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Period 2 - Fall Semester, 2009 Mrs. McGauvran – Room 510
E-mail: sue.mcgauvran@cobbk12.org Telephone: (678) 594-8104, Ext. 251 COURSE DESCRIPTION Principles of Accounting I is an overview of the accounting cycle for all business types. This class introduces the students to accounting concepts, principles, and procedures using double-entry accounting. Students learn to perform accounting activities for a sole proprietorship, partnership, and corporation following generally accepted accounting procedures. The different accounting methods used by service and merchandising businesses are examined. Students analyze business transactions and financial statements, perform payroll and cash control activities, examine the global perspective of accounting, and evaluate the effects of transactions on the economic health of the business. Students learn the accounting cycle for proprietorships and partnerships using manual accounting, spreadsheets, and accounting software. This course emphasizes the skills, knowledge, and attitudes necessary for individuals to conduct personal business or to further their education in the field of accounting. Students are prepared for college accounting courses required for business majors. It is highly recommended that students considering a college major in business or accounting also take Principles of Accounting II after completing Accounting I. For specifics regarding content to be covered in this class see the Accounting I Performance Standards which are posted on the blog. All students taking HHS Business Education classes are highly encouraged to join Future Business Leaders of America (FBLA). See Mr. Dickens in Room 602 for information. Prerequisite: Students must be in 10th, 11th, or 12th grade to take this class. TEXTBOOK Glencoe Accounting, First Year Course Glencoe Accounting, First Year Course, Chapter Study Guides and Working Papers SUPPLIES 1- or 1½-inch 3-ring binder w/pockets designated only for this class several #2 pencils pen big eraser notebook paper at least 5 dividers straight edge calculator correction fluid or tape (optional) ATTENDANCE, TARDINESS, and MAKE-UP WORK Good attendance and consistent assignment completion are extremely important for success in this class. It is the responsibility of the student to maintain a record of work assigned and completed and to make up work due to absences. According to school policy, work missed due to unexcused absences cannot be made up and will result in


zeros (see page 7 in your Student Handbook). I will be available for help sessions and/or make-up work on most afternoons until 4:00 and most mornings at 7:45. See me ahead of time to schedule a time to come in. Students are expected to be in the room before the bell rings. If you are tardy you must obtain a tardy pass from Admin 2 or Admin 4. Tardiness will be handled according to the school policy as follows: 1st tardy, 1st warning; 2nd tardy, 2nd warning; 3rd tardy, 30-min. detention; 4th tardy, two 30-min. detentions; 5th tardy, one day of Saturday School; 6th tardy, two days of Saturday School or one day of ISS, 7th tardy, two days of ISS; 8th tardy, three days of ISS or other consequence. See page 10 of Student Handbook for additional disciplinary policies regarding tardiness. WORKSTATION Each student will be assigned a table seat and a computer workstation. You are expected to be in the same assigned table seat each day unless the teacher reassigns you. On days that we do computer work you are to sit at your assigned workstation. You are responsible for the care and operation of your assigned workstation. Do not switch or move computer equipment. Your assigned place at the tables and your computer workstation should be left clean and neat at the end of each class period. Failure to take good care of your workstation can result in a lower daily grade and/or detention or referral.

Students must follow the HHS Computer Lab Student Rules at all times. NO FOOD OR DRINKS
are allowed in any HHS computer lab. We are very fortunate to have computers with flat screen monitors in our business education labs. Abuse of this new equipment including touching the screens or moving the equipment will be dealt with as follows: 1st infraction, 30-minute detention with teacher, 2nd infraction, 60-minute detention with teacher, 3rd infraction, administrative discipline referral. More extensive abuse will be dealt with according to the severity of the infraction. EVALUATION Grades will be determined as follows: Daily Work, Projects, Participation Tests and Quizzes Final Exam 35% 55% 10%

Good organization skills, neatness, and homework completion are key to success in this class. CONDUCT

RESPECT is fundamental – RESPECT for yourself, your classmates, the teacher, and the classroom equipment.
Students are expected to conduct themselves in a proper manner at all times! Bad or inappropriate language is definitely NOT acceptable and will not be tolerated. Cell phones and I-pods are not to be used during the school day. If you have a cell phone, please keep it out of sight and in your backpack, purse, or pocket and turned off. I-pods should not be brought to school at all. Any cell phones or I-pods in view or heard in the classroom will be confiscated and turned in to the student’s assigned administrator. See page 18 of your Student Handbook. Remember that students must follow the HHS Computer Use Rules at all times. See above under “Workstation.” STUDENTS ARE EXPECTED TO DO THEIR OWN WORK. You must write your name in ink on each page of each assignment. Violations of the school honor code will be dealt with according to the policy stated on page 6 of the Student Handbook.

It is the responsibility of each student to contribute to making the classroom environment one that is conducive to maintaining a good learning environment for all.
Revised 8/8/09


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