Accounting Online Interactive
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Takin' Care of Business Accounting Textbook
ACCOUNTING COACH TUTORIAL AND QUIZZES
Christian County Public Schools
CHRISTIAN COUNTY HIGH SCHOOL
ACCOUNTING AND FINANCE FOUNDATIONS
Course Syllabus
TEACHER INFORMATION
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Name: Lee Ann Ferguson
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Email Address: leeann.ferguson@christian.kyschools.us
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School Phone: 270-887-7050
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Planning Period: 2nd
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Classroom Location: 207
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COURSE INFORMATION
Title: Accounting and Finance Foundations Credit: 1
KDE Valid Course: 060122
Description:
This course will provide an introduction to both areas of accounting and finance. Accounting is the language of business! Topics will include banking, credit, financial literacy, career exploration, spreadsheet usage, and technical writing. The accounting principles taught in this course are based on a double-entry system and include preparing bank reconciliations, payroll taxes, and financial statements. Leadership development will be provided through FBLA.
Course Competencies
Students who successfully complete Accounting and Finance Foundations will:
● Reinforce basic skills in human relations and in both written and oral communication including customer relations.
● Define the accounting equation and be able to analyze and complete transactions
● Complete and analyze financial statements
● Explain and implement cash control systems
● Prepare payroll documents
● Define world of work vocabulary; explain concepts relating to the world of work; and explore the importance of business ethics.
● Develop and/or update Individual Learning Plans.
● Develop decision-making, problem-solving, and critical thinking skills to become life-long learners and self-directed individuals.
● Develop and key a budget using spreadsheet and database software, based upon a desired adult lifestyle.
● Describe what academic skills are needed for a career in the business and marketing cluster.
● Describe and explain the importance of good work habits/ethics in the workplace.
● Explain how jobs/careers have been created as a result of scientific and technological advancements. .
● Apply communication skills within the technical content.
● Demonstrate employability and social skills relative to the career cluster.
● Utilize activities of FBLA
COURSE SUPPLIES:
● notebook or binder with notebook paper
● pencils
ASSESSMENT OF LEARNING
All courses in Christian County High School will be set up on continuous grading. All classes will be set up on total points with no multipliers on assignments. The following assignments will be used:
Tests/Projects-100 points max
Quizzes-50 points max
Classwork/Homework-20 points max
The mid-term exam and final exam will count 10% each of the student’s final grades. The third category will be coursework and will count 80%.
ATTENDANCE AND MAKE-UP WORK
Excused and unexcused absences are determined by Policy 09.123 set by the Christian County Board of Education. Students receiving an excused absence shall have the opportunity to make up school work missed for the days excused.
This is a performance-based classroom and attendance is very important! Many assignments used in this class require access to a computer and special software. It is the responsibility of the student to make arrangements with the teacher to make up missed work due to excused absences. The instructor will allow the student access to the computer lab to make up work before or after school if PRIOR arrangements have been made by the student.
CLASSROOM EXPECTATIONS
- Be prompt—in class and your seat when the bell rings
- Be prepared – bring all class materials with you—accounting binder, pencil, paper
- Be respectful—of yourself, your peers, your teacher and the classroom equipment
- Be attentive—pay attention and ask questions if you do not understand---it’s okay!
Course Overview/Year at a Glance
Below is an overview of topic/ units and learning targets that are the focus of instruction for this course. Please note dates/timeframes are subject to change and are an estimate.
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Units of Study
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Focus Learning Targets
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Culminating Assessment of Learning
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The Accounting Equation
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Explain how business activities change the accounting equation
Classify accounts as assets, liabilities, or owner’s equity and demonstrate their relationships in the accounting equation
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Classwork, Quizzes, Projects and Tests
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Analyzing Transactions Into Debit and Credit Parts
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Use T-accounts to analyze transactions showing which accounts are debited or credited for each transaction
Analyze how transactions affect accounts
Identify accounting practices related to analyzing transactions into debit and credit parts
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Classwork, Quizzes, Projects and Tests
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Journalizing Transactions
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Record transactions to set up a five column journal
Record transactions to buy insurance for cash and supplies on account in a five column journal
Record transactions that affect owner’s equity and receiving cash on account in a five column journal
Prove and rule a five column journal and prove cash
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Classwork, Quizzes, Projects and Tests
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Posting to a General Ledger
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Prepare a chart of accounts for a service business organized as a proprietorship
Post separate amounts from a journal to a general ledger
Post column totals from a journal to a general ledger
Analyze and journalize correcting entries
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Classwork, Quizzes, Projects and Tests
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Cash Control Systems
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Prepare business papers related to using a checking account
Reconcile a bank statement
Journalize dishonored checks and electronic banking transactions
Establish and replenish a petty cash fund
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Classwork, Quizzes, Projects and Tests
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WorkSheet for a Service Business
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Prepare a heading and a trial balance on a worksheet
Plan adjustments and supplies for prepaid insurance
Complete a worksheet for a service business
Identify selected procedures for finding and correcting errors in accounting records
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Classwork, Quizzes, Projects and Tests
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Financial Statements for a Proprietorship
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Prepare an income statement for a service business organized as a proprietorship
Analyze an income statement using component percentages
Prepare a balance sheet for a service business organized as a proprietorship
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Classwork, Quizzes, Projects and Tests
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Recording Adjusting and Closing Entries for a Service Business
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Identify accounting practices for adjusting and closing entries
Record adjusting entries for a service business organized as a proprietorship
Record closing entries
Prepare a post-closing trial balance
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Classwork, Quizzes, Projects and Tests
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Posting to General and Subsidiary Ledgers
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Post separate item (sales, cash receipts) to an accounts payable ledger
Post separate items (sales, cash receipts) to an accounts receivable ledger
Post special journal column totals to a general ledger
Journalize and post correcting entries
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Classwork, Quizzes, Projects and Tests
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Preparing Payroll
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Complete a payroll timecard
Calculate payroll taxes
Complete a payroll register and an employee earnings record
Prepare payroll checks
Record employer payroll taxes
Prepare selected payroll reports
Pay and record withholding and payroll taxes
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Classwork, Quizzes, Projects and Tests
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COMPUTER LAB USAGE:
This course will be completed using computers and computer-based software. Students are expected to follow all guidelines as established by the Technology Acceptable User Agreement. Only approved websites will be used and game-playing is not allowed. In addition, please refrain from bringing food or drinks in the computer lab. Please take care of our equipment—it’s there for our students!
PLAGIARISM, CHEATING, AND ACADEMIC INTEGRITY
Plagiarism is the practice of copying words, sentences, images, or ideas for use in written or oral assessments without giving proper credit to the source. Cheating is defined as the giving or receiving of illegal help on anything that has been determined by the teacher to be an individual effort. Both are considered serious offenses and will significantly affect your course grade. Please refer to the Code of Acceptable Behavior booklet for additional information.
General Information:
Your success in this class is one of my top priorities. If you are having trouble with this class, come to me immediately and I can work with you. If you wait till the end of the marking period, it will be TOO LATE. I will be available to help you understand so you can be successful in this class.
Please check and sign below
______________I have read the information and I fully understand what I’m expected to do in class.
Student Signature: __________________________________________
Parent / Guardian Signature: ___________________________________
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270-887-7050 x78207
