ACCOUNTING I COURSE SYLLABUS

Transcription

1 ACCOUNTING I COURSE SYLLABUS The Apollo Creed Instructor: Room: Tutorials/ Make-Up: Conference: Dept Head: R. Calhoun 250 7:00 7:45 Thurs 4:15 5:15 Tues 5th period 8 th period classwork Phone: HISD PSC: (may send teacher message) rcalhoun@houstonisd.org/ rv.calhoun@gmail.com rv_calhoun@yahoo.com (leave message) (Parent Student Connect): I will respect myself and others. I will do my personal best. I will make good decisions. I will honor myself, my family, and my school. I will graduate prepared for college or the career of my choice. TEXTBOOKS Century 21 South-Western Accounting 9E, by Gilbertson and Lehman. Accounting 1 st Year Course Real World Application & Connections by Guerrieri, Haber, Hoyt, and Turner. COURSE DESCRIPTION Introduces general accounting concepts, principles, and procedures; emphasizes the need for financial records; provides the fundamental equation and its application to accounting procedures, including the basic steps of the accounting cycle, special journals and ledgers, work sheets, adjusting and closing entries, special problems in the purchase and sale of merchandise, notes and interest, depreciation, accruals and prepaid items, payroll records, and personal income taxes. Students will develop the skills, knowledge, and attitudes necessary for individuals to conduct personal business or to further an education in the field of accounting. Students complete practice sets or simulations, use calculators, numeric keypad, and process some data electronically. This is a full year s course. This is a HCC articulated course you can be given credit by HCC for taking this course with average of 80 or above once you have completed six hours of HCC credit. PURPOSE Accounting is the language of business. Accounting will play an important role in the lives of our students who will become consumers, business owners, employees, or entrepreneurs. Accounting teaches the techniques of gathering financial data and the language for communicating economic information to individuals and institutions. Regardless of formal education or career titles, students will need lessons learned from accounting to manage personal and economic finances. The student will cover the study of the accounting cycle with sole proprietorships, partnerships, and corporation. COURSE OBJECTIVES Demonstrate an understanding of the accounting cycle for a Service Business organized as a Proprietorship; Demonstrate an understanding of the accounting cycle for Merchandising Business organized as a Corporation Perform payroll and banking procedures; Perform specialized accounting procedures; Recognize the different forms of business organizations, for example, proprietorship, partnership, corporation, and non-profit organizations; Identify career opportunities in the accounting field; Practice productivity skills as they apply to accounting; Together We Can What Ever It Takes No Excuses! Page 1

2 TEKS: TEXAS ESSENTIAL KNOWLEDGE SKILLS describe Generally Accepted Accounting Principles such as the purpose and use; discuss the significance of responsibility in accounting such as ethical and social responsibility and careers in accounting; explore careers in accounting, including education requirements, roles, and responsibilities of certified public accountants identify accounting licensing and certification programs, including professional designations for accountants such as certified public accountant and certified management accountant classify, record, and summarize financial data; discuss the accounting cycle; demonstrate the effects of transactions on the accounting equation; prepare a chart of accounts; use T accounts; record transactions in a general journal; post journal entries to general ledger accounts; prepare a trial balance; journalize and post adjusting and closing entries; prepare a post-closing trial balance; prepare work sheets; discuss the use of financial ratios in accounting; prepare income statements; prepare a statement of equity and retained earnings; and prepare balance sheets. explain cash control procedures such as signature cards, deposit slips, internal and external controls, and cash clearing; prove cash; journalize and post entries to establish and replenish petty cash; journalize and post entries related to banking activities; explain the benefits of electronic funds transfer; and prepare bank deposits, purchase requisitions, purchase orders, sales slips, and invoices. maintain a vendor file; analyze purchase transactions; post to an accounts payable/accounts receivable subsidiary ledgers INSTRUCTIONAL METHODS A combination of the lecture/discussion/modeling, demonstration, peer-teaching, and question/answer teaching methods, followed by applied skills guided practice/independent practice activities will be utilized. EVALUATION METHODS Grading will follow the policy of the Houston Independent School District A = 90% - 100% B = 80% - 89% C = 75% - 79% D = 70% - 74% F = 60% - 69% Methods of evaluation will be derived from the following: Written Objective Tests Classwork/Workbook (Written Class Assignments) Computer Assignments (Automated Activities) Together We Can What Ever It Takes No Excuses! P a g e 2

3 Problem-style Assignments/Projects Grade Distribution: o Classwork/Labs/On-line Assignments 40% o Performance-Based Assessments: Tests/Exams/Projects/Practice Sets/ 30% o Quizzes (Mastery Problems/Formative Assessments) 25% o Daily Participation Grade/Warm-up Questions/Homework 5% o Final Exam will be 25% of Semester Average (Summative) 100% Obtaining work missed for any reason is the sole responsibility of the student. Lesson plans are posted on HISD PSC (Parent Student Connect). Time for make-up will be determined by the teacher. HISD Policy regarding make-up work will be enforced. (See HISD Student Code of Conduct -- READ IT!) A grade of no higher than "70 will be given on late assignments. All work must be made up within two class periods following an absence from class. All computer assignments must be completed in the classroom (under no circumstances should the flash drive be removed from the classroom). You will be informed of test dates at least one class period in advance of the test. is test day for Career & Technology classes. SUPPLIES Blue or Black Ink on all written assignments Class section in Binder/Flash Drive: Title Page (name, ID#, course, Fall/Spring, year, teacher s name) Syllabus (provided on PSC website) 1 Assignment Sheet (lesson plans provided on PSC website) Copy Learning Targets and Activities Daily 2 Grade Sheet (available on PSC website) Students may check PSC website daily for grades/missing work. Weekly Grade Trackers will be completed 3 Class/Homework (work in progress/yet to be graded) 4 Working Papers (Workbook to remain in room) 5 Notes Flash drives are required for computer work. (The flash drive will remain in the classroom at all times. However, it is your responsibility to make sure your flash drive is secured at the end of the class period by specified methods to be determined by the teacher. Flash drives are needed for all computerized projects where applicable. ****Any lost or damaged flash drive must be replaced by the student. ****You are still responsible for the work on the lost media. ****Any outside flash drives/cd-rws must be approved/scanned for virus by the instructor before inserting them into the computer. Together We Can What Ever It Takes No Excuses! P a g e 3

4 GUIDELINE FOR SUBMITTING ASSIGNMENTS Please write your heading as follows. Points will be removed for any deviations! Sharpstown H. S. NAME (1 st initial of last name & ID #) Accounting IA, Period # DATE--TIME ASSIGNMENT TITLE (skip a line here) Number and underline vocabulary words. Observe left and right margins. DO NOT WRITE ON THE BACK OF THE PAPER (It will not be graded). Place heading on all pages. COURSE OUTLINE FALL SEMESTER SPRING SEMESTER The World of Accounting/Business Journalizing Using Special Journals Starting a Proprietorship/Accounting Equation Posting to General and Subsidiary Ledgers Analyzing Transactions into Debit/Credit parts Preparing Payroll Records Recording Transactions in General Journal Payroll Accounting, Taxes, and Reports Posting Journal Entries to Ledger Accounts Mini Practice Set 2 Cash Control Systems/Banking Activities Distributing Dividends/Preparing Work Sheet Mini Practice Set 1 Financial Statements for a Corporation Work Sheet for a Service Business Recording Adjusting/Closing Entries Financial Statements Mini Practice Set 2 Recording Adjusting/Closing Entries Computerized Accounting Computerized Accounting QuickBooks QuickBooks General: CLASSROOM RULES 1. Please do not ask to leave the class without a Pass. Take care of personal matters during your passing time. This is a lab class; therefore, every minute of instructional time is important. 2. As class time this year is 53 minutes every day, be prepared to start class immediately upon entering the classroom before the sound of the tardy bell, obtain flash drive, copy down LTs and Agenda, and continually working until last two minutes of class period. 3. This class will run in a quiet, productive manner. You are expected to follow all classroom/school rules regarding the following: NO gum chewing in the computer room NO food allowed in the classroom (food is defined as any substance that you can place in your mouth) As this is a computer lab, NO liquids of any nature are allowed in this classroom NO excessive talking Together We Can What Ever It Takes No Excuses! P a g e 4

5 No visible Electronic Devices (do not charge up phones in class). Laptops will be permitted In January. Respect will be practiced in this room at all times to self, others, and teachers. You will be expected to comply with Sharpstown s Standard Dress Code and it will be enforced. Must have Backpack/Binder/ID/SHS Uniform/Be on time to enter this class room. 4. All discarded paper is to be put away in the trash can by the door as you exit the room. 5. When entering the classroom, read and follow the directions on the dry-erase board/psconnect lesson plans. Log into PSConnect and post learning targets and agenda daily. Also monitor grades/absences daily. Computer: 6. Please do not relocate furniture in the classroom or move away from your assigned workstation without permission. 7. If you have a problem with your computer, please inform me as soon as possible so I can relocate you. You are required to take care of the equipment and furniture in this classroom. 8. You are responsible for the computer assigned to you during your allocated time and must be used for class assignments only!!! 9. All of the screen savers have been set on the computers. Do not add any short-cut icons to desktop. If you notice a change in the set-up of the computers, i.e., screen-savers, desktops, etc., you are to tell me immediately, or you will be held accountable; thereby losing computer time at your workstation until I determine when you can return. If misbehavior is consistent, it will warrant disciplinary procedure from your DEAN. INTERNET ACCESS POLICY When accessing an HISD computer (any computer in this school) do not expect any privacy during use. Use of HISD s network constitutes consent to monitoring, retrieval, and disclosure of any information stored with the network for any purpose including criminal prosecution. (See attached sheet, to be returned with signed syllabus) Violation(s) of the Acceptable Use Policy (AUP) guidelines for computer use in the classroom will be strictly enforced resulting in the loss of computer time and/or warrant disciplinary action as determined by the Dean. TARDY POLICY The following procedures regarding tardies will be in place. When you arrive late, go to Rm. 228 to get a printed Plasco Pass, enter quietly, sign the tardy sheet, give instructor your Plasco Pass, take your seat and pick up with the rest of the class at that point. (Note: The teacher will record the tardies and will keep all passes). Note: detention will be assigned upon the third tardy. See Student Code of Conduct for additional rules regarding tardies *****FAILURE TO COMPLY WITH THESE RULES WILL RESULT IN**** DISCIPLINARY ACTIONS. Together We Can What Ever It Takes No Excuses! P a g e 5

6 I have read and received a copy of the above Accounting syllabus. Parent s Signature Student s Signature Together We Can What Ever It Takes No Excuses! P a g e 6

7 I have read and received a copy of the above Accounting syllabus. Parent s Signature Student s Signature Together We Can What Ever It Takes No Excuses! P a g e 7