Accounting East Haven Public Schools

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					                                            Syllabus


                 East Haven High School – Exploring, Empowering, Achieving

                                         Accounting I
                    Marianne Adinolfi madinolfi@mail.east-haven.k12.ct.us

Course Description: This course is designed for all students interested in business since
accounting is the language of business. The emphasis is on hands-on experience as students
work on a variety of systems including realistic projects. This vocational course teaches students
not only how things are done, but why business decisions are made. Computers and calculators
are used to solve accounting problems. A scientific calculator is required for this course.

Academic Expectation 6 EHHS student will solve problems and reason effectively.
Academic Expectation 4 EHHS student accesses information effectively.

Course objectives:
   Students will solve problems and reason effectively
   Students will access information effectively
   Students will analyze financial transactions into debit and credit parts
   Students will journalize transactions using a general journal and specialized journal
   Students will post financial transactions into a general ledger and subsidiary ledgers
   Students will prepare financial statements including a balance sheet, income statement,
      worksheet, distribution of net income statement, chart of accounts, owner’s equity
      statement, post-closing trial balance, payroll register, and schedules of accounts
      receivable and accounts payable

Materials:
                Textbook and workbook: Century 21 Accounting Sixth Edition, SouthWestern
                 Publishing, 1995
                Simulations: Video Transfer and Viking Marine
                3 ring binder filled with lined paper
                Pencil or erasable pen
                Calculator

Grading Policy:
         Students will be evaluated using tests, class work, and homework
           Tests           60%
           Class work      20%
           Homework        20%
                Final Average: Term Grades 80%
                Midterm and Final Exams         20%
Make-up Procedure:
Students are expected to complete missing assignments and tests when they are absent from
class. Students should make arrangements with the teacher regarding what they have missed and
when it is due. If you will be absent for an extended period of time, the guidance department
should be informed.

Syllabus
Semester 1
Topics
     Accounting careers
     Starting a proprietorship
     Analyzing transactions into debit and credit parts
     Recording transaction in a general journal
     Posting from a general journal to a general ledger
     Worksheet for a sole proprietorship
     Financial statements for a proprietorship
     Recording adjusting and closing entries for sole proprietorship

Critical Student Work Products
     Reinforcement Activity 1A – An Accounting Cycle for a Proprietorship: Journalizing and
        Posting Transactions
     AEA # 1 Accounting equation
     Reinforcement Activity 1B – An Accounting Cycle for a Proprietorship: End of Fiscal
        Period Work
     AEA #2 Posting to general ledger
     A business simulation: Video Transfer

Semester 2
Topics
    Journalizing purchases and cash payments using special journals
    Journalizing sales and cash receipts using special journals
    Posing to general and subsidiary ledgers
    Preparing payroll records
    Payroll Accounting, taxes, and reports
    Worksheet for a merchandising business
    Financial statements for a partnership
    Recording adjusting and closing entries for a partnership

Critical Student Work Products
     Reinforcement Activity 2A – An Accounting Cycle for a Partnership: Journalizing and
        Posting Transactions
     AEA #3 Adjusting entries
     Reinforcement Activity 2B – An Accounting Cycle for a Partnership: End of Fiscal
        Period Work
     AEA #4 Net Income /Net Loss
     A business simulation: Viking Marine

				
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