Accounting I, II, III, and IV


can be used to make personal financial decisions as well as business decisions and is useful to know for a wide variety of careers.

Accounting I

will focus on a service business organized as a proprietorship.  Students will cover:

  • Starting a Proprietorship:  Changes That Affect the Accounting Equation
  • Analyzing Transactions into Debit and Credit Parts
  • Journalizing Transactions
  • Posting to a General Ledger
  • Cash Control Systems
  • Work Sheet and Adjusting Entries for a Service Business
  • Financial Statements for a Proprietorship
  • Recording and Closing Entries and Preparing a Post Closing Trial Balance for a Service Business

Accounting II

will focus on a merchandising business organized as a corporation.  Students will cover:

  • Accounting for Purchases and Cash Payments
  • Accounting for Sales and Cash Receipts
  • Accounting for Transactions Using a General Journal
  • Preparing Payroll Records
  • Accounting for Payroll and Payroll Taxes
  • Accounting for Uncollectable Accounts Receivable
  • Preparing Adjusting Entries and a Trial Balance
  • Financial Statements and Closing Entries for a Corporation
  • Financial Statement Analysis

The class will be taught using lecture, demonstration, and hands-on work.  Students will be using the text Century 21 Accounting Multicolumn Journal 10e by South-Western and other supplemental materials.  Aplia on-line working papers and automated accounting software will be provided to support these materials.  Accounting III-IV is a continuation of the Accounting I and II curriculum.  Dual credit is available for Accounting IV.

Students should have a folder or binder to keep assignments, handouts, and other necessary materials in as well as paper and a pen or pencil.

GRADES will be based on the following:

  • Daily work
  • Tests/quizzes
  • Projects

Each assignment, test, and project will be assigned a point value based on the depth, length, and importance.  All course work, tests, quizzes, and projects must be completed in order to receive an accurate overall assessment.  See Make Up Work Policy for more information.

I very rarely give bonus or extra credit work.  You will be expected to work to the best of your ability to earn your grade.


  • Be seated when the bell rings, or you will be counted as tardy.
  • Do not take books out of the classroom unless approved by the teacher.
  • Have RESPECT for Others, Class Time, Collaboration, Teachers, and your Workspace.
  • No food, candy, or drinks in the labs.
  • Chairs are NOT to be used a means of transportation.
  • Your work areas are very close together.  Please keep your hands to yourself.
  • There are times when it is absolutely necessary to leave the room.  However, some students abuse this by trying to leave to use the phone, see the nurse, etc.  I will give you two passes per quarter, so use them wisely.
  • Bring all materials to class–pencil, paper, etc.  You should have a writing utensil with you every day.
  • You are accountable for your own work.  Turn in assignments on the dates arranged by your teacher.  Failure to do so could result in loss of credit for the project.
  • Internet is to be used for educational purposes only.  Do not access sound or video websites unless they are related to the assignment.  Internet Explorer should remain closed unless the assignment requires use of the Internet.
  • Electronic devices such as IPODS or MP3 players are typically not allowed and must be approved by the teacher for use.

Concentrate, take notes, and ask questions.


  • If returning from an excused absence, the student is responsible for obtaining and completing the missed assignments.  Missing assignments are due at the student’s earliest convenience, but no later than one week from their date of return, unless otherwise arranged by the student.  Missing assignments not made-up will result in an INCOMPLETE for the quarter.  Students are given two weeks following the quarter’s end to make-up work in order to remove the INCOMPLETE.  If a student fails to do so, the incomplete will result in a failing grade.
  • Make-up work can be done before or after school, during lunch or during a study hall.  Be sure to arrange a time with your instructor.


  • Students must electronically save all files until the end of each grading period.  The teacher can at any time request a student to retrieve assignments from the computer to prove its originality.  If a student is unable to retrieve a document as requested by the teacher, the student will be required to redo the assignment.
  • If a student is caught cheating in this course, the student’s parents and the principal will be notified.  Any class work or exam that is a product of cheating will be removed from the student’s electronic files and required to be completed again as their own.
  • The administration does not take this lightly and often times will also recommend an Academic Detention be served.  If the student cheats a second time, they shall be recommended for removal from the course.


As indicated in the student handbook, e-mail accounts may be used and created for educational purposes.  This course will require the use of e-mail and many new and developing on-line technology tools.


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