Accounting II Syllabus
by Carol Braun
August 22, 2008
SOUTHERN PUBLIC SCHOOLS
115 South 11th
Wymore, NE 68466
402-645-3326
BUSINESS EDUCATION DEPARTMENT
INSTRUCTOR: Karen Zimmerman—kzimmerm@esu5.org
COURSE TITLE: Accounting II—Grade Level 11-12
Must have passed Accounting I with a C
MATERIALS NEEDED TO PURCHASE FOR CLASS:
Binder to keep workbook pages in (one or two inch)
Pencil or Erasable pen
6 inch ruler that can be kept in text or binder
Cheap calculator
THESE MATERIALS WILL BE SUPPLIED ONCE—you lose it, you pay replacement
Textbook
Workbook
Study Guides and Recycling Problems
Practice Set
You will be given a handheld (PDA) for classroom use
Automated Accounting
AFTER STUDYING THIS TEXT, YOU WILL BE ABLE TO:
1. Define terms related to the field of accounting.
- Identify accounting concepts and practices related to a departmentalized merchandising business organized as a corporation.
- Identify accounting concepts and practices related to selected accounting control systems.
Identify accounting concepts and practices related to general accounting adjustments.
- Identify accounting concepts and practices related to a corporation.
- Identify accounting concepts and practices related to management accounting for a corporation.
- Identify accounting concepts and practices related to cost accounting.
- Identify accounting concepts and practices related to partnership accounting and accounting for not-for-profit organizations.
COURSE CONTENT
Chapter 1--Recording Departmental Purchases and Cash Payments. Pages 4-34
Chapter 2--Recording Departmental Sales and Cash Receipts. Pages 38-60
Chapter 3--Calculating and Recording Departmental Payroll Data. Pages 62-91
Chapter 4--Financial Reporting for a Departmentalized Business. Pages 94-132
Chapter 5--A Voucher System. Pages 144-165
Chapter 6--Inventory Planning and Valuation. Pages 166-190
Chapter 7--Accounting for Uncollectible Accounts. Pages 194-215
Chapter 8--Accounting for Plant Assets. Pages 216-249
Chapter 9--Accounting for Notes Payable, Prepaid Expenses, and Accrued Expenses. Page 250-274
Chapter 10--Accounting for Notes Receivable, Unearned Revenue, and Accrued Revenue.
Pages 276-293
Chapter 11--Organizing a Corporation and Paying Dividends. Pages 296-319
Chapter 12--Acquiring Additional Capital for a Corporation. Pages 320-346
Chapter 13--Financial Analysis and Reporting for a Corporation. Pages 348-376
Chapter 14--Budgetary Planning and Control. Pages 386-415
Chapter 15--Accounting Information for Management Decisions. Pages 416-441
Chapter 16--Financial Statement Analysis. Pages 442-473
Chapter 17--Statement of Cash Flows. Pages 474-499
Chapter 18--Cost Accounting for a Merchandising Business. Pages 502-522
Chapter 19--Cost Accounting for a Manufacturing Business. Pages 524-545
Chapter 20--Accounting Transactions and Financial Reporting for a Manufacturing Business.
Pages 546-569
Southgate Hardware Practice Set
Automated Accounting
- Note this syllabus is subject to change by announcement of the instructor.
SPECIFIC COURSE REQUIREMENTS
a. Achieve passing grade—70 percent or higher based on the handbook grading scale.
b. Academic integrity—Students cheating, including plagiarism, will result in the
student receiving a zero on the assignment or test and will
serve detention time according to the instructors decision.
c. Etiquette guidelines—All standard classroom etiquette will be followed. This course
is designed to be a positive interactive experience for all involved. Inappropriate language or comments will result in lowering of grade, detention time, or removal from class.
METHODS OF PRESENTATION
Lecture with the use of overhead
Chapter questions and vocabulary
Study Guides
Student to instructor and student-to-student interaction
METHODS OF EVALUATION
1. Daily working problems in workbook—work ethic—not being told to get to work,
not copying work, use of pencil or erasable pen, and ruler. –30%
2. Tests —70%
3. Semester Test --10%
LATE PAPERS 5 POINT DEDUCTION PER DAY.
Pre-make up work for activities missing class or student will receive a zero.
Make-up work will be done between 3:32-4. If you make an appointment with Mrs. Zimmerman and fail to keep it, you will receive a zero.
Students are to work on assigned work for Accounting and not other subjects during class time
5. Daily work--Possible audit test given on daily work
6. Chapter Problem tests
7. Theory tests
8. Semester test
CLASSROOM MANAGEMENT
Students are to follow the Southern High Technology Policy
Students will follow Mrs. Zimmerman’s 4 P’S:
PUNCTUAL—One tardy—after that you will serve detention time.
PREPARED—All materials with you—no going to locker to get materials.
POLITE—Respect to others—FOLLOW THE GOLDEN RULE
POSITIVE—I Can attitude
TEXTBOOKS and WORKBOOKS
Textbooks will be handed out and students are to cover the books—No marking in books.
Students will receive a Set of Working Papers to accompany the text. You are responsible for having the materials with you daily to class. Working papers are to be kept for the semester test and returned to Mrs. Zimmerman at various intervals.
ABSENCES
It is the students responsibility to get class assignments and to complete them according to classroom and school policy.
Pre-make up work for activities missing class or zero
If you miss more than ten days as allowed by your handbook per semester, you will make up the time missed from class on a date or dates set up by the instructor and fill out a credit appeal form.
SEMESTER TESTS
All students are required to take a semester test. The semester test will count ten percent of your grade.
ARTICULATION AGREEMENT
Students who take Accounting in High School may test out or not have to take various classes at Southeast Community College and various other colleges. College will look at your high school transcript. Not only SCC, but other colleges will look at your high school grades.
