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    2018-19

     

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    ACCOUNTING
     
    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.
     
     

    ASSIGNMENTS 2018-19
     
    Link to online Accounting Program - Aplia
    Link to online book support - Century 21 Accounting
    Link to online book support - Century 21 Accounting for Students
     
     

       
     

    PowerPoint Shows for Chapters 1-12

    Chapter 1 - Starting a Proprietorship:  Changes that Affect the Accounting Equation
    Chapter 1 - Terms
    Lesson 1-1 - The Accounting Equation
    Lesson 1-2 - How Business Activities Change the Accounting Equation
    Lesson 1-3- How Transactions Change Owner's Equity in an Accounting Equation

    Chapter 2 - Analyzing Transactions into Debit and Credit Parts
    Lesson 2-1 - Using T Accounts
    Lesson 2-2 - Analyzing How Transactions Affect Accounts
    Lesson 2-3 - Analyzing How Transactions Affect Owner's Equity Accounts

    Chapter 3 - Journalizing Transaction
    Lesson 3-1 - Journals, source Documents, and Recording Entries in a Journal
    Lesson 3-2 - Journalizing Buying Insurance, Buying on Account, and Paying on Account
    Lesson 3-3 - Journalizing Transactions That Affect owner's Equity and Receiving Cash on Account
    Lesson 3-4 - Proving and Ruling a Journal

    Chapter 4 - Posting to a General Ledger
    Lesson 4-1 - Preparing a Chart of Accounts
    Lesson 4-2- Posting Separate Amounts from a Journal to a General Ledger
    Lesson 4-3- Posting Column Totals from a Journal to a General Ledger
    Lesson 4-4 - Completed Accounting Forms and Making Correcting Entries
    PowerPoint Shows for Chapters 5-8
    Chapter 5 - Cash Control Systems
    Lesson 5-1 - Checking Accounts
    Lesson 5-2- Bank Reconcilliation
    Lesson 5-3- Dishonored Checks and Electronic Banking
    Lesson 5-4 - Petty Cash

    Chapter 6 - Worksheet for a Service Business
    Lesson 6-1 - Creating a Work Sheet
    Lesson 6-2 - Planning Adjusting Entries on a Work Sheet
    Lesson 6-3 - Extending Financial Statement Information on a Work Sheet
    Lesson 6-4- Finding and Correcting Errors on the Work Sheet

    Chapter 7 - Financial Statements for a Proprietorship
    Lesson 7-1 - Preparing an Income Statement
    Lesson 7-2 - Balance Sheet Information on a Worksheet

    Chapter 8 - Recording Adjusting and Closing Entries for a Service Business
    Lesson 8-1 - Recording Adjusting Entries
    Lesson 8-2- Recording Closing Entries
    Lesson 8-3 - Preparing a Post-Closing Trial Balance

    Chapter 9 - Journalizing Purchases and Cash Payments 
    Lesson 9-1 - Journalizing Purchases Using a Purchases Journal
    Lesson 9-2 - Journalizing Cash Payments Using a Cash Payments Journal
    Lesson 9-3 - Performing Additional Cash Payments Journal Operations
    Lesson 9-4 - Journalizing Other Transactions Using a General Journal 

    Chapter 10 - Journalizing Sales and Cash Receipts using Special Journals
    Lesson 10-1 - Journalizing Sales on Account Using a Sales Journal
    Lesson 10-2 - Journalizing Cash Receipts Using a Cash Receipts Journal
    Lesson 10-3 - Recording Transactions Using a General Journal

    Chapter 11 - Posting to General and Subsidiary Ledgers 
    Lesson 11-1 - Posting to an Accounts Payable Ledger 
    Lesson 11-2 - Posting to an Accounts Receivable Ledger
    Lesson 11-3 - Posting from Journals to a General Ledger
    Lesson 11-4 - Posting Special Journal Totals to a General Ledger
    Lesson 11-5 - Correcting Errors in Subsidiary Ledger Accounts 

     Chapter 12 - Preparing Payroll Records
    Lesson 12-1 - Preparing Payroll Time Cards
    Lesson 12-2 - Determining Payroll Tax Withholding
    Lesson 12-3 - Preparing a Payroll Register
    Lesson 12-4 - Preparing an Employee Earnings Record 

     
     
     
     
     
     
     
     
Last Modified on January 21, 2019