Ms Murphy Room 315

Accounting
2014-2015
Course Outline and Behavior Expectations
Objective
Students w be expected to eave ths cass wth an understandng of the
accountng cyce for a propretorshp and a corporaton. Students w evauate and
anayze the varous parts of accountng ncudng recordng transactons, postng to
the Genera Ledger, anayzng and creatng nanca statements, preparng payro,
dstrbutng dvdends, creatng cosng entres. In addton, student w deveop
crtca thnkng sks and evauatve and anaytca wrtng sks.
Course Description
Durng ths year we w cover the foowng 2 unts of study:
Unit 1 Accounting !or a "ervice Business Organi#ed as a
$roprietorship -A study of the accountng cyce for a propretorshp wth
ony a cash nvestment by the owner.
Chapter 1- "tarting a $roprietorship Changes that A%ect the
Accounting E&uation
Chapter 2- Anal'#ing (ransactions into De)it and Credit $arts
Chapter *- +ecording (ransactions in a ,eneral -ournal
Chapter 4- $osting !ro. a ,eneral -ournal to a ,eneral /edger
Chapter 5- Cash Control "'ste.s
Chapter 0- 1or2 "heet !or a "ervice Business
Chapter 3- 4inancial "tate.ents !or a $roprietorship
Chapter 5- +ecording Ad6usting and Closing Entries !or a
"ervice Business
Unit 2 Accounting !or a 7erchandising Business Organi#ed as a
Corporation - A study of the accountng cyce for a merchandsng busness
organzed as a corporaton
Chapter 8- -ournali#ing $urchases and Cash $urchases
Chapter 10- -ournali#ing "ales and Cash +eceipts Using "pecial
-ournals
Chapter 11- $osting to ,eneral and "u)sidiar' /edgers
Chapter 12- $reparing $a'roll +ecords
Chapter 1*- $a'roll Accounting9 (axes9 and +eports
Chapter 14- Distri)uting Dividends and $reparing a 1or2 "heet
!or a 7erchandising
Business
Chapter 15- 4inancial "tate.ents !or a Corporation
Chapter 10- +ecording Ad6usting and Closing Entries !or a
Corporation
(ext)oo2
The textbook that we w be usng s 21 Century Accounting 9e. Textbooks and
workbooks w be assgned to students for the year. In addton to ths textbook,
suppements w be used to renforce concepts. You must have your books every
day n cass.
+e&uired "upplies
Your assgned text books and a penc are requred every day. Students are expected
to have a .echanical pencil or a :2 pencil n cass at a tmes. AB"O/U(E/;
<O $E<"=
>o.e?or2 @ Class 1or2
We w revew an Accountng concept or practce n cass and compete a probem
together. Then practce probems w be assgned. Any work that s not competed
n cass w be assgned for homework and s due the foowng schoo day. Parta
credt w not be gven for ate homework because the answers to the homework
w be revewed n cass. It s mportant to compete your homework to ensure that
you understand the concepts n cass. If you do not understand a concept, you need
to et me know as soon as possbe. Accountng concepts bud upon each other and
you w become ost.
Occasonay, work s assgned that w be turned n for a grade. Pror notce of ths
type of work w be gven when the work s assgned. Parta credt w be gven to
these types of assgnments when turned n after the due date. Casswork and
homework w be 30% of your grade.
Tests are gven at the end of each chapter. These tests w be 50% of your grade.
The tests consst of mutpe choce, true/fase, and matchng questons. There w
aso be a practca porton of the exam.
Ouartery assessments w be gven at the end of each quarter and w be 20% of
your grade.
A)sence $olic'
If you are absent, you are st responsbe for the work that you mss. Any work that
was due durng your absence must be turned n on the day you return. A make up
work s due n the same tme frame and s sub|ect to the same gudenes as other
homework and cass work. If you mss a test, t s your responsbty to schedue a
makeup date wth me durng your unch or after schoo (on a case by case bass).
Behavioral Expectations
1A Come to cass prepared every day. You need a mechanca penc, your textbook
and your workbook every day.
2A <o electronic devices= I do not want to see t. Do not charge t usng the ab
computers.
Frst ohense - I w warn you to put t away.
Second ohense - I w wrte a referra to the omce and request your
phone. If you do not gve t to me, I w ca securty.
*A <O C>EA(B<,= Cheatng ncudes copyng another students work, copyng
another students test, usng a cheat sheet on a test or usng an eectronc
devce durng an exam. Ths w NOT be toerated n my cassroom.
Frst ohense - Matera w be conscated and a nvoved w get a zero.
Parents/guardans w be noted.
Second ohense - Matera w be conscated and an omce referra w be
wrtten. A nvoved w receve a zero and parents/guardans w be
noted.
4A No hoodes or hats.
5A No food or drnk s permtted n the cassroom.
0A Take everythng that you entered the room wth you.
3A Whe I am takng, no one ese shoud be takng.
5A You shoud be n your seat when the be rngs and shoud reman n your seat
unt the be rngs. If you arrve ate to cass, you w be marked absent on
PowerSchoo. If a teacher hods you ate n your prevous cass, make sure to get
a pass from that teacher. After three tmes of ateness to cass wthn the same
markng perod, I w ca home. After sx tmes of ateness to cass wthn the
same markng perod, I w wrte an omce referra.
Contact .e
Teephone: 010-254-5050
Ema: smurphy@wpsd.k12.pa.us
Web page: httpsCCsu#anne.urph'A?ee)l'Aco.C