one day of After School Detention, to be served from 3:45-4:30pm. Detention will begin no later than three days after the detention is assigned. It is the student’s responsibility to communicate to their parents or legal guardian when detention is assigned and to make alternate transportation plans when necessary. Teachers, administrators, campus monitors or any other staff member may issue detention for tardies.
Cheating/Plagiarism Policy: / . Cheating and plagiarism in not tolerated and will be subject to disciplinary action
Course Schedule/Outline: / Chapter 1 Starting a Proprietorship / 1 week
Chapter 2 Analyzing transactions into debit and credit parts / 1-2 weeks
Chapter 3 Journalizing transactions / 1-week
Chapter 4 Posting to a General Ledger / 2-week
Chapter 5 Cash Control Systems / 1 week
Reinforcement Activity 1A / 2 week
Chapter 6 Worksheet for a service business / 2 week
Chapter 7 Financial Statements for a Proprietorship / 2 week
Chapter 8 Recording adjusting and closing entries / 1 week
Reinforcement Activity 1B / 1 week
Accounting Simulation Eddie Ortega, Disc Jockey (tentative) / 1+ week
Chapter 9 Journalizing Purchases and Cash Payments / 2 week
Chapter 10 Journalizing Sales and Cash Receipts using Special Journals / 2 week
Chapter 11 Posting to General and Subsidiary Journals / 1 week
Chapter 12 Preparing Payroll Records / 2 week
Chapter 13 Payroll Accounting, Taxes, and Reports / 2 weeks
Chapter 14 Distributing Dividends and preparing a Work Sheet for a Merchandising Business / 1 week
Chapter 15 Financial Statements for a Corporation / 1 week
Chapter 16 Recording adjusting and closing entries for a Corporation / 1 week
Unique Global Imports Simulation / 3-4 weeks
Due to the A/B block the time line is approximate
Classroom Conduct: / It is important that students are prepared and ready each day for class. Developing skills and attitudes which are necessary for successful employment is part of the Business Education Program. Students are expected to be on time and prepared for class daily. They are also expected to work productively as a team member.
Professionalism will be evaluated in attendance and punctuality, responsibility and dependability, initiative, integrity, and honesty.

In addition to the course hours in the classroom, the expectation for work completion outside of class includes approximately 2 hours minimum per week.

Students and Parents/Guardians – Please provide your signature below indicating you have read and understand the requirements and expectations of this course.
Student Signature & Date / Parent/Guardian Signature & Date