Advanced Accounting Pacing Guide 2011

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					                                        Pacing Guide for 7-12 Curriculum

Course Title: _Advanced Accounting__ ______________                               Length of Course: __36 weeks____________


Week Number               Chapter & Lesson                        COS                                    Objectives
Week 1        ORIENTATION, Course objectives, rules                                  Develop general safety and business etiquette
                 and regulations, students information                               guidelines
                 cards, miscellaneous forms and fee,                                 Utilize touch system for 10-Key calculator
                 textbook, general safety, FBLA
              Calculator Review
Week 2        Automated Accounting Review                1, 3, 4, 5, 10, 13, 14      Utilize Automated Accounting 8.2
              CHAPTER 1 – Recording Departmental         (Acct)                      Journalize and post departmental purchases and
              Purchases and Cash Payments                                            purchases returns
                                                                                     Journalize and post cash payments

Week 3        CHAPTER 1-- Recording Departmental         1, 3, 4, 5, 10, 13, 14      Utilize Automated Accounting 8.2
              Purchases and Cash Payments                (Acct)                      Journalize and post departmental purchases and
              Automated Problems                                                     purchases returns
                                                                                     Journalize and post cash payments
Week 4        CHAPTER 2 – Recording Departmental         1, 3, 4, 5, 10, 13, 14      Utilize Automated Accounting 8.2
              Sales and Cash Receipts                    (Acct)                      Journalize and post departmental sales on account
                                                                                     and sales returns and allowances
                                                                                     Journalize and post cash receipts

Week 5        CHAPTER 2 – Recording Departmental         1, 3, 4, 5, 10, 13, 14      Journalize and post departmental sales on account
              Sales and Cash Receipts                    (Acct)                      and sales returns and allowances
              Automated Problems                                                     Journalize and post cash receipts

Week 6        CHAPTER 3—Calculating and Recording        1, 3, 4, 5, 10, 13, 14      Utilize Automated Accounting 8.2
                Departmental Payroll Data                (Acct)                      Prepare a commissions record and calculate
                                                                                     commission on net sales
                                                                                     Complete payroll records
                                                                                     Journalize payroll transactions
Week 7        CHAPTER 3—Calculating and Recording        1, 3, 4, 5, 10, 13, 14      Prepare a commissions record and calculate
                 Departmental Payroll Data               (Acct)                      commission on net sales
              Automated Problems                                                     Complete payroll records
                                                                                     Journalize payroll transactions
                                       Pacing Guide for 7-12 Curriculum

Course Title: _Accounting__________________________                              Length of Course: __36 weeks____________


Week Number            Chapter & Lesson                         COS                                    Objectives
Week 8        CHAPTER 4 – Financial Reporting for a   11                            Distinguish between direct and indirect expenses
                Departmentalized Business                                           Prepare an interim departmental statement of gross
                                                                                    profit
                                                                                    Prepare a worksheet and financial statements
Week 9        CHAPTER 4—Financial Reporting for a     11                            Distinguish between direct and indirect expenses
              Departmentalized Business                                             Prepare an interim departmental statement of gross
                                                                                    profit
                                                                                    Prepare a worksheet and financial statements

Week 10       CHAPTER 4 – Financial Reporting for a   11                            Distinguish between direct and indirect expenses
                Departmentalized Business                                           Prepare an interim departmental statement of gross
                                                                                    profit
                                                                                    Prepare a worksheet and financial statements
              Automated Accounting End of Year                                      Automated Accounting End of Year Work
Week 11       Reinforcement Activity 1—Automated      1, 3, 4, 5, 6, 8, 13, 14      Journalize transactions, prove cash, post to the
                 Accounting                                                         general ledger, prepare a trial balance, record
                                                                                    adjustments on the work sheet, complete a work
                                                                                    sheet showing net income/loss, prepare financial
                                                                                    statements, journalize adjusting and closing entries,
                                                                                    prepare post-closing trial balance
Week 12       CHAPTER 5– A Voucher System             13                            Prepare a voucher
                                                                                    Journalize data from vouchers in a voucher register
                                                                                    Journalize voucher payment transactions in a check
                                                                                    register
                                                                                    Journalize purchases returns and allowances and
                                                                                    payroll
Week 13       CHAPTER 5–A Voucher System              13                            Journalize data from vouchers in a voucher register
              Automated Problems                                                    Journalize voucher payment transactions in a check
                                                                                    register
                                                                                    Journalize purchases returns and allowances and
                                                                                    payroll
              CHAPTER 6 – Inventory Planning and      3, 8, 9                       Determine the cost of merchandise inventory using
Week 14         Valuation                                                           costing methods
                                                                                    Estimate the cost of merchandise using estimating
                                                                                    methods
                                                                                    Calculate inventory turnover ratio
                                       Pacing Guide for 7-12 Curriculum

Course Title: _Accounting__________________________                      Length of Course: __36 weeks____________


Week Number              Chapter & Lesson                          COS                          Objectives
Week 15       CHAPTER 6—Inventory Planning and           3, 8, 9            Determine the cost of merchandise inventory using
                 Valuation                                                  costing methods
              Automated Problems                                            Estimate the cost of merchandise using estimating
                                                                            methods
                                                                            Calculate inventory turnover ratio
Week 16       CHAPTER 7—Allowing for Uncollectible       1, 8, 9            Calculate and record uncollectible accounts
              Accounts                                                      expense using the direct write off method
                                                                            Calculate and record estimated uncollectible
                                                                            accounts
                                                                            Calculate and analyze accounts receivable ratios
              CHAPTER 7—Allowing for Uncollectible       1, 8, 9            Calculate and record uncollectible accounts
Week 17          Accounts                                                   expense using the direct write off method
              Automated Problems                                            Calculate and record estimated uncollectible
                                                                            accounts
                                                                            Calculate and analyze accounts receivable ratios
Week 18       CHAPTER 7 – Allowing for Uncollectible     1, 8, 9            Calculate and record uncollectible accounts
              Accounts                                                      expense using the direct write off method
              MIDTERM EXAM                                                  Calculate and record estimated uncollectible
                                                                            accounts
                                                                            Calculate and analyze accounts receivable ratios
Week 19       CHAPTER 8 –Accounting for Plant Assets     2                  Journalize entries for buying plant assets
                                                                            Calculate and record property tax expense
                                                                            Calculate and record depreciation expense
                                                                            Journalize entries for disposing of plant assets
Week 20       CHAPTER 8—Accounting for Plant Assets      2                  Journalize entries for buying plant assets
              Automated Problems                                            Calculate and record property tax expense
                                                                            Calculate and record depreciation expense
                                                                            Journalize entries for disposing of plant assets
Week 21       CHAPTER 9—Accounting for Notes             4, 5               Journalize transactions for notes payable
                Payable, Prepaid Expenses, and Accrued                      Journalize adjusting and reversing entries for
                Expenses                                                    prepaid expenses initially recorded as expenses
                                                                            Journalize adjusting and reversing entries for
                                                                            accrued expenses
                                        Pacing Guide for 7-12 Curriculum

Course Title: _Accounting__________________________                         Length of Course: __36 weeks____________


Week Number              Chapter & Lesson                             COS                          Objectives
Week 22       CHAPTER 9 – Accounting for Notes            4, 5                 Journalize transactions for notes payable
                 Payable, Prepaid Expenses, and Accrued                        Journalize adjusting and reversing entries for
                 Expenses                                                      prepaid expenses initially recorded as expenses
              Automated Problems                                               Journalize adjusting and reversing entries for
                                                                               accrued expenses
Week 23       CHAPTER 10– Accounting for Notes            4, 5                 Journalize transactions for notes receivable
                Receivable, Unearned Revenue, and                              Journalize adjusting and reversing entries for
                Accrued Revenue                                                unearned revenue
                                                                               Journalize adjusting and reversing entries for
                                                                               accrued revenue
              CHAPTER 10 – Accounting for Notes           4, 5                 Journalize transactions for notes receivable
Week 24       Receivable, Unearned Revenue, and Accrued                        Journalize adjusting and reversing entries for
              Revenue                                                          unearned revenue
              Automated Problems                                               Journalize adjusting and reversing entries for
                                                                               accrued revenue
Week 25       CHAPTER 11 – Organizing a Corporation       6, 10, 12            Journalize transactions for starting a corporation
                and Paying Dividends                                           Journalize transactions for stock subscriptions
                                                                               Prepare a balance sheet for a corporation
                                                                               Calculate dividends
                                                                               Journalize transactions related to dividends
Week 26       CHAPTER 11 – Organizing a Corporation       6, 10, 12            Journalize transactions for starting a corporation
              and Paying Dividends                                             Journalize transactions for stock subscriptions
              Automated Problems                                               Prepare a balance sheet for a corporation
                                                                               Calculate dividends
                                                                               Journalize transactions related to dividends
Week 27       CHAPTER 12– Acquiring Additional Capital    6                    Journalize entries for issuing additional capital
                for a Corporation                                              stock
                                                                               Journalize entries for buying and selling treasury
                                                                               Journalize entries for bonds payable
Week 28       CHAPTER 12– Acquiring Additional Capital    6                    Journalize entries for issuing additional capital
                for a Corporation                                              stock
                                                                               Journalize entries for buying and selling treasury
                                                                               Journalize entries for bonds payable
                                     Pacing Guide for 7-12 Curriculum

Course Title: _Accounting__________________________                 Length of Course: __36 weeks____________


Week Number               Chapter & Lesson                    COS                           Objectives
Week 29       CHAPTER 12—Acquiring Additional        6                 Journalize entries for issuing additional capital
                 Capital for a Corporation                             stock
              Automated Problems                                       Journalize entries for buying and selling treasury
                                                                       Journalize entries for bonds payable
Week 30       CHAPTER 13—Financial Analysis and      7, 12             Prepare a work sheet for a corporation
              Reporting for a Corporation                              Calculate federal income tax for a corporation
                                                                       Prepare and analyze financial statements for a
                                                                       corporation
                                                                       Prepare selected end-of-fiscal-period work
              CHAPTER 13—Financial Analysis and      7, 12             Prepare a work sheet for a corporation
Week 31       Reporting for a Corporation                              Calculate federal income tax for a corporation
              Automated Problems                                       Prepare and analyze financial statements for a
                                                                       corporation
                                                                       Prepare selected end-of-fiscal-period work
Week 32       Automated Accounting Problems using    1 - 15            Utilize Peachtree Accouting
              Peachtree Accounting



              Automated Accounting Problems          1 - 15            Utilize Peachtree Accounting
Week 33       using Peachtree Accounting


Week 34       Automated Accounting Problems          1 - 15            Utilize Peachtree Accounting
              using Peachtree Accounting


Week 35       Automated Accounting Problems—Resume   1 - 15            Utilize Peachtree Accounting
                 and Letter of Application                             Complete all computer work
                                                                       Prepare a workable resume and letter of application
Week 36   Review and FINAL EXAM   1 - 14   FINAL EXAM

				
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