Accounting II
Course Code: 07.4120010
Spring Semester 2009
Columbia High School
Ms. Bailey – Room 39 (B186)
Phone – 678-874-0928
Email – Imani_A_Bailey@fc.dekalb.k12.ga.us
COURSE DESCRIPTION
Accounting II reviews the basic principles and terms learned in Accounting I. Departmentalized Accounting,
Accounting Control Systems, General Accounting Adjustments and Corporation Accounting, Management
Accounting and Cost Accounting are introduced. Because second year students are placed in the same class as
first year students, advanced accounting students must be self-motivated and able to read and comprehend the
text material with little assistance from the teacher.
COURSE OBJECTIVES
Accounting Cycle
BCS-PAII-1. Students will apply the various steps of the accounting cycle for corporations and partnerships and
explain the purpose of each step.
Accounting Process
BCS-PAII-2. Students will use Generally Accepted Accounting Principles (GAAP) to determine the value of
assets.
BCS-PAII-3. Students will use Generally Accepted Accounting Principles (GAAP) to determine the value of
liabilities.
BCS-PAII-4. Students will use Generally Accepted Accounting Principles (GAAP) to determine the value of
owners’ equity.
BCS-PAII-5. Students will use Generally Accepted Accounting Principles (GAAP) to determine the value of
revenues and expenses.
Financial Statements
BCS-PAII-6. Students will create, interpret, and analyze end-of-fiscal-period activities and financial statements.
Special Topics
BCS-PAII-7. Students will apply appropriate accounting principles to various forms of ownership.
BCS-PAII-8. Students will apply appropriate accounting principles to income taxation.
BCS-PAII-9. Students will apply appropriate accounting principles to international accounting.
BCS-PAII-10. Students will apply appropriate accounting principles to managerial accounting systems.
Interpretation and Use of Data
BCS-PAII-11. Students will use management accounting techniques to plan and evaluate the performance of an
organization.
CTAE Foundation Skills
CTAE-FS-1 Technical Skills: Learners achieve technical content skills necessary to pursue the full range of
careers for all pathways in the program concentration.
CTAE-FS-2 Academic Foundations: Learners achieve state academic standards at or above grade level.
CTAE-FS-3 Communications: Learners use various communication skills in expressing and interpreting
information.
CTAE-FS-4 Problem Solving and Critical Thinking: Learners define and solve problems, and use problem-
solving and improvement methods and tools.
CTAE-FS-5 Information Technology Applications: Learners use multiple information technology devices to
access, organize, process, transmit, and communicate information.
CTAE-FS-6 Systems: Learners understand a variety of organizational structures and functions.
CTAE-FS-7 Safety, Health and Environment: Learners employ safety, health and environmental management
systems in corporations and comprehend their importance to organizational performance and regulatory
compliance.
CTAE-FS-8 Leadership and Teamwork: Learners apply leadership and teamwork skills in collaborating with
others to accomplish organizational goals and objectives.
CTAE-FS-9 Ethics and Legal Responsibilities: Learners commit to work ethics, behavior, and legal
responsibilities in the workplace.
CTAE-FS-10 Career Development: Learners plan and manage academic-career plans and employment
relations.
CTAE-FS-11 Entrepreneurship: Learners demonstrate understanding of concepts, processes, and behaviors
associated with successful entrepreneurial performance.
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Accounting II
Course Code: 07.4120010
Spring Semester 2009
Columbia High School
Ms. Bailey – Room 39 (B186)
Phone – 678-874-0928
Email – Imani_A_Bailey@fc.dekalb.k12.ga.us
REQUIRED MATERIALS
All Students must have the following supplies each day:
2” Ring Binder/Notebook Paper
5 Tab Dividers Pencil
Calculator Pen (for Writing Assignments ONLY)
CAREER OPPORTUNITIES
Accountants and auditors design internal control systems and analyze financial data. Others for whom training in
accounting is valuable include budget analysts; cost estimators; loan officers; financial analysts and personal
financial advisors; tax examiners, collectors, and revenue agents; bill and account collectors; and bookkeeping,
accounting, and auditing clerks. Recently, accountants have assumed the role of management analysts and are
involved in the design, implementation, and maintenance of accounting software systems. Others who perform
similar work include computer programmers, computer software engineers, and computer support specialists and
systems administrators.
ARTICULATION
Dekalb Technical College – Accounting ACC 102
TEXTBOOK(S)
Gilbertson, Lehman, & Passalacqua. (2008). Century 21 accounting: advanced. 9th ed. Mason, OH: South-
Western Educational Publishing.
Gilbertson, Lehman, & Passalacqua. (2008). Century 21 accounting: advanced working papers. 9th ed. Mason,
OH: South-Western Educational Publishing.
TEXTBOOK RETURN POLICY
Students are responsible for the conservation of textbooks issued. It is the student’s responsibility to maintain
their books in good condition and keep their books in their possession. A student must make restitution for any
lost, damaged, defaced or stolen property for books or equipment. Failure to pay for textbooks or other issued
items could prevent a student from obtaining grades reports, transcripts, and participating in graduation activities.
Other Reading Material includes the following resources:
Business Week Fortune www.msnbc.com
Money www.foxnews.com www.courttv.com
Black Enterprise www.abcnews.com
Time www.cnn.com
SOFTWARE
Automated Accounting 7.0
Career Cruising
Microsoft Internet Explorer
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Accounting II
Course Code: 07.4120010
Spring Semester 2009
Columbia High School
Ms. Bailey – Room 39 (B186)
Phone – 678-874-0928
Email – Imani_A_Bailey@fc.dekalb.k12.ga.us
NOTEBOOK
Mandatory: All students should maintain a 2-inch three-ring binder/notebook. Each student should have 5
sections (tabs) as listed below.
Course Syllabus/Objectives
Section 1 – Assignments
Section 2 – Working Papers
Section 3 – Notes/Handouts
Section 4 – Test/Quizzes
Section 5 – Projects
COURSE GUIDE
Part 1 – Departmentalized Accounting Weeks 1 – 2
Chapter 1 – Recording Departmental Purchases & Cash Payments
Chapter 2 – Recording Departmental Sales & Cash Receipts
Chapter 3 – Calculating & Recording Departmental Payroll Data
Chapter 4 – Financial Reporting for a Departmentalized Business
Part 2 – Accounting Control Systems Week 3 – 4
Chapter 5 – A Voucher System
Chapter 6 – Inventory Planning & Valuation
Chapter 7 – Accounting for Uncollectible Accounts
Part 3 – General Accounting Adjustments Weeks 5 – 7
Chapter 8 – Accounting for Plant Assets
Chapter 9 – Accounting for Notes Payable, Prepaid Expenses, & Accrued Expenses
Chapter 10 – Accounting for Notes Receivable, Unearned Revenue, & Accrued Revenue
Chapter 11 – Organizing a Corporation and Paying Dividends
Part 4 – Corporation Accounting Weeks 8 – 10
Chapter 12 – Acquiring Additional Capital for a Corporation
Chapter 13 – Financial Analysis & Reporting for a Corporation
Part 5 – Management Accounting Weeks 11 – 13
Chapter 14 – Budgetary Planning & Control
Chapter 15 – Accounting Information for Management Decisions
Chapter 16 – Financial Statement Analysis
Chapter 17 – Statement of Cash Flows
Chapter 18 – Cost Accounting for a Merchandising Business
Part 6 – Cost Accounting Weeks 14 – 16
Chapter 19 – Cost Accounting for a Manufacturing Business
Chapter 20 – Accounting Transactions & Financial Reporting for a Manufacturing Business
Part 7 – Other Accounting Systems Weeks 17 – 18
Chapter 21 – Organizational Structure of a Partnership
Chapter 22 – Financial Reporting for a Partnership
Chapter 23 – Budgeting & Accounting for a Not-for-profit Organization
Chapter 24 – Financial Reporting for a Not-for-profit Organization
***May be changed at Teacher’s discretion***
MAKE-UP WORK/LATE ASSIGNMENTS
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Accounting II
Course Code: 07.4120010
Spring Semester 2009
Columbia High School
Ms. Bailey – Room 39 (B186)
Phone – 678-874-0928
Email – Imani_A_Bailey@fc.dekalb.k12.ga.us
Attendance is very important. All students must be present in order to remain abreast of required lessons. If
you have been suspended, refer to the student handbook for obtaining missing assignments. Students,
remember you must have an excused absence in order to make-up any late or missing assignments.
Students, it is your responsibility to get class assignments and complete make-up work and tests by the
assigned due date. Make up days will be at least 1 morning a week between 7:30-8:00 am and at least one
afternoon from 3:20 – 4:00 pm. Make-up Work not returned by the due date will not be accepted.
You must be present for presentations, group work, and exams. Presentations cannot be made up. If you
are absent for a presentation, an individual assignment will be issued with an excused absence. Make-up
assignments must be requested by completing a “Make-Up Request” form. Please allow a 48-72 hour turn-
around time. Once assignments are issued, students must complete by the deadline (no exceptions).
Work not submitted on the announced due date will be lowered by one letter grade for up to one class period
late – only. After that, your work will not be accepted without prior approval from an administrator or me.
EVALUATION
Students are to take all tests and complete all projects and daily work assigned. Letter grades will be awarded
according to the Dekalb County Grading Policy as follows:
A = 90-100 B = 80-89 C = 71-79 D = 70 F = Below 70
Class Assignments 30% Quizzes 10%
Homework 20% Test 10%
Projects 20% Final Exam 10%
Students are responsible for completing all class assignments on time. All students are required to participate
in class.
Homework/Advance Organizers – Students are responsible for completing and submitting all homework and
advance organizers (for each chapter) in their assigned box by the due date. If a student has not completed
their homework, a homework notification will be completed by the student and teacher and must be signed by
the parent or guardian. Advance organizers will be given prior to each chapter. An advance organizer is a
tool used to introduce chapters to students and will assist students in understanding prior to class discussion.
All notebooks should be organized and up-to-date at all times. Random notebook checks will be conducted at
my discretion.
Students will use the Internet for various research activities. Students will also use the Internet to look up
business related articles. Approved websites for articles are listed in the reading section.
Each student or group of students will complete Projects. All students must participate when group projects
are assigned and to their share of the work to receive proper credit.
CLASS RULES AND REGULATIONS
1. Students must be on time to each class. Early is on time; on time is late. Students who enter the
classroom late must have a tardy pass.
2. All students must bring the following to class EVERYDAY:
Your Textbook
Your Workbook
Your Notebook
A Pencil (for accounting assignments/Pen (for writing assignments)
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Accounting II
Course Code: 07.4120010
Spring Semester 2009
Columbia High School
Ms. Bailey – Room 39 (B186)
Phone – 678-874-0928
Email – Imani_A_Bailey@fc.dekalb.k12.ga.us
3. 5P’s – Prior Preparation Prevents Poor Performance. Students do not wait until the last minute to
complete assignments inside or outside my classroom.
4. Students do not wait until the last minute to complete assignments or make request inside or outside my
classroom. An emergency on your part does not constitute an emergency on my part.
5. Respect is earned; not given.
6. Be courteous to one another. Respect yourself and Respect each other.
7. You should make prior arrangements with Ms. Bailey for any tests that you cannot take at the appointed time
or for any projects you cannot turn in on time. If prior arrangements are not made, your score will be reduced
one letter grade (no exceptions).
8. No food, gum, candy, or drinking in the classroom.
9. No cell phones, radios, CD players, or electronic games permitted in the classroom.
10. All accounting assignments should be completed in pencil (ONLY). Do not use pens. Usage of pens on any
accounting assignments will result in a five (5)-point deduction.
11. All writing assignments should be handwritten (neatly) or typewritten. All writing assignments should be
double-spaced.
ACADEMIC HONESTY
Students are expected to adhere to the highest standards of academic honesty. Cheating on a test, quiz, or any
assignment is considered to be a serious breach of conduct. Refer to the “Student Handbook” p. 11 for
additional information.
* Please be advised, the Teacher reserves the right to change or adjust any section of the course syllabus at any time during the semester to
more adequately meet the needs, abilities, and interests of the students. *
_____________________________ _________________________ __________________
Student’s Signature Print Name Home Phone
_____________________________ _________________________ __________________
Parent/Guardian’s Signature Print Name Work Phone
Address:
____________________________________________
____________________________________________
E-mail:
_________________________________________________________________
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