COURSE OF STUDY UNIT PLANNING GUIDE FOR ACCOUNTING

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Accounting – Grades 10-12 – Full Year – 5 Credits

This course is an introduction into the business world, a starting point for building a career. Instruction covers basic skills and develops values and attitudes useful in gaining entry into an accounting office. It is also important for people seeking computer-related jobs and other office positions.

Grade Distribution

Test & Quizzes - 25% Projects - 25%

Homework & Classwork - 50%

Marking Period/Final Exams

Full-year Courses Weighting Semester Courses Weighting

Quarter 1 22.5% of final grade Quarter 1 45% of final grade Quarter 2 22.5% of final grade Quarter 2 45% of final grade Quarter 3 22.5% of final grade Final Exam 10% of final grade Quarter 4 22.5% of final grade

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COURSE OF STUDY - ACCOUNTING I I. PHILOSOPHY

All business students should acquire a knowledge of accounting concepts, principals, and controls if they are to maximize their potential for success in the business world. The student who aspires to a career in the accounting and computing occupations must master accounting concepts, principles, and controls both to cope successfully with the new and developing techniques for processing data and to use accounting information as a basis for decision-making. The student who is not preparing for a career in the accounting and computing occupations should nevertheless understand how accounting relates to the other aspects of business.

II. BEHAVIORAL OBJECTIVES

The student will be able to:

A. apply basic bookkeeping an accounting principles, procedures and terminology

B. prepare, analyze, compare, and interpret financial statements

C. apply knowledge of bookkeeping and accounting principals to the social and economic issues in today’s society

D. apply systems approach to business accounting procedures. Students will learn that no business activity is an isolated event. Rather they learn the significance of that activity in the pattern and sequence of events that take place in the subsystems that constitute an accounting

system

E. integrate data processing technology into areas of financial activities F. apply “Generally Accepted Principles” published by the American Institute of Certified Public Accountants

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H. recognize and understand the various careers available in business

III. COURSE CONTENT

A. Introduction to Accounting

1. Accounting in a Private Enterprises Economy

2. Business Transactions and the Basic Accounting Education B. The Basic Accounting Cycle

1. Analyzing Transactions affecting Assets, Liabilities, and Owner’s Equity 2. Analyzing Transactions affecting Revenue, Expenses, and

withdrawals

3. Recording Transactions in a General Journal 4. Posting Entries to General Ledger Accounts

a. Application Activity 1: Setting up records for a sole proprietorship

5. Preparing a six-column worksheet

6. Preparing Financial Statements for a sole proprietorship 7. Completing the Accounting Cycle for a sole proprietorship

a. Application Activity 2: Completing the Accounting Cycle for a sole proprietorship

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8. Cash Control and Banking Activities

a. Application Activity 3: A complete Accounting Cycle for a sole proprietorship

PROJECT 1: AQUACLEAN POOL SERVICE

C. The Accounting Cycle for a Merchandising Business 1. Accounting for a Merchandising Business Organized as a

corporation

2. Accounting for Sales on Accountant 3. Accounting for Cash Receipts

4. Accounting for Purchases on Account 5. Accounting for Cash Payments

6. Accounting for General Journal Transactions

a. Application Activity 4: Recording Business Transactions in special journals 7. Preparing a Ten-Column Worksheet

8. Preparing Financial Statements for a Corporation 9. Recording Adjusting and Closing entries

a. Application Activity 5: A complete Accounting Cycle for a Merchandising Business

PROJECT 2: LAKESHORE COMPUTER CENTER D. Accounting for a Payroll System

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2. Payroll and Tax Records

a. Application Activity 6: Payroll Accounting E. An Accounting System using Combination Journal

1. Recording Sales and Cash Receipts in a Combination Journal 2. Recording Purchases and Cash Payments in a Combination Journal PROJECT 3: BRANIGAN’S

F. Accounting for Special Procedures 1. Accounting for Cash Funds

2. Accounting for Depreciation of Plant Assets

3. Accounting for Uncollectable Accounts Receivable 4. Accounting for Inventories

5. Accounting for Notes Receivable and Payable PROJECT 4: LONDON AND COMPANY

G. Accounting for other Forms of Business Organization 1. Accounting for Partnership and Public Corporations 2. Analyzing and Interpreting Financial Statements

VII. BIBLIOGRAPHY

Text

Accounting: Concepts/Procedures/Applications 1st Ed. Houghton Mifflin Company, 1985 Workbooks

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Teacher’s Manual

Houghton Mifflin Company, 1985 Practice Sets

Aquaclean Houghton Mifflin Company, 1985

Lakeshore Computer Center Houghton Mifflin Company, 1985 Branigan’s Houghton Mifflin Company, 1985

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Modifications/Strategies for Student Populations *Interdisciplinary

**21st Century Themes and Skills

21st Century Themes & Skills**

Special Education/Gifted ELL At Risk of School Failure Benchmarking Career Skills 1. Multimedia/Vide os 2. Interviews* 3. Resumes* 4. Letters 5. Public Speaking 6. College/Career Preparedness* 7. Naviance Communication 1. Presentations w/Visuals 2. Speeches* 3. Think-Pair-Share Collaboration 1. Cooperative Projects 2. Peer Review Creativity 1. Visual Special Education 1. Providing Notes/Modified Notes a. PowerPoints b. Text with Annotations 2. Providing Anchor Copies with Rubrics 3. Modeling 4. Chunking 5. Scaffolding 6. Repeat/Rephrase 7. Manipulatives/Visual s 8. Graphic Organizers 9. Study Guides 10.Conferencing a. Student b. Parent c. Guidance d. Administration e. CST 11.Tutoring/Extra Help 1. Word to Word Dictionaries 2. Bilingual Dictionaries 3. Providing Notes/Modified Notes a. PowerPoints b. Text with Annotations 4. Providing Anchor Copies with Rubrics 5. Modeling 6. Chunking 7. Scaffolding 8. Repeat/Rephras e 9. Manipulatives/ Visuals 10.Graphic Organizers 11.Study Guides 1. Providing Notes/ Modified Notes a. PowerPoints b. Text with Annotations 2. Modeling 3. Chunking 4. Scaffolding 5. Repeat/Rephras e 6. Manipulatives/V isuals 7. Graphic Organizers 8. Study Guides 9. Portfolios 10.Modified Texts 11.Priority Seating 12.Checking Assignments Pads 13.Conferencing a. Student b. Parent

1. Pre and Post SGO

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Interpretations 2. Dramatic Readings Critical Thinking 1. Knowledge Matter Simulations 2. Peer Review Technology 1. SMART Board 2. iPads 3. Podcasts 4. Virtual Field Trips 5. Quizlet 6. Socrative 7. Kahoot 8. Flubaroo 9. Wikis 10.Google Drive 11.Virtual High School 12.Knowledge Matters Virtual Business - Personal Finance Software Gifted 1. Self-Directed Learning Independent Research* 2. Individualized Pacing 3. Supplemental Texts (Higher Lexile Levels)* 4. Virtual High School

12.Modified Texts 13.Conferencing a. Student b. Parent c. Guidance d. Administrati on e. CST 14.Tutoring/Extra Help c. Guidance d. Administrati on e. CST 14.Tutoring/Extra Help

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Pacing  Guide

CENTURY 21 SOUTH-WESTERN ACCOUNTING

PART 1 ACCOUNTING FOR A SERVICE BUSINESS ORGANIZED AS A PROPRIETORSHOP

● Unit 1_ Starting a Propeitorship_September 8 - November 21  

● Unit 2_Work Sheet/Financial Statements/Records for Service Business_November 24 - February 6

● Unit 3_ Payments, Payroll, Taxes Reports & Records February 9 - April 29

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