Accounting I Syllabus - KTC BAIT Home Page

BUSINESS ADMINISTRATION AND INFORMATION TECHNOLOGY
ACCOUNTING SERVICES CURRICULUM COURSE: Accounting I [pic] NAME: ____________________________ DATE COURSE STARTED: __________________ DATE COURSE COMPLETED: __________________ INSTRUCTOR'S SIGNATURE: _________________________________________________ ATTENTION: This packet serves as an overall directive for the above
course. It includes information on everything you need to do to
successfully complete the course. Please read everything in it and
complete all assignments. If you have any questions, please do not
hesitate to consult the classroom manager or your instructor.
Business, Management, & Administration Cluster
Accounting I Syllabus Course Title: Accounting I Course Number: 8107 Pre-requisite: Business, Marketing, and Information Technology Core Locations: Various locations across Oklahoma Length: 1 Carnegie Unit
(55 class periods theory/120 class periods lab) Possible Career Outcome: Billing Clerk, Accounts Receivable Clerk, Payroll
Accounting Clerk, Accounts Payable Clerk, Full Charge Bookkeeper, Financial
& Investment Planning, Financial Assistant, Financial Customer Service,
Small Business Entrepreneur, Independent Distributor, International
Business Entrepreneur Course Description: This course will provide students with a strong
foundation in generally accepted accounting principles and techniques
needed for success in careers in accounting or other business related
fields. Specific Learning Competencies - Upon successful completion of this course,
the student will be able to: 1. Analyze business transactions using the accounting equation
2. Journalize transactions
3. Post journal entries to ledgers
4. Prepare a worksheet
5. Prepare, journalize and post adjusting entries
6. Prepare financial statements
7. Prepare, journalize and post closing entries
8. Prepare post-closing trial balance
9. Perform accounting for cash control and banking activities
10. Perform introductory accounting for payroll
11. Perform introductory accounting for payroll liabilities and tax
records
12. Perform accounting for sales and purchases
13. Understand ethics in accounting
14. Perform math computations to include decimals,
fractions, percents, discounts, interest, sales tickets and billing,
markup and markdown procedures, ratios and portions,
statistics and graphs
Instruction: (Based on 175 class periods) 55 class periods Theory
120 class periods Lab/Certification Preparation and Attainment Methods of Instruction include:
Self-guided readings and hands-on applications.
Required Text, References, and Materials Texts: Fundamentals of Accounting Course I, Gilbertson,
Lehman, Ross,
Thomson Learning, ISBN #0-538-72808-6 (Chapters 1-13
only), with working papers.
Eddie Ortega, Disc Jockey Simulation packet. Materials: Automated Accounting 8 software, Peachtree Complete Accounting
2004 REQUIRED CERTIFICATIONS ODCTE: Accounts Receivable
Accounts Payable
Full-Charge Bookkeeper BRAINBENCH: Accounts Receivable/Billing Fundamentals
Accounts Payable Fundamentals
Bookkeeper
Career Preparation: Information concerning business success, resumes,
student portfolios, and other workplace documents.
Content Connections: Information concerning automated accounting software,
math worksheets, accounting terms and definitions, objectives, Flash Cards,
Crossword Puzzles, Excel templates for use in some textbook exercises.
Toolbox: Calculator Drills, PowerPoint presentation on exploring
accounting software, Finding & Correcting errors in accounting, Time
Management activities, Interactive Excel spreadsheets for selected textbook
exercises.
Web Links: Accounting web site links.
Winning Edge: Practice tests for BPA competitive events.
XTRA!: A web site with educational games for each chapter from the
textbook, practice quizzes, Internet activities, and accounting news. LEARNING ACTIVITY PACKET
Fundamentals of Accounting I
_____ READ "How to Use This Book" on pp. iv-ix. PART 1: ACCOUNTING FOR A SERVICE BUSINESS ORGANIZED
AS A PROPRIETORSHIP CHAPTER 1: Starting a Proprietorship: Changes That
Affect the Accounting Equation
DO NOT WRITE in your textbook. You will return the textbook to the
Instructor upon completion of this course. However, you may write in the
Working Papers. It is yours to keep and need not be returned. _____ 1. READ Chapter 1, pp. 2 - 18, in the textbook and complete the
following exercises as
you come to them. (Use the Working Papers to complete these
exercises.) ___Audit Your Understanding, p. 9
(Answers to all "Audit Your Understanding" questions
are in Appendix F.)
___Work Together 1-1, p. 9 - the form for this exercise is in
your Working Papers.
___On Your Own, 1-1, p. 9 - the form for this exercise is in
your Working Papers. ___Audit Your Understanding, p. 13
___ Work Together, 1-2, p. 13
___On Your Own, 1-2, p. 13 ___Audit Your Understanding, p. 17
___Work Together, 1-3, p. 17
___On Your Own, 1-3, p. 17 ___Study Guide 1, Working Papers, p. 1-4. _____ 2. CHECK your answers with the KEY provided in the Reference
Library of the classroom. _____ 3. Application Problem 1-1, p. 19. Use form in Working Papers. _____ 4. Application Problem 1-2, p. 19. Use form in Working Papers. _____ 5. Application Problem 1-3, p. 20. Use form in Working Papers. _____ 6. Mastery Problem 1-4, p. 21. Use form in Working Papers. _____ 7. CHECK your answers with the KEY. PLEASE NOTE: ---------------------------------------------------------------
--------------------------- EXCEPT AS NOTED IN THIS LAP, the Challenge problems, as well as the
Enrichment activities, are optional for each chapter in this textbook.
However, some of the Challenge problems are assigned in each chapter, so
please follow the LAP instructions carefully. If you feel you need
additional practice in any chapter, you are encouraged to complete any or
all of these exercises. If you feel you still need additional practice for a chapter,
Recycling Problems are provided in Appendix E of the textbook.
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------------------------------------ _____ 8. READ p. 25: Automated Accounting "Computer Safety and Health
Basics." _____ 9. REQUEST and TAKE Chapter 1 Test. If your score is 85% or
above, continue to
Chapter 2. If your score is below 85%, review Chapter 1 to
strengthen your skills
before retaking Chapter 1 Test. If necessary, consult with the
Instructor of this
course.
CHAPTER 2: Analyzing Transactions into Debit and
Credit Parts
_____ 1. READ Chapter 2, pp. 26 - 45, in textbook and complete the
following exercises as you come to them. (Use the Working Papers
to complete these exercises.) ___Audit Your Understanding, p. 31
___Work Together 2-1
___On Your Own, 2-1 ___Audit Your Understanding, p. 37
___ Work Together, 2-2
___On Your Own, 2-2 ___Audit Your Understanding, p. 44
___Work Together, 2-3
___On Your Own, 2-3 ___Study Guide 2, Working Papers, p. 17-19. _____ 2. CHECK your answers with the KEY provided in the Reference
Library of the classroom. _____ 3. Application Problem 2-1, p. 46. Use form in Working Papers. _____ 4. Application Problem 2-2, p. 46. Use form in Working Papers. _____ 5. Application Problem 2-3, p. 47. Use form in Working Papers. _____ 6. Application Problem 2-4, p. 47. Use form in Working Papers. _____ 7. Mastery Problem 2-5, p. 47. Use form in Working Papers. _____ 8. CHECK your answers with the KEY. _____ 9. READ p. 52-53: Automated Accounting "Language and Skills." _____ 10. REQUEST and TAKE Chapter 2 Test. If your score is 85% or
above, continue to
Chapter 3. If your score is below 85%, review Chapter 2 to
strengthen your skills
before retaking Chapter 2 Test. If necessary, consult with the
Instructor of this
course.
CHAPTER 3: Journalizing Transactions
Note: Beginning with Chapter 3, some exercises are to be completed using
the Automated Accounting 8 software. If you have not checked out this
software from the Instructor's Bookstore, do so now. Exercises that are to
be completed using the accounting software are indicated by a green
highlight. _____ 1. READ Chapter 3, pp. 54 - 79, in textbook and complete the
following exercises as you come to them. (Use the Working Papers
to complete these exercises.) ___Audit Your Understanding, p. 62
___Work Together 3-1
___On Your Own, 3-1 ___Audit Your Understanding, p. 66
___ Work Together, 3-2
___On Your Own, 3-2 ___Audit Your Understanding, p. 72
___Work Together, 3-3
___On Your Own, 3-3 ___Audit Your Understanding, p. 78
___Work Together, 3-4
___On Your Own, 3-4 ___Study Guide