Accounting
Overview
Course Description: Understanding finances is essential in today’s society. This class is designed for students who plan on entering the world
of business, but it will also help anyone learn how to manage money. Accounting I includes learning the business language: assets, liabilities,
balance sheets, accounts, journals, etc. Several problems are presented to the student requiring knowledge of the complete bookkeeping
cycle for an entrepreneurship. In this class, the student works on at least two practice sets. During the final six weeks of the year, a practice
set is completed that covers all the likely problems that an accountant would encounter on the job.
Course Rationale: Free college credits (JCC Accounting course number ACC231 and Quickbooks BUS130) can be obtained by taking the
Accounting I class for two complete trimesters (A & B). By researching the college a student is interested in going to, they can find out if
articulation is available for the class. This means that they would not need to take the class in college. They would receive the college credits
from the high school course.
Grades: 12
Prerequisites: None
Other: 2 Trimesters Units of Study
Unit Title Length of Study
Accounting A Accounting and Careers 2 days
Unit 1: Chapter 1, Sole Proprietorship-Service Business 5 days
Unit 1: Chapter 2, Analyzing Transaction into Debit and Credit Parts 5 days
Unit 1: Chapter 3, Journalizing Transactions 3 days
Unit 1: Chapter 5, Cash Control Systems 3 days
Unit 1: Chapter 6, Worksheet (Financial Reports) 3 days
Unit 1: Chapter 7, Financial Reports 3 days
Unit 1: Chapter 8, Adjustments and Closing Entries 3 days
Accounting B Accounting: Partnerships and Corporations 2 days
Unit 2: Chapter 9, Journalizing Purchases and Cash Payments 5 days
Unit 2: Chapter 10, Journalizing Sales and Cash Receipts 5 days
Unit 2: Chapter 11, Posting, Quickbooks 5 days
Unit 2: Chapter 12, Preparing Payroll Records 5 days
Unit 2: Chapter 13, Payroll Accounting, Taxes, Reports 5 days
Unit 4: Chapter 14, Forming a Corporation 5 days
Unit 4: Chapter 15, Stock market and distributing dividends 5 days
