JAMES MADISON HIGH SCHOOL Syllabus for Accounting I

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1 JAMES MADISON HIGH SCHOOL Syllabus for Accounting I Course Description This course is the study of analyzing, classifying and recording business transactions in a manual and computerized environment. Emphasis is on the complete accounting cycle and preparing financial statements, bank reconciliations, and payroll. This course also includes accounting for notes, deferrals and accruals, receivables and payables, inventory and plant assets. TextBook Gilbertson, Lehman (2008) Century 21 Accounting 9e: General Journal. South-Western Cengage Learning. On-line Using Peachtree Complete 2012 for Accounting (with Data Files and Accounting) Required Materials Students are required to bring in a USB/Flash drive to hold all class work and working papers. The drive will remain in the class until the end of course. Students are also required to bring pen and pencil, notebook and paper for class assignments. Course Objectives Upon completion of this course, the student should be able to Define accounting terminology. Analyze and record business transactions in a manual and computerized environment. Complete the accounting cycle. Prepare financial statements. Apply accounting concepts related to cash and payroll, receivables, payables, inventory and plant assets. Skills and Competencies In order to realize the outcome above, it will be necessary for the student to meet the following skills and competencies: 1. Apply basic accounting concepts and terminology 2. Demonstrate the use of decision making and problem solving skills to classify, and record business transactions in a general journal. 3. Demonstrate the effects of transactions on the accounting equation. 4. Prepare an income statement, statement of owner s equity, and balance sheet. 5. Prepare a worksheet, adjusting and closing entries and trail balance. 6. Prepare bank reconciliation. 7. Calculate and record depreciation of plant assets. 8. Prepare and maintain special purpose journals. 9. Determine and record uncollectible accounts receivable.

2 10. Interpret and record payroll and payroll taxes. 11. Allocate material and facility resources by summarizing and reporting financial information to prepare a classified income statement and balance sheet from a worksheet. 12. Using a computer to apply technology and demonstrate proficiency in completing an accounting cycle. Attendance Policy Attendance is necessary for a student to achieve the objectives of this course; therefore, students are expected to attend class on a regular basis and are expected to be punctual. Students are responsible for all work assignments, and material discussed in class, whether the student is present or absent. It is the student s responsibility to determine what it is he/she missed, not the Instructor s. The student will be responsible for contacting the Instructor for assignments. Grading Policy Major grades consist of performance based tests and major documents or projects worked on over several days. Daily grades consist of daily work such as keyboard practice, class work, and class notes. The Student s six weeks grade will be determined using the following percentages: 10% Warm-Up 25% Written/Daily Class Assignments Time Management Written (Computer) Assignment Literacy 10% Homework 10% Quizzes 25% Tests and Exams 20% Projects/Notebooks/Portfolios Lab Assignments Vocabulary Class Participation Skills -Performance Assessments/Techniques *Assignments are due on the date specified, and homework will NOT be accepted late. Grading Scale A Excellent B Good C Fair * D Passing F Failing *If a student s grade falls below a 75, they should contact the Instructor to make arrangements for extra help and/or assistance.

3 Re-Do Policy Once a student has been informed of a failing grade on an assignment, he/she will have one (1) week to re-do the assignment. The date on which the grade is posted to the Parent/Student Connect shall be considered the notification date. Expectations In order to maintain an educational climate conducive to learning, the Student must adhere to the following James Madison s Student Expectations: A. Show respect for persons and property. B. Be in your seat and ready to work when the tardy bell rings. C. Bring supplies to class. D. Gum, food or drinks will not be allowed in the classrooms or the halls. E. Take care of restroom, water fountain during passing periods. F. Follow established procedures. Help The computer lab in room B222 is open for help sessions and makeup work upon request. Requests are not to interrupt the class. The Instructor will be available at other times by appointment. It is always a good idea to check with the Instructor to make sure that it will not interfere with meeting or duty on the day the Student plan to work. Makeup Work If the Student is absent or gets behind, it is highly recommend that arrangements for more computer time before and/or after school are made. Ask for make-up work before class. When an absence is known in advance the Student is responsible for obtaining assignments prior to the absence. Make-up work is to be completed in a reasonable amount of time (number of days absent plus one) Academic Dishonesty Any student who submits another student s work as his/her own is engaging in academic dishonesty. Dishonesty includes plagiarism and copying other students work (copying other students homework files, copying other students exams, or sharing assignments with other students.) Student dishonesty will not be tolerated and will be dealt with accordingly. Student(s) will be given a zero for the assignment/exam, will be reported to appropriate principal for discipline and will not be given the opportunity to make-up assignment. Unethical use of technology also falls under this category. Working together, teaching and learning, we can be successful this year. We share responsibilities in achieving this success. Please review this syllabus with your parent or guardian. After discussing this material, please sign the attached sheet, and return it to me as soon as possible.

4 CLASSROOM MANAGEMENT Students are encouraged to attend every class. When absent from a class, the Student may fail to turn in a graded assignment(s). This means the Student will receive a 0 for each of the graded assignments not turn in. If the Student s absence is excused, the Student must make up the work within one week of the excused absence. Students are not allowed to make up work if they have two or more unexcused absences during the grading cycle in which the make-up work is needed. (NO EXCEPTIONS!!!) Make up/tutorials are offered on Mondays (3:45 4:45 p.m.). If a student makes a failing grade on an assignment, the student must make up the assignment (during Make up/tutorials) within one week after the grade is posted in the Parent Student Connect/GradeSpeed. Grades and attendance are posted in Parent Student Connect/GradeSpeed weekly. PLEASE VERIFY ACCURACY and discuss any discrepancies with instructor. CLASS RULES Observe dress code Listen carefully Respect others Care for school property No food, soda or gum Follow instructions Avoid improper language Obey all school rules CONSEQUENCES FOR DISOBEYING CLASS RULES: Warning/Conference. If further disciplinary action is required, the Student will be removed from the Work Station and required to do alternate work, which means the day s assignment(s) will be incomplete. The Student must then make up the assignment(s) after school during Make-up/Tutorials. If necessary, a conference with parent(s) and referral to Assistant Principal will follow. (Conference periods 2:15 p.m. 3:15 p.m. daily). Tardy Policy If the Student enters the classroom after the tardy bell (unexcused tardy), the tardy sheet must be signed and the Student will be denied access to the computer for the first thirty (30) minutes of class. The Student will be required to do alternate work instead. Any class work not completed during this class period must be completed during Make-up/Tutorials. After the 3rd unexcused tardy, the Student will receive a conduct grade of P for the Six Weeks. Consistent unexcused tardies will result in a referral to the Assistant Principal for further disciplinary action. * In order to avoid possible contamination of the PC, only storage media purchased for this class, and remain in this classroom, can be used in this class. **Textbooks will not be issued to students; only a class set is available. All required information necessary for successful student performance will be discussed and/or issued during class. It is the policy of the Houston Independent School District not to discriminate on the basis of age, color, handicap or disability, ancestry, national origin, marital status, race, religion, sex, veteran status, or political affiliation in its educational or employment programs and activities.

5 PARENT/STUDENT AGREEMENT COURSE SYLLABUS Accounting I MADISON HIGH SCHOOL Ms. S. Wynn-Brown, Instructor Signatures indicate receipt of Course Syllabus as well as understanding and agreement with the information stated therein. Student Name (print) Last Name First Name Student Signature Date Parent/Guardian Signature Date S. Wynn-Brown, Instructor Please return this form, completed and signed to the instructor. The Course Syllabus is for your records. It is the policy of the Houston Independent School District not to discriminate on the basis of age, color, handicap or disability, ancestry, national origin, marital status, race, religion, sex, veteran status, or political affiliation in its educational or employment programs and activities.

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