Course: Principles of Accounting I
School: Henry County/Academy for Advanced Studies Teacher: Ms. Shepard
School Phone Number: (770) 320 - 7997
Email Address:
COURSE SYLLABUS
Course Description:
Students perform accounting activities for sole proprietorships and corporations following generally accepted accounting procedures. Students analyze business transactions and financial statements, perform payroll, examine the global perspective of accounting, and evaluate the effects of transactions on the economic health of a business. Competencies for the co-curricular student organization Future Business Leaders of America (FBLA) are integral components of the performance standards.
CTSO:
In order to increase the number of application experiences, students should participate in work-based learning activities and the student organizations which include DECA, FBLA, HOSA, and FCCLA. It is also highly advantageous for students to participate in a school–based enterprise where available.
Performance Standards/Objectives:
The Accounting Profession
BCS-PAI-1. Students will evaluate the role that accountants play in business and society.
BCS-PAI-2. Students will describe career opportunities in the accounting profession.
BCS-PAI-3. Students will demonstrate the skills and competencies required to be successful in the accounting profession and in an accounting-related career.
Accounting Cycle
BCS-PAI-4. Students will understand and apply the various steps of the accounting cycle for proprietorships and corporations and explain the purpose of each step.
Accounting Process
BCS-PAI-5. Students will use Generally Accepted Accounting Principles (GAAP) to determine the value of assets.
BCS-PAI-6. Students will use Generally Accepted Accounting Principles (GAAP) to determine the value of liabilities.
BCS-PAI-7. Students will use Generally Accepted Accounting Principles (GAAP) to determine the value of owners’ equity.
BCS-PAI-8. Students will use Generally Accepted Accounting Principles (GAAP) to determine the value of revenue, expenses, gains, and losses.
Financial Statements
BCS-PAI-9. Students will interpret and analyze financial statements.
Special Topics
BCS-PAI-10. Students will apply Generally Accepted Accounting Principles (GAAP) to various forms of ownership and payroll.
Interpretation and Use of Data
BCS-PAI-11. Students will use appropriate data to evaluate the performance of an organization. d
Global Perspective
BCS-AI-12. Students will research and discuss international accounting societies and theories in accounting and finance.
CTAE Foundation Skills
Common Core Georgia Performance Standards:
This course will be incorporating The Common Core Georgia Performance Standards (CCGPS). These standards define the knowledge and skills students should have within their K-12 education careers so that they will graduate high school able to succeed in entry-level, credit-bearing academic college courses and in workforce training programs. For more information about CCGPS please visit http://corestandards.org.
Lexile:
The Common Core Standards providetext complexity grade bands and associated Lexile bands that are intended to put students on a college- and career-ready trajectory. These grade and Lexile bands are the basis for determining at what text complexity level students should be reading—and at which grades—to make sure they are ultimately prepared for the reading demands of college and careers. For more information about Lexile measurements please visit http://lexile.com.
EOPA (End of Pathway Assessments):
Georgia, like many other career and technical education programs around the nation, has worked in recent years to establish a measurement mechanism to ascertain the level of technical skill attainment on behalf of its career pathway completers.
End of pathway assessments (EOPA)technical skill attainment inventory will be comprised of several measurement components:
· national industry certifications,
· national occupational assessments, and
· state licensures and state developed assessments
Anticipated Classroom Format:
Teacher demonstration, power-point presentations, displays on overhead projector, hands-on assignments, worksheets, written reports and oral presentations.
It is strongly recommended that every student keep a planner or assignment book to record the dates all homework assignments, tests, and quizzes are due.
Classwork: Will be kept in your notebook, saved on the server, or turned in to the box by the door during the class period—listen for instructions.
Projects: Will be both group and individual.
Tests & Quizzes: Tests will be announced in advance; quizzes may or may not be announced in advance.
Late work: WILL NOT be accepted without a valid excuse note. No exceptions.
MAKE-UP WORK:
§ Excused absences: Upon returning to class, the student will have 3 days to bring an excuse. The student has as many days as were excused to make up the assignment(s) with no penalty.
§ Unexcused absences: Missed assignments (including tests and quizzes) will not be accepted if your absence is excused.
§ Absences over 10 days per semester: Credit for makeup work will not be given without an official doctor or court note.
§ Assignments that cannot be completed at home: The student is responsible for arranging a time to make up the work.
§ Absence on test/quiz day or project due date: The student should be prepared to take the test/quiz or turn in the project on the day of his or her return.
Please keep in mind I will not pursue the student for missed and/or late assignments or class notes. It is the student’s responsibility to check the assignment calendar, check with a fellow classmate, or check with me outside of class hours to find out what was missed.
BE RESPONSIBLE. PLAN AHEAD.
Classroom Rules:
No one has the right to:
· Physically injure yourself or others, including threatening to injury others or yourself.
· Discriminate against others
· Damage or destroy materials, this includes books, desks, computers, printers, and all other property used in the classroom.
· Steal from others
· Impose on others so that they can not hear, see or do their work because of your behavior
· Interfere with your learning or the learning of others
Internet Usage Policy:
This is NOT a computer class; the computers will ONLY be used to aide learning. If you are on the computer at an inappropriate time or on a website that is not directly related to the assignment/project, you will receive appropriate disciplinary action and your log in ID could be disabled.
Consequences for violating the classroom rules:
1st offense: Verbal Warning
2nd offense: Parent Letter/Email – parent must reply or teacher will contact/call. If need be, we will also contact your parent during class. This is a phone call that YOU will make during class to a parent/GUARDIAN in which you will explain to them why you are having difficulty following the classroom rules.
3rd offense: Office referral
Assessment/Evaluations/Required Student Products:
Supplies:
· Writing Instrument
· Pens & Pencils
· Jump drive to save work
Grading Plan:
Grading will occur on a variety of assignments, including:
· Practice/Classwork 40%
· Assessments 60%
· Final Exam 15% (of the semester grade)
It is the student’s responsibility to keep track of their grades. If the student has a concern about their grade, they must make an appointment to meet with me to discuss outside of class (i.e. before or after school).
PLEASE DO NOT ASK ME ABOUT YOUR GRADE DURING CLASS TIME.
All scores will be recorded into my computer/grade book Infinite Campus
Strategies for Student Learning:
Discussion, collaborative group work, modeling, student presentations, guest speakers and computer projects.
Academic Honesty:
Students are expected to achieve and maintain the highest standards of academic honesty and excellence. Not only does academic honesty preserve the integrity of both the student and the school, but it is also essential in gaining a true education. Students pledge that they will not lie, cheat, plagiarize, or steal in the pursuit of his or her studies and are encouraged to report those who do.
Required Readings:
· Textbook: Accounting Principles, learning activity packages, selected articles and current events.
· Other supplemental reading materials will be incorporated throughout the term.
STUDENT AND PARENT SYLLABUS ACKNOWLEDGEMENT FORM
Principles of Accounting – 2014 - 2015
Teacher: Ms. Shepard
Please return this sign-off sheet to Ms. Shepard.
I have read and understood the guidelines, procedures, rules and consequences for Ms. Shepard’s class and have shared them with my parents and/or guardians.
Student’s Name: ______
Student’s Signature: ______
Parent’s Signature: ______
PARENT INFORMATION:
Mother’s/Guardian Name: ______Home Phone: ______
Cell Phone: ______Work Phone:______Other:______
E-mail: ______
Father’s/Guardian Name: ______Home Phone: ______
Cell Phone: ______Work Phone:______Other:______
E-mail: ______
Which do you prefer as a means of general teacher to parent contact?
Circle one: E-mail / Phone
Are there any special talents or services you (the parent or guardian) would like to volunteer for? (Some examples include: serving on our Business or Marketing Advisory committee, speaking to classes, sharing new technologies with the class, etc.)
______
______
I look forward to teaching your student this year and working closely with you and him/her to ensure their success. Please do not hesitate to call or e-mail me at any time!
Additional Comments/Information:
______
Computer Usage Policy
To: All Business Students
From: Ms. Shepard
Subject: Consequences for unauthorized computer use
Dear Students and Parents,
This memo is to inform you that I have a Zero-Tolerance Policy for unauthorized computer use.
1. This memo serves as your one and only warning about staying off the computer unless I have given you permission to do so for a class assignment, and about visiting unauthorized sites.
2. ANY unauthorized computer use will be dealt with by writing you up on a discipline referral, and sending it down to the office immediately. At that point, an administrator will decide your punishment.
3. You parent will be contacted that day to let them know that you have been written up for unauthorized Internet Use.
4. If the unauthorized computer use continues after these steps have been taken, you will be written up again and your computer use will be suspended for the rest of that class period. This means that if you have an assignment that must be completed on the computer that day, you will receive a zero for that assignment, and will be given an alternate assignment that must be completed on paper.
Thank you for your cooperation!
*Note: What are unauthorized sites, you may ask? Here are some examples:
· Using email without the teacher’s permission. Some email use may be required for class, but it should be used only when authorized by the teacher!
· Using Instant Messaging.
· Listening to or downloading music.
· Downloading anything without the teacher’s permission.
· Visiting Facebook
· Playing any type of game (including Solitaire).
· Using Slim Browser or proxies for any reason.
· Visiting an Internet site that has nothing to do with the assignment you have been given (for example, visiting the Internet when your assignment requires only the use of PowerPoint, Word, or Publisher).
· Doing anything on the computer that you would be inclined to hide from me if I walked by your desk.
Your signature is required to verify that you have read and understand the policies outlined above.
Student signature______Date______
Parent signature______Date______
Please list any concerns that you may have about the computer policies in this box:
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