ACCOUNTING I
COURSE SYLLABUS
2013-2014
Instructor:
Room:
Tutorials/
Make-Up:
Conference:
Dept Head:
R. Calhoun
250
7:00 – 7:45 Thurs
4:15—5:15 Tues
5th period
8th period
E-mail:
email classwork
Phone:
HISD PSC:
(may send
teacher message)
[email protected]/
[email protected]
[email protected]
713-771-7215 (leave message)
(Parent Student Connect):
www.houstonisd.org
The Apollo Creed
I will respect myself and others.
I will do my personal best.
I will make good decisions.
I will honor myself, my family, and my
school.
I will graduate prepared for college or
the career of my choice.
TEXTBOOKS
Century 21 South-Western Accounting 9E, by Gilbertson and Lehman.
Accounting – 1st Year Course – Real World Application & Connections by Guerrieri, Haber,
Hoyt, and Turner.
COURSE DESCRIPTION
Introduces general accounting concepts, principles, and procedures; emphasizes the need for financial
records; provides the fundamental equation and its application to accounting procedures, including the
basic steps of the accounting cycle, special journals and ledgers, work sheets, adjusting and closing entries,
special problems in the purchase and sale of merchandise, notes and interest, depreciation, accruals and
prepaid items, payroll records, and personal income taxes. Students will develop the skills, knowledge,
and attitudes necessary for individuals to conduct personal business or to further an education in the field
of accounting. Students complete practice sets or simulations, use calculators, numeric keypad, and
process some data electronically. This is a full year’s course. This is a HCC articulated course—you
can be given credit by HCC for taking this course with average of 80 or above once you have
completed six hours of HCC credit.
PURPOSE
Accounting is the “language of business.” Accounting will play an important role in the lives of
our students who will become consumers, business owners, employees, or entrepreneurs.
Accounting teaches the techniques of gathering financial data and the language for
communicating economic information to individuals and institutions. Regardless of formal
education or career titles, students will need lessons learned from accounting to manage
personal and economic finances. The student will cover the study of the accounting cycle with
sole proprietorships, partnerships, and corporation.
COURSE OBJECTIVES
 Demonstrate an understanding of the accounting cycle for a Service Business
organized as a Proprietorship;
 Demonstrate an understanding of the accounting cycle for Merchandising Business
organized as a Corporation
 Perform payroll and banking procedures;
 Perform specialized accounting procedures;
 Recognize the different forms of business organizations, for example, proprietorship,
partnership, corporation, and non-profit organizations;
 Identify career opportunities in the accounting field;
 Practice productivity skills as they apply to accounting;
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TEKS: TEXAS ESSENTIAL KNOWLEDGE SKILLS
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describe Generally Accepted Accounting Principles such as the purpose and use;
discuss the significance of responsibility in accounting such as ethical and social responsibility and careers
in accounting;
explore careers in accounting, including education requirements, roles, and responsibilities of certified
public accountants
identify accounting licensing and certification programs, including professional designations for accountants
such as certified public accountant and certified management accountant
classify, record, and summarize financial data;
discuss the accounting cycle;
demonstrate the effects of transactions on the accounting equation;
prepare a chart of accounts;
use T accounts;
record transactions in a general journal;
post journal entries to general ledger accounts;
prepare a trial balance;
journalize and post adjusting and closing entries;
prepare a post-closing trial balance;
prepare work sheets;
discuss the use of financial ratios in accounting;
prepare income statements;
prepare a statement of equity and retained earnings; and
prepare balance sheets.
explain cash control procedures such as signature cards, deposit slips, internal and external controls, and
cash clearing;
prove cash;
journalize and post entries to establish and replenish petty cash;
journalize and post entries related to banking activities;
explain the benefits of electronic funds transfer; and
prepare bank deposits, purchase requisitions, purchase orders, sales slips, and invoices.
maintain a vendor file;
analyze purchase transactions;
post to an accounts payable/accounts receivable subsidiary ledgers
INSTRUCTIONAL METHODS
A combination of the lecture/discussion/modeling, demonstration, peer-teaching, and
question/answer teaching methods, followed by applied skills guided practice/independent
practice activities will be utilized.
EVALUATION METHODS
 Grading will follow the policy of the Houston Independent School District
A=
90% - 100%
B=
80% - 89%
C=
75% - 79%
D=
70% - 74%
F=
60% - 69%
 Methods of evaluation will be derived from the following:
Written Objective Tests
Classwork/Workbook (Written Class Assignments)
Computer Assignments (Automated Activities)
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Problem-style Assignments/Projects
 Grade Distribution:
o Classwork/Labs/On-line Assignments
o Performance-Based Assessments:
 Tests/Exams/Projects/Practice Sets/
o Quizzes (Mastery Problems/Formative Assessments)
o Daily Participation Grade/Warm-up Questions/Homework
o Final Exam will be 25% of Semester Average (Summative)
40%
30%
25%
5%
100%
Obtaining work missed for any reason is the sole responsibility of the student. Lesson plans
are posted on HISD PSC (Parent Student Connect).
 Time for make-up will be determined by the teacher. HISD Policy regarding make-up work will
be enforced. (See HISD Student Code of Conduct -- READ IT!)
 A grade of no higher than "70” will be given on late assignments.
 All work must be made up within two class periods following an absence from class.
 All computer assignments must be completed in the classroom (under no circumstances
should the flash drive be removed from the classroom).
 You will be informed of test dates at least one class period in advance of the test. ______ is test
day for Career & Technology classes.
SUPPLIES
 Blue or Black Ink on all written assignments
 Class section in Binder/Flash Drive:
Title Page (name, ID#, course, Fall/Spring, year, teacher’s name)
Syllabus (provided on PSC website)
1 – Assignment Sheet (lesson plans provided on PSC website) Copy Learning Targets and Activities Daily
2 – Grade Sheet (available on PSC website) Students may check PSC website daily for grades/missing work.
Weekly Grade Trackers will be completed
3 – Class/Homework (work in progress/yet to be graded)
4 – Working Papers (Workbook to remain in room)
5 –Notes
 Flash drives are required for computer work. (The flash drive will remain in the classroom at all
times. However, it is your responsibility to make sure your flash drive is secured at the end of
the class period by specified methods to be determined by the teacher.
 Flash drives are needed for all computerized projects where applicable.
****Any lost or damaged flash drive must be replaced by the student.
****You are still responsible for the work on the lost media.
****Any outside flash drives/CD-RWs must be approved/scanned for virus by the instructor
before inserting them into the computer.
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GUIDELINE FOR SUBMITTING ASSIGNMENTS
Please write your heading as follows. Points will be removed for any deviations!
Sharpstown H. S.
Accounting IA, Period #
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NAME (1st initial of last name & ID #)
DATE--TIME
ASSIGNMENT TITLE
(skip a line here)
Number and underline vocabulary words.
Observe left and right margins.
DO NOT WRITE ON THE BACK OF THE PAPER (It will not be graded).
Place heading on all pages.
COURSE OUTLINE
FALL SEMESTER
SPRING SEMESTER
The World of Accounting/Business
Starting a Proprietorship/Accounting Equation
Analyzing Transactions into Debit/Credit parts
Recording Transactions in General Journal
Posting Journal Entries to Ledger Accounts
Cash Control Systems/Banking Activities
Mini Practice Set 1
Work Sheet for a Service Business
Financial Statements
Recording Adjusting/Closing Entries
Computerized Accounting
QuickBooks
Journalizing Using Special Journals
Posting to General and Subsidiary Ledgers
Preparing Payroll Records
Payroll Accounting, Taxes, and Reports
Mini Practice Set 2
Distributing Dividends/Preparing Work Sheet
Financial Statements for a Corporation
Recording Adjusting/Closing Entries
Mini Practice Set 2
Computerized Accounting
QuickBooks
CLASSROOM RULES
General:
1.
2.
3.
Please do not ask to leave the class without a Pass. Take care of personal matters during your
passing time. This is a lab class; therefore, every minute of instructional time is important.
As class time this year is 53 minutes every day, be prepared to start class immediately upon
entering the classroom before the sound of the tardy bell, obtain flash drive, copy down LTs
and Agenda, and continually working until last two minutes of class period.
This class will run in a quiet, productive manner. You are expected to follow all
classroom/school rules regarding the following:
 NO gum chewing in the computer room
 NO food allowed in the classroom (food is defined as any substance that you can place in
your mouth)
 As this is a computer lab, NO liquids of any nature are allowed in this classroom
 NO excessive talking
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
4.
5.
No visible Electronic Devices (do not charge up phones in class). Laptops will be
permitted In January.
 Respect will be practiced in this room at all times to self, others, and teachers.
 You will be expected to comply with Sharpstown’s Standard Dress Code and it will be
enforced.
 Must have Backpack/Binder/ID/SHS Uniform/Be on time to enter this class room.
All discarded paper is to be put away in the trash can by the door as you exit the room.
When entering the classroom, read and follow the directions on the dry-erase board/PSConnect
lesson plans. Log into PSConnect and post learning targets and agenda daily. Also monitor
grades/absences daily.
Computer:
6.
7.
8.
9.
Please do not relocate furniture in the classroom or move away from your assigned workstation
without permission.
If you have a problem with your computer, please inform me as soon as possible so I can
relocate you. You are required to take care of the equipment and furniture in this classroom.
You are responsible for the computer assigned to you during your allocated time and must be
used for class assignments only!!!
All of the screen savers have been set on the computers. Do not add any short-cut icons to
desktop. If you notice a change in the set-up of the computers, i.e., screen-savers, desktops, etc.,
you are to tell me immediately, or you will be held accountable; thereby losing computer time at
your workstation until I determine when you can return. If misbehavior is consistent, it will
warrant disciplinary procedure from your DEAN.
INTERNET ACCESS POLICY
When accessing an HISD computer (any computer in this school) do not expect any privacy during
use. Use of HISD’s network constitutes consent to monitoring, retrieval, and disclosure of any
information stored with the network for any purpose including criminal prosecution. (See attached
sheet, to be returned with signed syllabus)
Violation(s) of the Acceptable Use Policy (AUP) guidelines for computer use in the classroom will be
strictly enforced resulting in the loss of computer time and/or warrant disciplinary action as determined
by the Dean.
TARDY POLICY
The following procedures regarding tardies will be in place.
 When you arrive late, go to Rm. 228 to get a printed Plasco Pass, enter quietly, sign the tardy
sheet, give instructor your Plasco Pass, take your seat and pick up with the rest of the class at
that point. (Note: The teacher will record the tardies and will keep all passes). Note:
detention will be assigned upon the third tardy.
 See Student Code of Conduct for additional rules regarding tardies
*****FAILURE TO COMPLY WITH THESE RULES WILL RESULT IN****
DISCIPLINARY ACTIONS.
Together We Can – What Ever It Takes—No Excuses!
P age |5
I have read and received a copy of the above Accounting syllabus.
____________________________________
Parent’s Signature
_________________
Date
____________________________________
Student’s Signature
_________________
Date
Together We Can – What Ever It Takes—No Excuses!
P age |6
I have read and received a copy of the above Accounting syllabus.
____________________________________
Parent’s Signature
_________________
Date
____________________________________
Student’s Signature
_________________
Date
Together We Can – What Ever It Takes—No Excuses!
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