Course Syllabus
Accounting I
Ms. Krista Huebsch, MBA
2021-2022
Course Objectives
The prime objective of this course is to introduce students to the double-entry system of accounting, explore different forms of business enterprises and make real-world applications and connections.
Students will:
• Develop personal and professional skills for school and work.
• Understand the relationship between the manual system of accounting and a computerized system.
• Build success in accounting methods and how to handle real-world transactions.
Required Curriculum Materials
The curriculum materials to be used in this course include the following:
• Glencoe Accounting- First-Year Course Textbook
• Glencoe Accounting- First-Year Course Chapter Reviews and Working Papers
• Accounting Portfolio
• Pencil, pen, ruler, and hand-held calculator
Testing
Students will be tested at the end of each chapter and unit. Chapter tests consist of problems and matching vocabulary, true/false, and multiple-choice questions. The time required to complete a chapter test is usually 35–45 minutes.
Absences and Late Work
- Homework and classwork can be made up within 5 school days beyond the assigned due date.
- The key to success is self-advocacy, thus students should contact their teacher upon their return.
- Tests/quizzes/performance assessments can be made up within 10 school days thus allowing for 5 “Office Hours”.
Grading
- Grading will be based according to school district policy
Classroom Policies
- It is the goal of this school district to provide all students with a conducive and safe environment for learning. Therefore, it is each student’s responsibility to help achieve this goal by extending to each other, as well as the teacher, the same degree of courtesy and respect that you wish for others to extend to you. It is also each student’s responsibility to arrive to class on time and to maintain a good school attendance record. Violation of classroom policies will be handled according to school district policy.
Tutoring
- I am available in room A118 every Tuesday and Thursday during office hours.
Course Coverage
In this course, we will use the following class schedule.
| Unit/Chapter | Topics | Approximate Class Sessions |
| Unit 1 | Introduction to Accounting | |
| Chapter 1 | You and the World of Accounting | 3 |
| Chapter 2 | The World of Business and Accounting | 4 |
| Unit 2 | The Basic Accounting Cycle | |
| Chapter 3 | Business Transactions and the Accounting Equation | 4 |
| Chapter 4 | Transactions that Affect Assets, Liabilities, and Owner’s Equity | 5 |
| Chapter 5 | Transactions that Affect Revenue, Expenses, and Withdrawals | 5 |
| Chapter 6 | Recording Transactions in a General Journal | 5 |
| Chapter 7 | Posting Journal Entries to General Ledger Accounts | 3 |
Mini Practice Set 1 |
Canyon.com Web Sites |
6 |
| Chapter 8 | The Six-Column Work Sheet | 6 |
|
Chapter 9 |
Financial Statements for a Sole Proprietorship |
6 |
|
Chapter 10 |
Completing the Accounting Cycle for a Sole Proprietorship |
6 |
|
Chapter 11 |
Cash Control and Banking Activities |
6 |
Mini Practice Set 2 |
Fast Track Tutoring Service |
3 |
|
Business Simulation |
Adventure Travels (optional) |
|
|
Unit 3 |
Accounting for a Payroll System |
||
|
Chapter 12 |
Payroll Accounting |
6 |
|
|
Chapter 13 |
Payroll Liabilities and Tax Records |
6 |
|
|
Mini Practice Set 3 |
Green Thumb Plant Service |
3 |
|
|
Unit 4 |
The Accounting Cycle for a Merchandising Corporation |
||
|
Chapter 14 |
Accounting for Sales and Cash Receipts |
6 |
|
|
Chapter 15 |
Accounting for Purchases and Cash Payments |
6 |
|
|
Chapter 16 |
Special Journals: Sales and Cash Receipts |
6 |
|
|
Chapter 17 |
Special Journals: Purchases and Cash Payments |
6 |
|
Looking forward to a great year!
Ms. Huebsch
Course Summary:
| Date | Details | Due |
|---|---|---|