Gull Lake High School
Accounting with Computers 1A – Winter Semester 2016-17
Course Syllabus – Mrs. Jaros
Homework: Medium/High
Credit: 1 *4th Year Math Credit Awarded
Course Description
This Education for Employment course will enable the student to record and maintain financial data and records for proprietorships and corporations. The complete accounting cycle will be examined covering analyzing transactions, journalizing, posting, petty cash, financial statements, and adjusting and closing entries. Accounting concepts are introduced using a modern business with owners that students can relate to in each cycle.
Students will also gain personal finance knowledge, reconcile bank accounts, write checks, study taxation, investment options, credit cards, identity theft, etc. Often guest speakers are invited into the classroom to share information on these topics as well.
Career exploration will take place including learning job search strategies, resume building, interviewing skills, etc. These activities will conclude with the student preparing a required professional portfolio and a field trip to a local business and/or perform a job shadow.
A workplace safety unit will focus on safety hazards in the office environment. State and federal safety regulations will be covered and the implications of safety regulations as teens enter the workplace.
Students will also participate in computer simulation online working papers through Aplia using MindTap. Students will only be able to access MindTap, which accesses their homework, book, test preparation and exams, by using the internet. Please make sure that you make arrangements to complete in class, stay after school, or find a working wifi connection to complete assignments daily.
*If the student receives an overall grade of B or higher, he/she will receive college credit at Kalamazoo Valley Community College, Baker College, Davenport University, and/or Grand Rapids Community College for the equivalent level one Accounting course.
Textbook and Course Materials
Century 21 Accounting General Journal, Tenth Edition, 2014; Gilbertson, Lehman, Gentene; South-Western Educational Publishing
Aplia Century 21 Online Working Papers, 2014.
Course Curriculum Semester (A) – Sole Propiertorships
The student will study the following…
CHAPTER / TITLE / CONTENT1 / Starting a Proprietorship / The Accounting Equation
How Business Activities Change the Accounting Equation
How Transactions Change Owner’s Equity in an Accounting Equation
2 / Analyzing Transactions into Debit and Credit Parts / Using T Accounts
Analyzing How Transactions Affect Accounts
3 / Journalizing Transactions / Analyzing How Transactions Affect Owner’s Equity Accounts
Journals, Source Documents, and Recording Entries in a Journal
Journalizing, Buying Insurance, Buying on Account, and Paying on Account
Journalizing Transactions That Affect Owner’s Equity and Receiving Cash on Account
Starting a New Journal Page
4 / Posting from to a General Ledger / Preparing a Chart of Accounts
Posting from a General Journal to a General Ledger
Completed General Ledger, Proving Cash, and Making Correcting Entries
5 / Cash Control Systems / Checking Accounts
Bank Reconciliation
Dishonored Checks and Electronic Banking
Petty Cash
6 / Work Sheet and Adjusting Entries for a Service Business / Creating a Work Sheet
Planning Adjusting Entries on a Work Sheet
Extending Financial Statement Information on a Work Sheet
Finding and Correcting Errors on the Work Sheet
7 / Financial Statements for a Proprietorship / Preparing an Income Statement
Balance Sheet Information on a Work Sheet
8 / Recording Closing Entries and Preparing a Post-Closing Trial Balance / Recording Adjusting Entries
Recording Closing Entries
Preparing a Post-Closing Trail Balance
Grading Procedure
Practice Application Problems (On Your Owns) 25%
Graded Mastery Problems/Study Guides 25%
Chapter Tests 50%
A 93-100% B- 80-82%
A- 90-93% C+ 77-79%
B+ 87-89% C 73-77%
B 83-87% C- 70-72%
D+ 67-69%
D 63-66%
D- 60-62%
E <60%
Homework
Students will be expected to complete homework assignments on the computer at home accessing the Aplia online working papers. Students who do not have the availability of a computer at home shall see the instructor prior to the start of the course to make arrangements to complete homework assignments. If you cannot complete the assigned homework due to a computer malfunction with your home computer, students will be issued two coupons per 12 week trimester to turn in the late assignment late for full points. Failure to turn in an assignment at the due date will result in a deduction of points as stated in #11 of the instructor expectations page.
Instructor Expectations:
1. Come to class each day on time with a positive attitude and ready to work. School tardy policy will be strictly enforced – 3 strikes.
2. Water only to be in the computer lab and placed away from the computer.
3. You may use cell phones for a calculator during practice time only, NOT for a test! You may use cell phones to listen to music during work time but NOT during instruction time. If cell phones rings or if you’re texting during instruction time, I will take it. The third offense your phone will be taken to the office for you parent to pick up.
4. The bell will signal class dismissal. There is no waiting by the door.
5. Please stay at your assigned work station and report any damage to computer equipment or furniture at the beginning of class. You are responsible for the equipment at your station. Security cameras are present in the room to monitor incidents of vandalism to school property.
6. Please keep your feet on the floor and your shoes on at all times. The computer lab is an instructional facility not a leisure area.
7. Leaving the room during class time will be kept to a minimum. Please use the restroom, drinking fountain, and retrieve items from your locker at passing time.
8. You may save all documents on your Google Drive. No flash drives allowed in the computer lab without instructor permission.
9. Do your own work. Evidence of shared documents will result in a grade of 0 for the assignment to the offending parties and parents will be contacted by the instructor.
10. Please follow proper log in and shut down procedures at the beginning and end of class.
11. Assigned homework is due at the beginning of the next class period. Online working paper and mastery problem assignments can be accessed at home any time before the assignment is due. Assignments are considered late if not turned in at the beginning of class on the due date. A 10% deduction in the grade for each day late will be assessed. Online assignments will not be accessible after the class period begins on the due date. Assignments past five days late will not be accepted.
12. Daily attendance is critical to being successful in the course as many assignments are completed in class. If absent it is the responsibility of the student to contact the teacher and make arrangements to make up missing work. One day is allowed to make up work for each day the student is absent.
13. Compliance with the Gull Lake Community Schools Computer & Network Acceptable Use Guidelines especially as it relates to Chromebooks, games, blogging, social websites (ex. online e-mail, instant messaging, Snap Chat, etc.). Violation of these policies will result in loss of participation points or computer privileges as deemed appropriate by the district administration, technology coordinator or the instructor.
14. Education is a gift! Help your fellow classmates when necessary! Strive to do your best! Have fun!