• COURSE TITLE:      Accounting

     

    PREREQUISITE:      None

     

    DESCRIPTION:  The first year of accounting provides students a thorough background in the basic accounting procedures used to operate a business.  The accounting procedures presented will also serve as a sound background for employment in office jobs and preparation for business and accounting courses in college.

                                       

    MAIN TOPICS:

     

    • Understand the accounting cycle for a service business
    • Understand the accounting cycle for a merchandising business
    • Implement payroll and banking procedures
    • Implement accounting for special procedures
    • Understand business ethics
    • Develop career exploration and employability skills

     

    Examine all aspects of industry:

    Planning

    Management

    Finance

    Technical and production skills

    Underlying principles of technology

    Labor issues

    Community issues

    Health, safety, and environmental issues

     

    CREDIT INFO: This course provides one elective credit required for the Standard or

    Advanced Studies Diploma.
     
     
    State of Virginia Course Competencies
     
     

    1st Quarter - September 1 through October 30
     
    1st Quarter Assignment and Test Calendars

    CHAPTER 1 - Starting a Proprietorship: Changes That Affect the Accounting Equation

    Chapter 1-1 The Accounting Equation Pages 4-9

    Chapter 1-2 How Business Activities Change the Accounting Equation Pages 10-13
    Chapter 1-3 How Transactions Change Owner's Equity in an Accounting Equation Pages 14-1
    Chapter 1 Starting a Proprietorship: Changes That Affect the Accounting Equation

    Chapter 1 - Review and Test

     

    Chapter 2 - Analyzing Transactions into Debit and Credit Parts

    Chapter 2-1 - Using T Accounts

    Chapter 2-1 Vocabulary Terms and Audit Your Understanding Quiz

    Chapter 2 - Analyzing Transactions into Debit and Credit Parts

    Chapter 2-2 Analyzing How Transactions Affect Accounts

    Chapter 2-2 ASSIGNMENTS File

    Chapter 2-2 Analyzing How Transactions Affect Accounts File

    Chapter 2-2 Vocabulary Term and Audit Your Understanding Quiz

    Chapter 2 - Analyzing Transactions into Debit and Credit Parts

    Chapter 2-3 Analyzing How Transactions Affect Owner's Equity Accounts

    Chapter 2-3 Audit Your Understanding Quiz

    Chapter 2 - Analyzing Transactions into Debit and Credit Parts

    Chapter 2 Review and Test

     

    Chapter 3 - Journalizing Transactions

    Chapter 3-1 Journals, Source Documents, and Recording Entries in a Journal Pages 54-62

    Chapter 3-1 PowerPoint Lesson - Journals, Source Documents, and Recording Entries in a Journal File

    Chapter 3-1 Vocabulary Terms Quiz

    Chapter 3 - Journalizing Transactions

    Chapter 3-2 Journalizing Buying Insurance, Buying on Account, and Paying on Account Pages 63-66

    Chapter 3 - Journalizing Transactions

    Chapter 3-3 Journalizing Transactions that Affect Owner's Equity and Receiving Cash on Account Pages 67-72

    Chapter 3 - Journalizing Transactions

    Chapter 3-4 Proving and Ruling a Journal Pages 73-79

    Chapter 3-4 PowerPoint Lesson Proving and Ruling a Journal File

    Chapter 3 - Journalizing Transactions

    Chapter 3 Review and Test