Western Mennonite School
Course Syllabus
Course Title: Accounting I Semester I 2012, 0.5 Credit Instructor: Mrs. S. Stinson Grade Level: High School Course Description: The accounting program provides an opportunity to develop an understanding of basic accounting concepts and procedures. In the introductory level, students will learn about the accounting cycle for a service business organized as a proprietorship. This course is delivered in a learner-directed lab environment, so students often work on their own with teacher assistance. Goals and Objectives: 1. 2. 3. 4. 5. 6.
Understand the importance of maintaining accurate accounting records. Use relevant terminology appropriately. Accurately journalize daily transactions. Learn how the financial position of an individual business is determined. Complete financial documents accurately and neatly. Investigate careers in the field of accounting.
Course Content: Chapter 1 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 Chapter 7 Chapter 8 Chapter 9
Starting a Proprietorship Changes that Affect Owner’s Equity Analyzing Transactions into Debit and Credit Parts Recording Transactions in a General Journal Posting from a General Journal to a General Ledger Cash Control Systems Worksheet for a Service Business Financial Statements for a Proprietorship Recording Adjusting and Closing Entries for a Service Business Research an Accounting Career Prepare a Calculating Spreadsheet See attached “Course-At-A-Glance” for the semester schedule.
Materials: Provided by school: Century 21 Accounting 7th Edition (Ross, Gilbertson, Lehman, Hanson) Daily Planner Provided by student: Notebook and paper Pen and pencil with eraser Hand-held Calculator that is NOT on a phone. Ruler (6”)
Grading: Grading will be on a “total points” basis and will include these categories: Daily Work and Assignments Chapter Tests Project (Reinforcement Problem) Final Exam Attendance: Daily attendance is directly related to success in school. If you are here regularly and use all of your class time effectievly, you should be able to finish Accounting I without difficulty. Please make arrangements to take a missed test the day you return to school. Specific Class Rules / Behavior Expectations: 1. Daily, prompt attendance is important to success in accounting because concepts build on one another. Come to class prepared with all books and materials required for the class. Class begins when the bell rings. Since this is a third-period class, there will be times when Chapel extends into third period. For this reason, please bring all your books and supplies to the classroom on your way to Chapel, and come to class as promptly as possible after Chapel. 2. Homework may be a part of this class if you are falling behind. Assignments are due on the due date assigned and will not be accepted after graded work has been returned to other students. **After three (3) school days assignments will no longer be accepted without prior arrangements. 3. Conduct yourself so as to allow learning for you and your classmates. With individualized instruction, more self-study and independent reading is required. This calls for a quieter environment than in a typical classroom. 4. Copying another student’s work is cheating. You may work with other students on the Work Together problems, but Application Problems MUST be your own work. Both the student who “shares” his/her work and the student who copies the work will receive a grade of zero. If you need help, please ask the teacher on graded problems. 5. No food or drinks (except water bottles) are allowed in Room 22. 6. Leave the room neat and tidy. 7. Cell Phone Policy: Please turn OFF (not Silence) all cell phones and personal electronic devices before entering the classroom. Keep them in your back pack and not in your pocket or purse. Abuse of this policy will result in confiscation of your phone for the day on the first offence. 8. If you are having problems of any kind in this class, please come and talk to me. I want you to be successful in Accounting! I have time during fourth period or after school.
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Contact Information: E-mail Address: sstinson@westernmennoniteschool.org (E-mail message will be checked at the end of the day.) Telephone Number: (503) 363-2000, extension 222 We have read the Accounting I course syllabus and understand its contents and requirements. Student signature
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Parent / Guardian signature
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