Accounting II 2014-2015 Course Syllabus

Ms. Kelsey Butler

Office Hours: Monday-Friday 7:10am-7:40am, 3:15pm-3:45pm
Planning Period 8:38am-9:25am
Email: kbutler@savannahr3.com

Student Conduct Mission Statement Part of the educational responsibility of Savannah High School calls
for a disciplined setting to provide a productive learning environment. To achieve this learning environment,
responsibility is to be shared by everyone involved: students, faculty, administration, parents, and members
of the community.
Savannah High School Mission Statement The mission of Savannah High School is to provide quality
education through dedication and cooperation in a safe and secure environment.
Pagers/Cell Phone Policy Students may not send or receive communications to or from wireless devices
while on school property during the school day. Wireless devices include cellular phones, camera phones,
beepers, pagers, text messaging devices, and portable computers such as laptops, notebooks, and PDAs.
Students must further ensure that their wireless devices are turned-off completely and stowed away during
the school year. Failure to turn off wireless devices can disrupt the school environment.
Pop, Snacks, etc. These items are not to be allowed in the classrooms without prior approval of the
administration.
Hall Passes Once granted permission; Ms. Butler will sign a hall pass prior to the student leaving the room.
The pass will include the students name, time, and destination. When the student returns, the pass should
include the name of the teacher visited and the time left.

Course Content (Competencies):

Part 1 (Departmentalized Accounting)
Recording Departmental Purchases and Cash Payments
Recording Departmental Sales and Cash Receipts
Calculating and Recording Departmental Payroll Data
Complete Financial Reporting for a Departmentalized Business

Part 2 (Accounting Adjustments and Valuation)
Analyze a Voucher System
Inventory Planning and Valuation
Accounting for Uncollectible Accounts

Part 3 (General Accounting Adjustments)
Accounting for Plant Assets
Accounting for Notes Payable, Prepaid Expenses, and Accrued Expenses
Accounting for Notes Receivable, Unearned Revenue, and Accrued Revenue
Organizing a Corporation and Paying Dividends


Part 4 (Corporation Accounting)
Acquiring Additional Capital for a Corporation
Financial Analysis and Reporting for a Corporation

Part 5 (Management Accounting)
Budgetary Planning and Control
Management Decisions Using Cost-Volume-Profit Analysis
Management Decisions Using Present-Value Analysis
Financial Statement Analysis
Statement of Cash Flows

Part 6 (Manufacturing Cost Accounting)
Cost Accounting for a Manufacturing Business
Accounting Transactions and Financial Reporting for a Manufacturing Business

Part 7 (Other Accounting Systems)
Organizational Structure of a Partnership
Financial Reporting for a Partnership
Budgeting Accounting for a Not-for-Profit Organization
Financial Reporting for a Not-for-Profit Organization

Course Rationale/Description (National Standards of Business Education): The increased emphasis on
financial literacy has highlighted the need for students to learn how to navigate the financial decisions they
must make and how to make informed decisions related to managing financing and budgeting, saving and
investing, living independently, earning and reporting income, buying goods and services, using credit,
banking, and protecting against risk.
Equal Opportunities: Each student, being limited only by individual differences, will be given the
opportunity to develop and achieve to the maximum extent possible. The classroom will provide equal
educational opportunities for all students. Classes will be designed to meet the varying needs of all
students, and will not discriminate against any individual for reasons of race, creed, color, sex, national
origin, economic status, or disability.
Academic Dishonesty (Plagiarism/Cheating): Cheating on tests, assignments, projects, or similar
activities; plagiarism claiming credit for another persons work; fabrication of facts, sources or other
supporting material unauthorized collaboration; facilitating academic dishonesty; and other misconduct
related to academics.
1
st
offense students involved given a zero for the assignment test, or, or project; parents/guardians
contacted by teacher; administration documents offense.
Repeated offenses may result in student failing the course.

Course Materials: 3 ring binder recommended

Attendance An absence is either considered either excused or unexcused. Examples of excused absences
include personal illness (hospitalization, emergency in the family, religious reasons, doctor or dentist
appointment, drivers test, court appearance, college visit permission must be granted in advance. Feel
free to contact the administrator if you have any questions about whether an absence is excused. Students
are responsible for missed assignments/homework due before or on the day they return to class. A student
absent from school for an excused reason will be given one day for each day missed to make up missed
work.

Assignments/Quizzes/Exams: NO LATE WORK ACCEPTED.

Classroom rules/policies:
1. Class will begin promptly when the bell rings
2. Be courteous to your peers and do not interrupt the class by arriving late
3. Academic dishonesty form must be signed and returned at the beginning of the semester
4. Come prepared for each class with the proper materials
5. Display good listening skills and be respectful of others during classroom discussions

Grading Scale: A student's semester grade will be determined by dividing the total points earned by the
total points possible
A 96-100 C 73-76
A- 90-95 C- 70-72
B+ 87-89 D+ 67-69
B 83-86 D 63-66
B- 80-82 D- 60-62
C+ 77-79 F 59 and below