Saint Mary’s Academy
52 Marmen Avenue
Edmundston, New Brunswick E3V 2H2
Telephone:(506)735-2066
Fax:(506)735-2447
Principal: Kevin Harding
Vice-Principal: Julie Michaud
Course title: Accounting
Grades: 12
Course time: Period 3 → 10:56 – 12:02
Teacher: Céline Castonguay
Email: celine.castonguay@nbed.nb.ca
Course Description:
The focus of Introduction to Accounting is to provide the essential understandings,
economic framework, consumer skills and attitudes to successfully participate in a
society influenced by financial and business decisions. Students will better manage
personal finances, understand obligations of business owners and make informed
decisions concerning life careers and choices.
Course objectives/outcomes:
GCO 1 Basic accounting activities
GCO 2 Account form balance sheet
GCO 3 Changes in financial position
GCO 4 Debit and credit theory and journalizing
GCO 5 Owner’s equity & financial documents
GCO 6 Source documents & sales tax
GCO 7 Posting
GCO 8 Six-column worksheet
GCO 9 Completing the accounting cycle
Course Expectations: Students are expected to be on time for class and be prepared.
All homework and class work that is assigned is to be completed in a timely manner and to
the best ability of the student. The intention of this course is to encourage students to
further their education in post-secondary business studies. Learning is fun so long as all
who are there are willing to do so in a respectable manner.
Course Text books and Materials (required):
Notebook
Pencil
Balance Sheets, Journals, T-Accounts
Excel Spreadsheets
Coloring crayons, glue, scissors
Course Requirements: Tests, Quizzes, Assignments, Projects, Final Exam
Assessment practice: Assessment will be both formative and summative. This means
that student marks will not be simply made up of tests and quizzes. Formative
assessment will be performed in the following ways; discussion, teacher feedback, and
peer & self evaluations. Summative assessment will be performed in the following ways;
activities, projects, worksheets and end of unit tests/quizzes.