Accounting Syllabus

Accounting is a study of the theory and practices of double-entry methods of recording business transactions.  The student will analyze and record business transactions in journals and ledgers, prepare financial statements, and close the fiscal period.  The opportunity to develop entry-level accounting skills and the basis for the continued study of accounting will be provided.  The student will spend class time working on accounting problems and accounting records simulations.

Grade Classification:  12

Credit:  1 unit

Duration:  2 Semesters (one full year)

Prerequisite:  None

Objectives:

Upon completion of this course, you will:

  1. recognize how accounting is a foundation for career development and personal finances.
  2. understand accounting principles and practices for a service business organized as a sole proprietorship.
  3. demonstrate accounting procedures for a service business organized as a sole proprietorship.
  4. understand accounting principles and practices for a merchandising business organized as a partnership.
  5. demonstrate accounting procedures for a merchandising business organized as a partnership.
  6. understand accounting principles and practice for a merchandising business organized as a corporation.
  7. demonstrate accounting procedures for a merchandising business organized as a corporation.

Textbook:

Glencoe Accounting Real-World Applications & Connections First Year Course.  Fourth Edition.  Guerrieri/Haber/Hoyt/Turner.  Glencoe.  2000

Workbook:

Glencoe Accounting Real-World Applications & Connections First Year Course Chapter Reviews and Working Papers.  Fourth Edition.  Guerrieri/Haber/Hoyt/Turner.  Glencoe.  2000

Supplies Needed:

The accounting student will need a pencil, a pen, an eraser, a ruler, and a calculator.

Grading Scale:

Exams: 60%
Assignments: 35%
Bellwork: 5%

IF A STUDENT SHOULD HAVE A QUESTION REGARDING A HOMEWORK ASSIGNMENT(S), THE STUDENT SHOULD CONSULT WITH THE TEACHER PRIOR TO THE NEXT CLASS.