Syllabus+ACCT+1+and+2

Cambridge-South Dorchester High School Course Syllabus: Accounting I and II Course Description:  __** This course will emphasize basic accounting principles relating to both manual and computerized financial systems.   A skill-level course valuable to all students pursuing business, marketing, and management programs. This course provides planned learning experiences and activities to develop abilities necessary for keeping, summarizing, and analyzing financial records. In addition to stressing fundamental concepts and terminology of accounting, instruction will provide initial understanding of the preparation of financial statements.  A skill-level course that builds upon the foundation established in Accounting I. This course helps students develop a deeper knowledge of the principles of accounting with more emphasis being placed on financial statements and accounting records as they apply to partnerships and corporations.  Course Requirements/Core Learning Goals: __** A. Prepare financial statements including journal entries, balance sheet, income statement etc. B. Journalize business transactions in the proper journals required. C. Analyze payroll deductions and withholdings. Prepare employee earning records. D. Compare the differences between proprietorship, partnership, and corporations in preparing proper financial statements. E. Cash Management/Control F. Automated Accounting Systems Text/Resources: __** Century 21- Accounting- Multicolumn Journal (Ross, Gilbertson, Lehman & Hanson, Anniversary Edition)  Required Materials: __** Text book, workbook, 3-ring binder, and pencil, jump drive/flash drive, five digit id number ; BOE
 * **Teacher’s Name: ** Mr. J. Stover || **Room Number **<span style="mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">: E-142  ||
 * **<span style="mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Planning Period: **<span style="mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> Period 2 8:45A – 9:35A || **<span style="mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Phone Number **<span style="mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">: 410-228-9224 ext. 244  ||
 * **<span style="mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">E-mail Address: **<span style="mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> stoverj@dcpsmd.org  || **<span style="mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Length of Class Period: **<span style="mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> 50 minutes- Full Year  ||
 * __<span style="mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">
 * //__ Accounting 1 __//**
 * //__ Accounting 2 __//**
 * __<span style="mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">
 * __<span style="font-family: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msohansithemefont: minor-latin;">
 * __<span style="font-family: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msohansithemefont: minor-latin;">

<span style="font-family: Calibri; text-decoration: none; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msohansithemefont: minor-latin;"> <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> Based on two performance categories:
 * __<span style="font-family: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msohansithemefont: minor-latin;">Units of Study: __**
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> A.  **** ACCOUNTING EQUATION **
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> B.  **** T ACCOUNT **
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> C.  **** DEBITS AND CREDITS **
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> D.  **** ANALYZING TRANSACTIONS **
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> E.  **** FINANCIAL STATEMENTS **
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> F.  **** ACCOUNTING CYCLE **
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> G.  **** ADJUSTING ENTRIES **
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> H.  **** CLOSING ENTRIES **
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> I.  **** SPECIAL JOURNALS **
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> J.  **** BANK RECONCILIATION **
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> K.  **** SALES **
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> L.  **** INTEREST COMPUTATION **
 * <span style="msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin;"> M.  **** INVENTORY COSTING METHODS **
 * __<span style="font-family: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msohansithemefont: minor-latin;">Grading Policy: __**

<span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msofareastfontfamily: Calibri; msofareastthemefont: minor-latin; msohansithemefont: minor-latin; msobidifontsize: 11.0pt;"> i.  <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> Midcourse exam/benchmark <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msofareastfontfamily: Calibri; msofareastthemefont: minor-latin; msohansithemefont: minor-latin; msobidifontsize: 11.0pt;"> ii. <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> Final exam / benchmark <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Calibri; mso-bidi-theme-font: minor-latin; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; msobidifontfamily: Calibri; msobidithemefont: minor-latin; msolist: Ignore; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msofareastfontfamily: Calibri; msofareastthemefont: minor-latin; msohansithemefont: minor-latin; msobidifontsize: 11.0pt;"> iii. <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> 2 additional assessments per course (minimum) <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> These two categories will be weighted as follows: <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">  Assessment  60% <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> Other criteria 40% <span style="font-size: 12pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> To determine the final grade <span style="font-family: Calibri; text-decoration: none; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msohansithemefont: minor-latin;">
 * 1) <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">  Assessments (tests, quizzes, benchmarks, labs)
 * 2) <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">  Required:
 * 1) <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">  Other Criteria (see pervious list under #2 above)
 * 2) <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">  Class work is a required criterion
 * 3) <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">  8 grades per marking period/quarter (minimum)
 * 4) <span style="font-size: 12pt; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">
 * __<span style="font-family: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msohansithemefont: minor-latin;">Guidelines for Success in the Course: __**
 * __<span style="color: black; font-family: 'Calibri','sans-serif'; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Class Participation __**<span style="color: black; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"> : Active student participation is expected during class and will be used to give students a break if their grade is border-line. Please ask questions during class and I will try to address it. If the question requires a long explanation, we may have to wait until after class to talk about it. I will research questions that I don’t know the answer to and address the question during the next class meeting. Please let me know of topics that interest you that are not being covered. Please feel free to help other students while we work on examples in the computer lab.


 * __<span style="font-family: 'Calibri','sans-serif'; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Restroom Policy: __** Please do not ask to use the restroom or ask to leave during the first and last 15 minutes of the 50 minute period. Only one student will be allowed out of the classroom at a time. Emergencies will be considered.


 * __<span style="font-family: 'Calibri','sans-serif'; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Late Policy: __** No student is to be late. If you are tardy for class unexcused, for any reason, you have lost your right to the two week grace period. Your work is due at the end of the week or will not be accepted.


 * __<span style="font-family: 'Calibri','sans-serif'; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Attendance __**__:__ Attendance is mandatory. If you miss a class, it is your responsibility to get the assigned work and notes from your yahoo email account. All make up work are to be completed within 2 weeks upon return to school for full credit.

1. Students are to enter the classroom ready and a mind set of an employee ready to work and get the various daily task done. **__<span style="color: black; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: minor-latin;">Exiting the Classroom __**<span style="color: black; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: minor-latin;">
 * __<span style="font-family: 'Calibri','sans-serif'; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">Make-Up Work Policy: __** This class is set-up using a virtual style of learning. All work for each session will be located on [|www.csdcsd.wikispaces.com] provided by Mr. Stover. You will are responsible for accessing the wiki space for work regardless if in school or out of school. The policy is: “Every student will have a 2 week grace period for any and all daily session assignments located in the Yahoo account Inbox” <span style="mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;">
 * __<span style="color: black; font-family: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: minor-latin; msobidifontfamily: Arial; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msofareastfontfamily: 'Times New Roman'; msohansithemefont: minor-latin;">Entering the Classroom: __**<span style="color: black; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: minor-latin;">
 * 1) <span style="font-family: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: minor-latin; msobidifontfamily: Arial; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msofareastfontfamily: 'Times New Roman'; msohansithemefont: minor-latin;">Students are not allowed to stand in the doorway of E-142 at any time for safety reasons.
 * 2) <span style="font-family: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: minor-latin; msobidifontfamily: Arial; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msofareastfontfamily: 'Times New Roman'; msohansithemefont: minor-latin;">Please do not run and make loud noises when coming into the classroom.
 * 3) <span style="font-family: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: minor-latin; msobidifontfamily: Arial; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msofareastfontfamily: 'Times New Roman'; msohansithemefont: minor-latin;">You are considered late if you are not in the classroom at the sound of the bell.
 * <span style="font-family: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: minor-latin; msobidifontfamily: Arial; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msofareastfontfamily: 'Times New Roman'; msohansithemefont: minor-latin;">Students are responsible for completing an exit ticket from the supervisor.
 * <span style="font-family: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: minor-latin; msobidifontfamily: Arial; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msofareastfontfamily: 'Times New Roman'; msohansithemefont: minor-latin;">Students are not allowed to stand up or start walking to the door before the bell rings.
 * <span style="font-family: Calibri; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-bidi-font-family: Arial; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'; mso-hansi-theme-font: minor-latin; msobidifontfamily: Arial; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msofareastfontfamily: 'Times New Roman'; msohansithemefont: minor-latin;">Any time you need help or do not understand a concept that has be covered, please do not hesitate and ask me for help. · You can send me an email for assistance or you can personally ask for help, whichever method is comfortable for you will work out for me. Remember to utilize all technology resources

There is "No such thing as dumb question" (Unkown), is my help wanted philosophy. || <span style="font-family: Calibri; text-decoration: none; mso-ascii-font-family: Calibri; mso-hansi-font-family: Calibri; mso-ascii-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; msoasciifontfamily: Calibri; msohansifontfamily: Calibri; msoasciithemefont: minor-latin; msohansithemefont: minor-latin;">