# DEPARTMENT: LYNDHURST HIGH SCHOOL BUSINESS & TECHNOLOGY Page 1 of 8 COURSE: ACCOUNTING I

Size: px
Start display at page:

## Transcription

1 DEPARTMENT: LYNDHURST HIGH SCHOOL BUSINESS & TECHNOLOGY Page 1 of 8 Weeks 1, 2 B1-12; A1-3, B1-6, C1-3; A1-5, B1-5; A1-5, B1-3, C1-2, D1-5, E1-3, F1-5 What is Why do we need What is the Equation How do Business Activities change the How do we analyze the T account? Students will understand the importance of the accounting language. reports required by the GAAP Introduce Concept How transaction change Owners Equity in an equation Distinguish between debit and credit parts in analyzing transactions Students will understand the main types of language Learn Vocabulary Ask students to analyze transactions by answering: What accounts are effected and are they in creased The relationship of the T account to the accounting equation will be shown Understanding a Proprietorship 1 will deal solely with Sole Proprietorships Application problems 1-3 p. 20 Mastery Problem 1-4 P.21 Challenge Problem 1-5, page 22 Study guide Part2 Identifying accounting terms. Working Papers Chapters 1through 16 Century 21 Determining how revenue expense, and withdraw transactions change an On Your Own in Textbook Account titles pt2 page 18 Century 21 Textbook Unit Terminology:, Credit, Debit, T Account, Sole Proprietorship, liability, owner equity, asset,capital, transaction, revenue, sale on account, withdraws

2 DEPARTMENT: LYNDHURST HIGH SCHOOL BUSINESS & TECHNOLOGY Page 2 of 8 Weeks 3, 4 B1-12; A1-3, B1-6, C1-3; A1-5, B1-5; A1-5, B1-3, C1-2, D1-5, E1-3, F1-5 How can a transaction affect only one side of the? How is each account classified? How is each classification changed? What are accounts receivable, and how do they change the? Analyzing transactions Students will determine the increase or decrease for each account Learn how to classify accounts as assets, liabilities, and owner s equity and demonstrate their relationship in the Determine the normal balance and increase and decrease sides for accounts Give students the showing the changes caused by a transaction, ask a student to verify the equation is still in balance Analyzing transactions into debit and credit parts Analyzing transactions into debit and credit parts Identifying changes in accounts Part3 page 19 Have students write for 5 minutes what they learned They learned about how transactions affect the On your own p.31 textbook p. 22 Auditing understanding p.44 of textbook Work together pg. 31 of Determining Normal balance increase and decrease sides for accounts T accounts determining the normal balance, increase and decrease sides for accounts Workbook p.24 T Accounts Debit and Credit parts Century 21 Textbook

3 DEPARTMENT: LYNDHURST HIGH SCHOOL BUSINESS & TECHNOLOGY Page 3 of 8 Weeks 5, 6 B1-12; A1-3, B1-6, C1-3; A1-5, B1-5; A1-5, B1-3, C1-2, D1-5, E1-3, F1-5 What is Journalizing? What are source documents? What is a 5 column multi-column journal? What is double-entry accounting? How do you journalize for buying on account and paying on account? Journals and Journalizing Checks, sales invoices, Receipts and other documents How transactions are recorded in a journal The recording of debit and credit parts. Source documents, prove the transaction occurred Journalizing buying insurance, buying on account, and paying on account Define accounting terms Related to journalizing Transactions Record transactions to set up business in a 5 column journal Analyzing source Documents. The 4 steps Used to record an entry into a journal Using a 5 column journal Journalizing transactions That affect owners equity Receiving cash on account Application problems page 46, 47, Challenge problem page 38 Students will answer questions and audit your understanding section of textbook Part 3 p.35 Analyzing a 5 column journal. Recording transactions in a 5 column Journal On your own and working together Identifying accounts terms page 33 of Identifying account concepts and practices p.34 On your own 3-2 Application problem 3-2 Ongoing assessment p. 65 Workbook pages 37 to 41 Century 21 Textbook

4 DEPARTMENT: LYNDHURST HIGH SCHOOL BUSINESS & TECHNOLOGY Page 4 of 8 Weeks 7, 8 B1-12; A1-3, B1-6, C1-3; A1-5, B1-5; A1-5, B1-3, C1-2, D1-5, E1-3, F1-5 How do you prove and rule a journal? How do you post from Journal to general ledger? Verifying that the total Debits and credits are equal. Proving the journal Define accounting terms related to posting from journal to general ledger Identify accounting concepts and practices Relating to posting from journal to ledger Learning how to analyzing Mastery problems pages a transaction into debit and 41 to 46 in credit parts, Then an entry Journaling transactions can be recorded into a into a 5 column journal journal Prepare a chart of accounts for a service business organized as a proprietorship. Preparing a chart of accounts On your own General ledger pp Using source documents Text book p. 85 Workbook pages 47 through 52 Part3 page 55 of work book 4-1 Work together p , 4-3, Work together Pages 57 to 61 in Application problem p.111 Of text and pages of work book Century 21 Textbook Learning journalizing to general ledger Mastery problem pp ,75 Challenge problem pp. 76, 77, 78 Using source documents pp Unit Terminology: Ledger, General ledger, Account number, Journal, journalizing, Source Document, Double Entry,

5 DEPARTMENT: LYNDHURST HIGH SCHOOL BUSINESS & TECHNOLOGY Page 5 of 8 Weeks 9, 10 B1-12; A1-3, B1-6, C1-3; A1-5, B1-5; A1-5, B1-3, C1-2, D1-5, E1-3, F1-5 How do Businesses Use cash and checking accounts? How do you journalize a dishonored check? How do you create A worksheet? Identify accounting concepts and practices related to using a checking account. Define terms related To using petty cash and checking. Entry must be recorded in a journal before it is posted to an account. Reconcile a Bank statement. Prepare business papers Related to using a checking account Understanding Petty cash Establishing and replenishing a petty cash fund 5-1 How Business use cash. Types of Endorsements preparing checks and check stubs Endorsing and writing Checks p.123 text p Workbook Application problems 5-1, 5-2, 5-3, 5-4 Study Guide 5 Identifying Terms. P.89 Analyzing transactions in a cash control system. P. 90 Concepts and practices P. 90 Reconciling a bank statement pp. 95 through 100 Reinforcement activities Pages 11 through 116 Century 21 Textbook What is a trial balance and how is It recorded? How do you correct an error? How do you record Prepaid insurance adjustment? How do you prove and adjust columns of a worksheet Preparing an 8 column worksheet. Preparing a Trial balance Recording the trial balance on a worksheet Finding and correcting errors in accounting records Preparation of a worksheet using the summary overlay Identify accounting concepts& practices related To a service business organized as a proprietorship. Preparing and ruling a trial balance Planning adjusting entries on a worksheet Extending financial Statement information on a Worksheet Mastery problem 5-5 Prepare a worksheet for a service business organized as a proprietorship Have students do worksheet problem 6-1 and work together 6-2 Finding and correcting errors. P 170 text Application problems Test 172 This worksheet will be used to prepare an income statement Page of terms Part3 analyzing the preparation of a trial balance Work together pp. 155, 161, 166 use worksheets Workbook 121 through 127 Work together general ledgers Pages General Ledger 134 to 138 Mastery problem p. 173 text Study guide page 141 of Unit Terminology: Balance Sheet, income statement, adjustments, trial balance, fiscal period, debit card, electronic funds transfer, dishonored check, Endorsement, reconciliation

6 DEPARTMENT: LYNDHURST HIGH SCHOOL BUSINESS & TECHNOLOGY Page 6 of 8 Weeks 11, 12 B1-12; A1-3, B1-6, C1-3; A1-5, B1-5; A1-5, B1-3, C1-2, D1-5, E1-3, F1-5 What are Financial Statements for a Proprietorship? What is a Balance Sheet? Reporting financial information, preparing an income statement, and calculating component percentages Identify the practices How is owner s equity related to the preparation reported on a balance of a balance sheet for a sheet service business organized as a proprietorship. Understand the 4 sections of a balance sheet Preparing an income statement with two sources of revenue and a net loss The nine steps for preparing the assets and liabilities section of a balance sheet Formatting the Balance Sheet Transferring amounts from the trial balance columns, Calculating capital Prepare an income statement for a service business organized as a proprietorship and analyze an income statement using component percentages. Use textbook and review several times, then explain the 10 steps for preparing owner s equity section of a balance sheet Review preparing financial statements with a net loss Analyzing an income statement pages 142 and 143. Preparing an income statement p. 186 test and page 145 Preparing a balance sheet Use worksheet p Do textbook problem p. 92 and 194 Mastery Problem p. 195 text page 151, 152 Century 21 Textbook Unit Terminology: Stakeholders, component percentage, adjusting entries, permanent accounts, temporary accounts

8 DEPARTMENT: LYNDHURST HIGH SCHOOL BUSINESS & TECHNOLOGY Page 8 of 8 Weeks 15, 16 B1-12; A1-3, B1-6, C1-3; A1-5, B1-5; A1-5, B1-3, C1-2, D1-5, E1-3, F1-5 How do you record purchases of merchandise What kinds of transactions are recorded in purchases journal? What are special amount columns in a journal used for? What is the advantage of having special amount columns in a journal Explain that the purchases journal is a special journal used only For purchases of merchandise on account Understanding cash purchases and trade discounts Totaling, proving, and ruling a cash payments journal page to carry totals forward. Journalizing transactions Understand how to total and rule the purchases in a journal. A cash payment of an expense results in an increase n the expense and a decrease in cash, Expense debited, cash is credited. Understand how to record each step in the journal I Journalizing cash payments and cash discounts using a cash payments journals Application problem 9-1 journalizing purchases using a purchase journal Calculating trade discounts p 244 Using source documents Pages 212 through 220 In work book Cases for critical thinking P. 262 Work together and on your own Textbook page 258 P Century 21 Textbook Preparing a petty cash report P.261 worksheets P.202. journalizing other transactions P. 262 Text Mastery problem P. 205, 206, 207 of Challenge problem P. 208, 209, 210, 211 Do case 1 and Case 2

### Accounting I Instructional Unit Accounting I Unit Content Objective Performance Indicator Performance Task State Standards Code:

Instructional Unit Adjusting & Closing Entries for a Service Business -Accounting concepts and able to complete -Identify accounting concepts -assigned exercises 3.7.10B, practices related to adjusting

### Palmyra Area School District 1125 Park Drive Palmyra, 17078

Palmyra Area School District 1125 Park Drive Palmyra, 17078 Planned Instruction for: Grade Levels: 10, 11, 12 Authors: PALMYRA AREA SCHOOL DISTRICT Overview Course Description gives the student an overall

### Accounting I (Master)

St. Michael Albertville High School Teacher: Tony Mallinger Accounting I (Master) September 2014 Content Skills Learning Targets Assessment Resources & Technology CEQ: WHAT IS ACCOUNTING? HOW DO YOU PERFORM

### WAYNESBORO AREA SCHOOL DISTRICT CURRICULUM ACCOUNTING I

COURSE NAME: Accounting I UNIT: Service Business Organized as a Proprietorship NO. OF DAYS: 70 KEY LEARNING(S): Analyzing, journalizing, and posting transactions; preparing financial reports; analyzing

### ACCOUNTING BUSINESS EDUCATION DEPARTMENT TITUSVILLE HIGH SCHOOL (1 Year 1 Credit) MONTH PA STANDARDS CONTENT SKILLS ASSESSMENT

September ACCOUNTING BUSINESS EDUCATION DEPARTMENT TITUSVILLE HIGH SCHOOL (1 Year 1 Credit) Texts: Southwestern-Cengage Learning Century 21 Accounting, Multicolumn Journal, copyright 2014. Cengage Learning

### Subject: Accounting Calendar: Timeframe: 9 Weeks

Subject: Accounting Calendar: Timeframe: 9 Weeks Level/Grade: Secondary 10-12 : Starting a Proprietorship Define accounting terms related to starting a service business organized as a proprietorship (obj1)

### East Penn School District Secondary Curriculum

East Penn School District Secondary Curriculum A Planned Course Statement for I Course # 606 Grade(s) 9-12 Department: Computer and Business Applications Length of Period (mins.) 41 Total Clock Hours:

### Office of Curriculum, Instruction, and Technology. Accounting I. Grade 9, 10, 11, or 12. Prerequisites: None. Credit Value: 5 ABSTRACT

Office of Curriculum, Instruction, and Technology Accounting I Prerequisites: None Credit Value: 5 ABSTRACT The Accounting I course provides an introduction to the accounting processes and procedures of

### ACCOUNTING. Year Prerequisite: None (Personal Financial Management Recommended)

ACCOUNTING BS000001 (1 st Semester) BS000002 (2 nd Semester) ACCOUNTING Grades 10, 11, 12 Year Prerequisite: None (Personal Financial Management Recommended) 1 Unit All This is a one-year course that will

### Content/Essential Vocabulary Computerized Accounting Terminology. Assessments/Activities Resources Essential Questions. ds

Teacher: Desha Nelson Year: 2012-2013 Grade Level or Course: Accounting (*EOC) Accounting Curriculum Map Big Ideas: How do accountants keep track of books for businesses? Month Aug Content/Essential Computerized

### Contents ADJUSTING THE ACCOUNTS. Analyze Accounts and Prepare Adjusting Entries 43. Learning Goal 4: Explain the Meaning of Accounting Period 7

Contents Review The Essential Accounts for a Corporation 1 The Accounts For a Corporation 1 Equity Accounts 1 Corporate Financial Statements: Quick Review 2 SECTION I Goal 1: ADJUSTING THE ACCOUNTS Explain

### Strands & Standards ACCOUNTING 1

Strands & Standards ACCOUNTING 1 COURSE DESCRIPTION Students will develop skills, beginning with an understanding of the basic elements and concepts of double-entry accounting systems related to service

### BUSINESS and FINANCE TECHNOLOGY CURRICULUM. For ACCOUNTING I. (Elective Course)

BUSINESS and FINANCE TECHNOLOGY CURRICULUM For ACCOUNTING I (Elective Course) Supports Academic Learning Objective # 3 - Students and graduates of Ledyard High School will employ problem-solving skills

### UNIT PLAN Accounting 1 Unit 2 (chapters 3-11) Shawano School District

UNIT PLAN Accounting 1 Unit 2 (chapters 3-11) Shawano School District DESIRED RESULTS Standard(s)/Essential Learnings: AF1.a.2.h, AF1.a.3.h, AF1.a.5.h, AF1.b.4.h, AF1.c.4.h, AF1.c.5.h, AF1.d/5.h, AF1.d.7.h,

### POCONO MOUNTAIN SCHOOL DISTRICT CURRICULUM

COURSE: Accounting II GRADE(S): 9-12 UNIT: Journalize and posting transactions for a TIMEFRAME: 90 Days Departmentalized Business /Corporation NATIONAL STANDARDS: NATIONAL BUSINESS EDUCATION ASSOCIATION

### ACHS ACCOUNTING I. Grades 10-12

ACCOUNTING I Grades 10-12 ACCOUNTING DESCRIPTION OF COURSE Accounting allows the student to the necessary business knowledge in how a company handles daily monetary exchanges. Students will be able to

### EMC Publishing s Introductory Accounting

Correlated to Indiana s Academic Standards Business, Marketing, and Information Technology (ACC I - 4524) Indiana s Academic Standards Course Content Standards and ACC I 1 Accounting Cycle ACC I 1.1 Content

### Accounting I Grade 9, 10, 11, or 12 Prerequisites: None Credit Value: 5

Prerequisites: None Credit Value: 5 ABSTRACT The course provides an introduction to the accounting processes and procedures of using worksheets to document all transactions involved in various types of

### COWLEY COLLEGE & Area Vocational Technical School

COWLEY COLLEGE & Area Vocational Technical School COURSE PROCEDURE FOR FUNDAMENTALS OF ACCOUNTING ACC1111 3 Credit Hours Student Level: This course is open to students on the college level in either the

### Accounting I (Level 2) Vocabulary/Content

Unit 1: Introduction to Accounting Accounting I (Level 2) Suggested Duration: about 30 days Standards, Big Ideas, and Essential Questions Competencies and Accounting Core Skills Vocabulary/Content Instructional

### Business. Smyth County Schools Curriculum Map Grade:10-12 Subject:Accounting. Understanding the Accounting Cycle for a Service Business

Grade:10-12 Subject:Accounting 1st Quarter 2nd Quarter Standards Implementing Virginia's CTE Course Requirements 001 Demonstrate Virginia's Workplace Readiness Skills in course activities. 002 Apply Virginia's

### UNIT/ORGANIZING PRINCIPLE: Changing that Affect the Accounting Equation ESSENTIAL QUESTIONS:

PACING: 18 weeks Unit Number: 1 1. What are the changes that affect the accounting equation? 2. Analyzing Transactions into Debit and Credit Parts 3. Journalizing Transactions 4. Posting to General Ledger

### SOUTH SEATTLE COMMUNITY COLLEGE (Technical Education Department) COURSE OUTLINE Marla Lockhart - Date: January 09

1 SOUTH SEATTLE COMMUNITY COLLEGE (Technical Education Department) COURSE OUTLINE Marla Lockhart - Date: January 09 DEPARTMENT: CURRICULUM: COURSE TITLE: Accounting (ACCT) Vocational Accounting Introduction

### Idaho PTE Business Education Course with Essential Learning Outcomes and Learning Indicators

A course designed to emphasize accounting principles as they relate to the basic understanding and skills required in keeping manual and computerized financial records for a business. Emphasis is on providing

### Palmyra Area School District 1125 Park Drive Palmyra, 17078

Palmyra Area School District 1125 Park Drive Palmyra, 17078 Planned Instruction for: Grade Levels: 11, 12 Authors: PALMYRA AREA SCHOOL DISTRICT Overview Grade Levels: 11, 12 Course Description This course

Geneva CUSD 304 Content-Area Curriculum Frameworks Grades 6-12 Business Mission Statement In the Business Department, our mission is to: Provide a variety of subject areas. Introduce students to current

### Syllabus: Accounting

Course Overview: Accounting is the key to opening the door to the business world and that is why it is called the "language of business." Every business in our society is impacted by accounting-based decisions.

### 1/2/2019 5:27 AM Approved (Changed Course) BBK 50 Course Outline as of Fall 2017

1/2/2019 5:27 AM Approved (Changed Course) BBK 50 Course Outline as of Fall 2017 CATALOG INFORMATION Dept and Nbr: BBK 50 Title: COMPUTER BBKG & ACCTG 1 Full Title: Computerized Bookkeeping and Accounting

### Table of Contents. QuickBooks 2018 Chapter 2: Working with Customers 21. QuickBooks 2018 Chapter 1: Introducing QuickBooks Pro 1

Table of Contents Preface UNIT 1: ESSENTIAL SKILLS QuickBooks 2018 Chapter 1: Introducing QuickBooks Pro 1 Presenting QuickBooks Pro 2 Editions of QuickBooks 2 Determining the Edition 2 Types of Tasks

### NESHAMINY SCHOOL DISTRICT LANGHORNE, PENNSYLVANIA. Course Title ACCOUNTING II

NESHAMINY SCHOOL DISTRICT LANGHORNE, PENNSYLVANIA Course Title ACCOUNTING II COURSE OF STUDY: ACCOUNITNG II COURSE LENGTH: Full Year ENDURING UNDERSTANDING: Accounting represents formal record keeping

### GOVERNOR LIVINGSTON HIGH SCHOOL BUSINESS EDUCATION INTRODUCTION TO CONCEPTS AND PRINCIPLES OF ACCOUNTING #0526

BERKELEY HEIGHTS PUBLIC SCHOOLS BERKELEY HEIGHTS, NEW JERSEY GOVERNOR LIVINGSTON HIGH SCHOOL BUSINESS EDUCATION INTRODUCTION TO CONCEPTS AND PRINCIPLES OF ACCOUNTING #0526 Curriculum Guide September, 2002

### COURSE TITLE. Honors Accounting LENGTH. Full Year Grades DEPARTMENT. Business Education Barbara O Donnell, Supervisor SCHOOL

COURSE TITLE Honors Accounting LENGTH Full Year Grades 11-12 DEPARTMENT Business Education Barbara O Donnell, Supervisor SCHOOL Rutherford High School DATE Fall 2016 Honors Accounting Page 1 I. Introduction/Overview/Philosophy

### 19. ACCOUNTANCY (CODE NO. 055)

Visit for Ncert Solutions in Text and Video, CBSE Sample papers, Exam tips, 19. ACCOUNTANCY (CODE NO. 055) Rationale The course in Accountancy is introduced at +2 stage of Senior Secondary education, as

### IAB Level 1 Award in Bookkeeping (RQF) Qualification Specification

IAB Level 1 Award in Bookkeeping (RQF) Qualification Specification Contents 1 Introduction to the qualification... 2 2 Statement of level... 2 3 Aims... 2 4 Target groups... 3 5 Entry requirements... 3

### ACCOUNTING Canadian Eighth Edition Volume 1

ADAPTING YOUR LECTURE NOTES (FOR USERS OF WEYGANDT ET AL., ACCOUNTING PRINCIPLES, 4/C/E) Elizabeth A. Zaleschuk ACCOUNTING Canadian Eighth Edition Volume 1 Charles T. Horngren / Walter T. Harrison / M.

### CHAPTER 2 LEARNING OBJECTIVES 1. DESCRIBE HOW ACCOUNTS, DEBITS, AND CREDITS ARE USED TO RECORD BUSINESS TRANSACTIONS.

CHAPTER 2 LEARNING OBJECTIVES 1. DESCRIBE HOW ACCOUNTS, DEBITS, AND CREDITS ARE USED TO RECORD BUSINESS TRANSACTIONS. 2. INDICATE HOW A JOURNAL IS USED IN THE RECORDING PROCESS. 3. EXPLAIN HOW A LEDGER

### COMPONENTS AND ASSESSMENTS

Spokane Public Schools Accounting Year 1 Course: Accounting Total Framework Hours up to: 180 CIP Code: 520301 Exploratory Preparatory Date Last Modified: Career Cluster: Finance Cluster Pathway: Finance

### Instructor: Mary Oxley Room 226 Business Department Ext 226

Accounting I Course Syllabus 5910-2017-2018 Course Description : Glencoe Accounting, First- Year Course is a comprehensive one-year course designed to bring the real world of accounting into the classroom.

### Unit 11: Journalize Purchases and Cash Payments

Unit 11: Journalize Purchases and Cash Payments Content Area: Business Course(s): Accounting I, Accounting II Time Period: 2 weeks Length: 2 weeks Status: Published Unit Overview Students will be able

### After completing this course, the student should be able to:

1 Department : Office Systems Technology Course Title : Introduction to Accounting Section Name : ACNT 1403 Start Date : 01/11/2011 End Date : 05/06/2011 Modality Credit : 4 Instructor Information Name

### Outline the purpose, content and format of the books of prime entry

Basic Accounting I Mapping of your evidence to outcomes and criteria Title (and reference number) Level 2 Principles of recording and processing financial transactions (K) Learning outcomes learners will:

1 What is Accounting? Accounting is an information system that identifies, records, & summarizes and communicates the economic events of an organization to interested users. Accounting is an information

### JEFFERSON COLLEGE COURSE SYLLABUS BUS107 BOOKKEEPING. 3 Credit Hours. Prepared by Ron Trucks. Revised by Ron Trucks March 2011

JEFFERSON COLLEGE COURSE SYLLABUS BUS107 BOOKKEEPING 3 Credit Hours Prepared by Ron Trucks Revised by Ron Trucks March 2011 CAREER & TECHNICAL EDUCATION BUS107 Bookkeeping I. CATALOGUE DESCRIPTION A. Prerequisite:

### (II) ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY (CODE NO. 254) CLASS-IX

(II) ELEMENTS OF BOOK-KEEPING AND ACCOUNTANCY (CODE NO. 254) CLASS-IX Objective : The main objective of this paper is to enable the students to understand the fundamental principles and to develop skills

### Introduction to Bookkeeping

Introduction to Bookkeeping Course map This document outlines the course structure. Course orientation Lesson 1: Welcome Lesson 2: Getting your diploma Lesson 3: How do I study this course? Unit 1: Welcome

### El Monte Union High School District

El Monte Union High School District COURSE OUTLINE High School DISTRICT Title: Accounting I P This course meets graduation requirements: Department/Cluster Approval Date Transitional* Eng.Cluster Only)

### ACCOUNTING I INFORMATION SHEET Liberty High School Teacher: Mr. LoBosco

ACCOUNTING I INFORMATION SHEET Liberty High School Teacher: Mr. LoBosco Grades: 10-12 Textbook: Century 21 Accounting - First Year Course Course Description: Accounting I is designed to familiarize students

### JEFFERSON COLLEGE COURSE SYLLABUS MGT 107 BOOKKEEPING. 3 Credit Hours. Prepared by: Bob Johnson

JEFFERSON COLLEGE COURSE SYLLABUS MGT 107 BOOKKEEPING 3 Credit Hours Prepared by: Bob Johnson Revised By: Kathy Johnson Date: January 28, 2013 Date: September 13, 2016 Chris DeGeare, M.Ed., Division Chair,

### ACC106 Office Accounting I Administration Outline

ACC106 Office Accounting I Administration Outline Course Information Organization Mercer County Community College Credits 3 Contact Hours 3 Description Basic accounting course designed for non-transfer

### ACCOUNTING (ACNT 1303) CHAPTER 1 The Nature of Accounting

CHAPTER 1 The Nature of Accounting NAME Skills Review 1-1 Skills Review 1-2 Skills Review 1-3 Skills Review 1-4 Skills Review 1-5 Skills Review 1-6 Skills Review 1-7 1-1A 1-2A 1-3A 1-4A 1-5A (Use the example

### Qualification Specification. Level 2 Certificate in Computerised Accounting

Qualification Specification ProQual 2017 Contents Page Introduction 3 Qualification profile 3 Centre requirements 4 Support for candidates 4 Assessment 5 Internal quality assurance 5 Adjustments to assessment

### Unit 4: Journalizing Transactions

Unit 4: Journalizing Transactions Content Area: Business Course(s): Accounting I Time Period: 2 weeks Length: 2 weeks Status: Published Unit Overview Students will be able to journalize transactions on

### Accounting Pathway. Standard Statement: Students will utilize systems and technology that record, analyze, interpret, and communicate financial data.

Career Cluster: Finance Cluster Big Idea: Systems Cluster Enduring Understandings: Money makes the world go around. The effective use of financial systems is important to a business. Cluster Essential

### Congratulations! You have graduated from T-Accounts Now we can get to the REAL stuff

Congratulations! You have graduated from T-Accounts Now we can get to the REAL stuff Because accounting is based on organizing, summarizing, and reporting financial information; there are standard processes.

### Perkins Statewide Articulation Agreement. Documentation item: Secondary Competency Task List Coversheet

Perkins Statewide Articulation Agreement Documentation item: Secondary Task List Coversheet The Secondary School agrees to: A. Implement the approved PDE Program(s) of Study. B. Provide assessment of student

### PROCEDURES AND PAPERFLOW

PROCEDURES AND PAPERFLOW I. Purchasing A. Purchase Orders 3 1. Special Orders 3 2. Stock Order 3 3. Printing 3 4. Monitoring 4 5. Acknowledging 4 II. Inventory Movement 5 A. Inventory Receiving Worksheet

### CHAPTER 10 ACQUISITION AND PAYMENTS

CHAPTER 10 ACQUISITION AND PAYMENTS In Chapter 9, your students set up a merchandising business and entered vendors and inventory items. In Chapter 10, they acquire inventory (make purchases) and make

### SAMPLE. FNSACC301 Process financial transactions and extract interim reports

Participant Workbook FNSACC301 Process financial transactions and extract interim reports 1 st Edition 2017 Part of a suite of support materials for the FNS Financial Services Training Package Acknowledgement

### Financial Controls Checklist

Financial Controls Checklist Board of Health: Board of Health for the Leeds, Grenville & Lanark District Health Unit Period ended: Dec. 31/17 Objective: The objective of the Financial Controls Checklist

### Secondary: Accountancy 224

Accountancy Secondary: Accountancy 224 Code No. 224 Introduction Every organisation functions on the basis of the accounting structure it follows. All organisations require an accountant to collect and

### Correlation of. Century 21 Accounting, General Journal, 9/E, by Claudia Gilbertson/Kenton Ross, 2012, ISBN 10: ; ISBN 13:

Correlation of Century 21 Accounting, General Journal, 9/E, by Claudia Gilbertson/Kenton Ross, 2012, ISBN 10: 1111988625; ISBN 13: 9781111988623 to Indiana s Business, Marketing & Information Technology

### QuickBooks Premier 2018 Level 1

Courseware 1767 QuickBooks Premier 2018 Level 1 Accounting Series Course Description This course introduces basic accounting tasks using the Canadian version of QuickBooks Premier Accountant Edition 2018.

### ACCOUNTING. Contest Basics SAC 2016

ACCOUNTING Contest Basics SAC 2016 P a g e 2 UIL Accounting Basics Agenda 1. Constitution & Contest Rules and NEW Handbook 2. 2017 Condensed Contest Schedule & Solution 3. State-adopted textbooks (high

### REPORT ON CANDIDATES WORK IN THE SECONDARY EDUCATION CERTIFICATE EXAMINATION JANUARY 2012 PRINCIPLES OF ACCOUNTS GENERAL PROFICIENCY EXAMINATION

CARIBBEAN EXAMINATIONS COUNCIL REPORT ON CANDIDATES WORK IN THE SECONDARY EDUCATION CERTIFICATE EXAMINATION JANUARY 2012 PRINCIPLES OF ACCOUNTS GENERAL PROFICIENCY EXAMINATION Copyright 2012 Caribbean

### FINANCIAL SYSTEMS AND CONTROLS ASSESSMENT QUESTIONNAIRE

FINANCIAL SYSTEMS AND CONTROLS ASSESSMENT QUESTIONNAIRE Name of VCO Project Name Project Code Date of Visit Interviewing Officer VCO Representative (Management Committee/Board) Position held in VCO VCO

### Quizzes Tests Graphic Organizers Note taking Problems Cooperative Learning Activities and Projects Rubrics Business Simulations

1 Curriculum Map: Accounting, Childs, 2015-16 UNIT MODULE 1 TIMEFRAME 5 weeks Starting a Proprietorship The Accounting Equation How Business Activities Change the Accounting Equation How do the transactions

### Finance Pathway Test Blueprint

I. Financial Management A. Personal Finance 1. Describe the fundamental principles of money needed to make financial exchanges a. Differentiate between different forms of financial exchange (e.g., cash,

### HONORS FINANCIAL ACCOUNTING

FREEHOLD REGIONAL HIGH SCHOOL DISTRICT OFFICE OF CURRICULUM AND INSTRUCTION BUSINESS ADMINISTRATION SPECIALIZED LEARNING CENTER HONORS FINANCIAL ACCOUNTING COURSE PHILOSOPHY The Financial Accounting course

### Innovations in Business Solutions. Diploma in Accounting and Payroll. Accounting and Payroll I Week 1 to 11

Program Course Duration Diploma in Accounting and Payroll 33 weeks Accounting and Payroll I Week 1 to 11 Introduction to Accounting Fundamentals of Accounting Basic concepts of recording journal entry

### INTRODUCTION TO QUICKBOOKS PRESENTED BY SHARPER TRAINING SOLUTIONS

INTRODUCTION TO QUICKBOOKS PRESENTED BY SHARPER TRAINING SOLUTIONS CEIL HEARN Email: info@stsico.com Material: www.stsico.com/books Newsletter: www.computerkindergarten.com INTRODUCTION WHAT IS QUICKBOOKS?

### Itawamba Community College ACC 2213 Principles of Accounting I

Itawamba Community College ACC 2213 Principles of Accounting I The Business Division provides student learning opportunities in Accounting, Business Communications, Legal Environment of Business, Economics,

### Assignment December Semester 1

Assignment December 2018 Semester 1 Diploma in Accounting (DIA) Course Code Name of the Course Date of Submission DIA 01 Basic Accounting 15 th November 2018 DIA 02 Financial Statement 15 th November 2018

### COPYRIGHTED MATERIAL. FEATURE STORY: Financial Reporting: A Matter of. FEATURE STORY: No Such Thing as a Perfect

D E T A I L E D C O N T E N T S CHAPTER 1 HOSPITALITY ACCOUNTING IN ACTION 1 FEATURE STORY: Financial Reporting: A Matter of Trust 1 What Is Accounting? 2 Who Uses Accounting Data? 4 Brief History of Accounting

### Kingsway Regional School District

Kingsway Regional School District Committed to Excellence Course Name: Financial Accounting Grade Level(s): 10, 11, 12 Department: Business Credits: 2.5 BOE Adoption Date: October 2017 Revision Date(s):

### PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING I ACC 2110

PELLISSIPPI STATE TECHNICAL COMMUNITY COLLEGE MASTER SYLLABUS PRINCIPLES OF ACCOUNTING I ACC 2110 Class Hours: 3.0 Credit Hours: 3.0 Laboratory Hours: 0.0 Date Revised: Spring 03 * Intended for transfer.

### HONORS FINANCIAL ACCOUNTING

FREEHOLD REGIONAL HIGH SCHOOL DISTRICT OFFICE OF CURRICULUM AND INSTRUCTION BUSINESS ADMINISTRATION MAGNET PROGRAM HONORS FINANCIAL ACCOUNTING Grade Level: 10 Credits: 5 BOARD OF EDUCATION ADOPTION DATE:

### Basic Accounting Option

Basic Accounting Option This document provides an overview of the Basic Accounting Option, explains how to set it up, and provides directions for using Accounts Payable, General Ledger, and Check Reconciliation.

### transactions, 298 transfers, 237 vendors, 223 entering bills, 174 payments, 201 addresses, Company Information,

index A accepting credit cards, 358-359 license agreements, 27 access files, 369 firewalls, 23 Access importing, 49 integration, 3, 363-365 accountant reviews, 306-307 files creating journal entries, 316

### SECTION III. ACCOUNTING GUIDELINES AND DOCUMENTS

SECTION III. ACCOUNTING GUIDELINES AND DOCUMENTS A. ACCOUNTING GUIDELINES AND DOCUMENTS APPROVED BY THE MINISTRY OF FINANCE For the purpose of implementing the accounting standards based on IAS, the Ministry

### ACC108 Hospitality Accounting- Administrative Outline

ACC108 Hospitality Accounting- Administrative Outline Course Information Organization Mercer County Community College/Business & Technology Division Credits 3 Contact Hours 3 Catalog Description Introductory

### PPLRPTO24 Recording income and receipts

Overview This unit relates to the role of invoicing and receiving payments and keeping the financial books on a daily basis in line with your organisation's financial systems and procedures. The unit consists

### COWLEY COLLEGE & Area Vocational Technical School

COWLEY COLLEGE & Area Vocational Technical School COURSE PROCEDURE FOR Student Level: This course is open to students on the college level in either the freshman or sophomore year. Catalog Description:

### CONTENTS. Page PRINCIPLES OF ACCOUNTS (O LEVEL) 1 Syllabus Aims 1 Assessment Objectives 2 Scheme of Assessment 3 Syllabus Content 3

CONTENTS Page 7118 PRINCIPLES OF ACCOUNTS (O LEVEL) 1 Syllabus Aims 1 Assessment Objectives 2 Scheme of Assessment 3 Syllabus Content 3 For examination from 2003 PRINCIPLES OF ACCOUNTS GCE Ordinary Level

### 5. When two companies are open what function cannot be performed in the secondary window?

4. What does the toggle function do? a) enables a second company file to be opened b) enables the user to view the version of QuickBooks that the client has c) allows the user to have more than one window

### Problem 10: Purchases. NBEA Achievement Standard: Demonstrate the skills and competencies required to be successful in the accounting profession.

Algorithmic Problems and Simulations 1 st Web- Based Edition Problem 10: Purchases Handy- Dandy Hardware Store NBEA Achievement Standard: Demonstrate the skills and competencies required to be successful

### Accounting 1 Instructor Notes

Accounting 1 Instructor Notes CHAPTER 6 ACCOUNTING FOR MERCHANDISING BUSINESS Accounting for a merchandising business is much more complex than a service business. This is because a service business sells

ACCT 100 - Intro to Acct. Chapter 8 - Accounting for Purchases, A/P, and Cash Payments Prof. Johnson Where we have been: Last time we started our discussion for merchandising entities and focused on the

### COMMERCIAL STUDIES (63)

COMMERCIAL STUDIES (63) Aims: 1. To enable students to develop a perceptive, sensitive and critical response to the role of business in a global, national and local context. 2. To allow students to balance

### BPC31 COMPUTERISED ACCOUNTING Units : I - V

BPC31 COMPUTERISED ACCOUNTING Units : I - V UNIT I Introduction, Features Basic concept of computerized accounting and Inventory system Accounts organization & types of accounts, account statements Purchases

### COMMERCIAL STUDIES (63)

COMMERCIAL STUDIES (63) (Candidates offering Commercial Applications are not eligible to offer Commercial Studies.) Aims: 1. To enable students to develop a perceptive, sensitive and critical response

### COMMERCIAL STUDIES (63)

COMMERCIAL STUDIES (63) Aims: 1. To enable students to develop a perceptive, sensitive and critical response to the role of business in a global, national and local context. 2. To allow students to balance

### The learners shall be able to

Grade: 12 Course Title: Fundamentals of Accountancy, Business and Management 2 Semester: 1 st Semester, 1 st Quarter No. of Hours/ Semester: 80 hours/ semester Prerequisite: Fundamentals of Accountancy,

### PART 1 Departmentalized Accounting

CHAPTER 1 RECORDING DEPARTMENTAL PURCHASES AND CASH PAYMENTS 4 Accounting In Your Career 5 1-1 Using Accounting Principles and Records 6 1-2 Journalizing and Posting Purchases and Purchases Returns 12

### Accounting 101 Class Notes Chapter 4 Accounting for Merchandising Operations

I. WHAT IS A MERCHANDISER? Merchandiser vs. Service Business Wholesaler vs. retailer This chapter changes the focus from a service-oriented business to a merchandising form of business. Merchandisers buy

### EXAMINERS REPORT ON THE PERFORMANCE OF CANDIDATES CSEE, 2014

THE NATIONAL EXAMINATIONS COUNCIL OF TANZANIA EXAMINERS REPORT ON THE PERFORMANCE OF CANDIDATES CSEE, 2014 062 BOOK KEEPING (For School Candidates) THE NATIONAL EXAMINATIONS COUNCIL OF TANZANIA EXAMINERS

### Accounting for Merchandising Operations

5-1 Chapter 5 Accounting for Merchandising Operations Learning Objectives After studying this chapter, you should be able to: 1. Identify the differences between service and merchandising companies. 2.

### APPENDIX 2 COMMUNITY DEVELOPMENT COMMISSION FINANCIAL CHECKLIST REQUIRED FOR ALL APPLICANTS (A SITE VISIT MAY BE CONDUCTED LATER)

REQUIRED FOR ALL APPLICANTS (A SITE VISIT MAY BE CONDUCTED LATER) AGENCY NAME: AGENCY ADDRESS AGENCY PHONE: DATE PREPARED: PREPARED BY: TITLE: EMAIL: AGENCY GENERAL INFORMATION EXECUTIVE DIRECTOR /CITY