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									                Accounting II Course Syllabus
                                Spearfish High School
                               LuAnn Schroeder, Instructor
                              laschroe@spearfish.k12.sd.us
                                        (605) 717-1212 (W)



Course/Program Description

Accounting II is a half-year course, meeting from 1 term, 90 minutes every other day, on the
Block Schedule. This course covers Chapters 9-16, which covers a corporation and includes the
Global Imports and Electro Simulations. It is taught at the Junior or Senior year of high school.
Students must earn at least a “B” average to be considered for an articulation agreement with a
technical institution. Accounting I is a prerequisite for Accounting II.

        This program provides complete coverage of a merchandising business organized as a
corporation. This type of business is presented in a complete accounting cycle covering
analyzing transactions, journalizing, posting, petty cash, financial statements, and adjusting and
closing entries. Both manual and computerized applications are used throughout the course.
Learning will progress from the simple to the complex.

          Accounting instruction can make significant contributions to the education of students
who will pursue business careers after graduation. All students, regardless of the profession they
choose, can benefit from accounting instruction since it is an integral part of every business
institution and organization.

Materials/Textbook Information
Century 21 Accounting 9th edition, South Western Publishing Co., 2009

Course Requirements/Objectives
Course Goals
       The Student will be able to:

       Define and identify accounting terms and concepts related to purchases and cash
        payments for a merchandising business.
       Define and identify accounting terms and concepts related to sales and cash receipts for
        a merchandising business
       Journalize transactions for a merchandising business
       Define and identify accounting practices related to posting to a general ledger
       Define and identify accounting practices related to posting to Accounts Payable and
        Accounts Receivable ledger
       Verify the accuracy of accounting records
       Define and identify accounting practices related to payroll records
       Calculate and record payroll taxes
       Complete a payroll register and an employee earnings record
       Define and identify concepts and prepare a work sheet for a merchandising business
       Prepare an income statement for a merchandising business organized as a partnership
       Analyze an income statement using component percentages
       Define and identify concepts and practices related to financial statements
       Prepare a distribution of net income statement and an owner’s equity statement
       Prepare a balance sheet for a merchandising business
       Identify and record accounting concepts and practices related to adjusting and closing
        entries for a merchandising business
       Prepare a post-closing trial balance
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Student Performance Objectives and Course Requirements


Students will demonstrate their skills by completing the following projects:

    o
    o   Global Imports Simulation
    o   Electro Simulation
    o   Internet Activities
    o   Automated Accounting



Class Procedures and Rules

       We will be doing problems together and then you will do them on your own.
       Accounting is fun ONLY if you keep up. The first 6 chapters are really important. They
        build on each other---DON’T GET BEHIND!!
       Extra credit will be given for the Challenge problem every chapter
       You need to be in class, in your seat, when the bell rings.
       Do not talk or be on your laptops when I’m lecturing.
       Do not ask if you can leave early or stand by the door and wait for the bell to ring.
       If you want to know what we are doing in class—look at the calendars--they’re on the
        bulletin board, your laptop, and on my website.
       In addition to any and all Spearfish High School rules, regulations, and guidelines, I
        expect students to be respectful, honest, and courteous.
       You can expect a relaxed classroom atmosphere, with mutual respect


Laptop and Internet Procedures
Computers will be used every chapter this class. We will be doing 2 problems a chapter using
the Automated Accounting program. You will save the problems under your name in the (F) drive
and you will be asked to print some problems.

I will give you time at the beginning and end of class to check your e-mail. If you are all caught
up with your assignments, you may use your laptop for other purposes. If you abuse your
privileges, the laptop will be taken during class.

The school’s laptop and Internet policies will be strictly enforced.


Homework Procedures
You will be given time to complete all of your assignments during class. If you do not finish an
assignment during the time given to you, then it is your responsibility to do so either during
Spartan Time or at home.




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Assessment Plan

Student assessment will be based on points/straight percentage according to the school grading
scale. Most credit comes from tests because we work together while we’re learning concepts.

Letter grades for the course are determined by the school wide-grading scale outlined below:

96-100 A                                            76-78 C
92-95 A-                                            73-75 C-
89-91 B+                                            69-72 D+
86-88 B                                             65-68 D
83-85 B-                                            60-64 D-
79-82 C+


Grade Rounding Policy: Your percentage grade will be rounded to the nearest whole
number to determine your grade.




Make Up Work

Assignments are posted at the front of the room, in the class folder on your laptop, and on my
website, and they are due on the day specified. Chapter tests need to be taken before we start
the next chapter’s test. If you have an excused absence, then you have 2 school days to turn in
your work or take tests. Please see me if you need more time to complete an assignment!!!!!!!!

Extra credit chapter problems are due and will be accepted during the time we are working on
that chapter ONLY!!


General Information

Extra Help: You can come in during Spartan Time or after school to get help with any of your
assignments.



State Standards (optional)

Upon completion of Class name, students will demonstrate the following State Standards:

Core Content Standards

             A2.1.1 - Categorize financial transactions for a departmentalized accounting system
             A2.1.2 - Apply accounting control system procedures to maintain accurate records
             A2.2.1 – Demonstrate the ability to handle uncollectible accounts/bad debts
             A2.2.2 – Demonstrate the principles for plant assets and depreciation of assets
             A2.2.3 – Analyze the principles for notes payable and notes receivable
             A2.2.4 – Analyze the principles for adjustments for accruals
             A2.3.1 – Examine the process of organizing, paying dividends and acquiring
                      additional capital for a corporation
             A2.3.2 – Analyze financial statements for a corporation



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