Accounting



COURSE SYLLABUS
Semester 1
Semester 2
Week 1 (September 4-7)
Week 21 (January 28-February 1)
Week 2 (September 10-14)
Week 22 (February 4-February 8)
Week 3 (September 17-21)
Week 23 (February 11-February 15)
Week 4 (September 24-28)
Week 24 (February 18-February 22)
Week 5 (October 1-5)
Week 25 (February 25-February 29)
Week 6 (October 8-12)
Week 26 (March 3-March 7)
Week 7 (October 15-19)
Week 27 (March 10-March 14)
Week 8 (October 22-26)
Week 28 (March 17-March 21)
Week 9 (October 29-November 2)
Week 29 (March 31-April 4)
Week 10 (November 5-9)
Week 30 (April 7-April 11)
Week 11 (November 12-16)
Week 31 (April 14-April 18)
Week 12 (November 19-23)
Week 32 (April 21-April 25)
Week 13 November 26-30)
Week 33 (April 28-May 2)
Week 14 (December 3-7)
Week 34 (May 5-May 9)
Week 15 (December 10-14)
Week 35 (May 12-May 16)
Week 16 (December 17-21)
Week 36 (May 19-May 23)
Week 17 (December 31-January 4)
Week 37 (May 26-May 30)
Week 18 (January 7-January 11)
Week 38 (June 1-June 6)
Week 19 (January 14-January 18)
Week 39 (June 9-June 10)
Week 20 (January 21-January 25)
Summer Vacation!

ACADEMIC SCHEDULE


First Quarter

Week 1 (September 4-7)

Monday---holiday
Tuesday---freshman and new students only
Wednesday---handbook/rules/regulations/syllabus
Thursday---video-wonderful world of accounting, article on need for accountants
Friday---hand out/go over/begin checking account simulation

Week 2 (September 10-14)

Monday---Checking account-reconcile January and do February
Tuesday---Checking account-March/April
Wednesday---Checking account-May/June
Thursday---Checking account-July/August
Friday---Early hand in for simulation. Lecture-chapter 2 (notes + grid)

Week 3 (September 17-21)

Monday---Warmup-Chapter 1 study guide, 2-D1, 2-D2, 2-D3, 2-1
Tuesday---2-2 (+ balance sheet), 2-M (+ balance sheet), Ch. 3 transactions (finish grid started in chapter 2)
Wednesday---2-C, 2-Study Guide
Thursday---3-2, 3-M, introduction to ch. 4
Friday---
chapter 3 study guide and practice test

Week 4 (September 24-28)

Monday---Introduction to chapter 4 (4-D1, 4-D2)
Tuesday---Finish 4-D2, 4-1, 4-2
Wednesday---Introduction to excel (balance sheet on p.27)
Thursday---Finish balance sheet/construct journal on p.73 in excel
Friday---4-Study Guide, 4-M, 4-C

Week 5-Progress Reports due October 5 (October 1-5)

Monday---Introduction to Chapter 5 (Notes + Handout)
Tuesday---Problem 5-1 Together
Wednesday-late start---Finish chapter 5 study guide, 5-D1, 5-D2 (already handed out packet)....if you need one, check with sub.
Thursday---Put 5-1 in excel (use journal template).
Friday---finish 5-1

Week 6 (October 8-12)

Monday---No school
Tuesday---5-2 in excel (do first page)
Wednesday---Bus Evacuation Drill, transfer totals from page 1 to page 2 in problem 5-2
Thursday---Finish problem 5-2 and begin 5-M
Friday---No School

Week 7 (October 15-19)

Monday---Quiz on chapters 2-5 (dictation, transaction creation, puzzle)
Tuesday---problem 5-M
Wednesday---finish 5-M, check off and 5-C for extra credit
Thursday---Lecture/demonstration on chapter 6 (6-D1, 6-1, write ledger titles for 6-2)
Friday---Finish notes (finish 6-2)

Week 8 (October 22-26)

Monday---6-Study Guide (hand in packet), create general ledger in excel
Tuesday---6-M (journal plus label ledger accounts)
Wednesday---6-M (finish ledger accounts)
Thursday---6-M (Finish posting journal entries to ledger) check off with Schafer
Friday---
  • Do questions on page 117 in text, write answers on separate sheet of paper
  • Create a RECONCILIATION OF BANK STATEMENT on excel similar to the one on page 142 of your book. It shouldn't be pink, however...white is fine. No numbers. Save it as "reconcile" on your U drive.

    Week 9 (October 29-November 2)

    Monday---Construct reconciliation in word
    Tuesday---Discussion on chapter 7 (7-D1, 7-D2, 7-D3, 7-2)
    Wednesday---Continue demonstration (7-3) transfer 7-3 to excel
    Thursday---Study Guide, 7-4, 7-M (Packet due Friday)
    Friday---QUIZ CHAPTER 7, Turn in chapter 7 packet

    Week 10-1st Quarter Grades (due November 9)

    Monday---Reinforcement activity (due thursday), p.167-169
    *all aspects should be in excel
    *tab 1 is journal page 1
    *tab 2 is journal page 2
    *tab 3 is general ledger
    *tab 4 is bank reconciliation form
     Tuesday---After finishing journal and reconciliation, transfer amounts from journal to ledger by using FORMULAS!
    Wednesday-Late Start---Finish reinforcement activity
    Thursday---Check off activity
    Friday---No school!!!


    Second Quarter


    Week 11 (November 12-16)

    Monday---No school-Veteran's Day!
    Tuesday---Ch. 8 lecture/practice 8-1
    Wednesday---finish notes, Create 8-1 in excel
    Thursday---8-Study guide/packet
    Friday---8-M in excel


    Week 12 (November 19-23)

    Monday---Video "Enron"
    Tuesday---finish video "Enron" Conferences (4:30-8)
    Wednesday---conferences (9-12)vacation for students
    Thursday---vacation
    Friday---vacation


    Week 13 (November 26-30)

    Monday---Briefly review worksheets on page 176 (transparencies) Do problem 8-M
    *8-C for extra credit
    Tuesday---Review Test from chapters 1-5
    Wednesday---Lecture/Discussion chapter 9/do income statement (9-1) in excel
    Thursday---Lecture/Discussionn chapter 9/do balance sheet (9-2) in excel
    Friday---9-M (both balance sheet and income statement)


    Week 14 (December 3-7)

    Monday---Finish 9-Study Guide, 9-D1, 9-D2
    Tuesday---Chapter 10 lecture/discussion, 10-1
    Wednesday---Late start---10-Study Guide, 10-D1
    Thursday---Finish chapter 10 packet
    Friday---Students are to do:
    1. Accounting terms (1-6), p.229,
    2. Questions for indivicual study (1-13), p.229


    Week 15-Progress Reports Due Dec. 14(December 10-14)

    Monday---It's time to finish reinforcement activity
    *If you don't have a copy, you may     download one
    First, we're going to tackle the worksheet Tuesday---Income statement and balance sheet
    Wednesday---Adjusting and Closing Entries
    Thursday---Class sign-ups with LCC for college credit
    Friday---Post-closing trial balance


    Week 16 (December 17-21)

    Monday---I'm out today, please do problem 10-M on a fresh excel screen
    *create as many tabs as you need in order to have the correct number of forms.
    *copy formats as needed from your reinforcement activity.
    Tuesday---10-M
    Wednesday---Mark off 10-M with instructor
    Thursday---Break
    Friday---Break


    Week 17 (December 31-January 4)

    Monday---Break
    Tuesday---Break
    Wednesday---Review-chapters 5-10 (handout)
    Thursday---Lecture/discussion, chapter 11
    Friday---Handout, 11-1, do together in class


    Week 18 (January 7-11)

    Monday---11-study guide, 11-D1, 11-D2 (all in same packet)
    Tuesday---Finish and hand in packet, prepare excel worksheet to look like 11-1 handout
    Wednesday---11-M in Excel
    Thursday---11-C in Excel
    Friday---Review chapter 11 and finish/turn in 11-M and 11-C


    Week 19 (January 14-18)

    Monday---Do chapter 11 test as group project, then p.261, problems 1-20
    Tuesday---Snow Day!
    Wednesday---
    Thursday---Chapter 12 lecture/discussion/notes, 12-D1, 12-D2
    Friday---12-1 together in class

    Week 20-2nd Quarter/1st Semester grades due 1/25(January 21-25)

    Monday---MLK day-no school
    Tuesday---12-M in Exce.
    Wednesday---finish 12-M, 12-Study Guide
    Thursday---Test, chapters 11-12
    Friday---End of Semester grade day-no school

    END OF SEMESTER

    Week 21 Welcome to a new semester!

    Monday---Snow Day, no school
    Tuesday---Snow Day, no school
    Wednesday---Snow Day, no school
    Thursday---Review     cash payments and cash receipts transactions
    *journalize transactions in your expanded journal in excel.
    Friday---finish transactions started yesterday

    Week 22

    Monday---Lecture, chapter 13 (using     subsidiary ledgers)
    *immediately after opening the spreadsheet, save to your u drive as "multiple ledgers".
    Create the following accounts in each of the three ledgers:

    General Ledger:

    Cash 1110 Balance $18300 debit
    Accounts Receivable 1130 Balance $8470 debit
    Supplies-Office 1150 Balance $3680 debit
    Supplies-Store 1160 Balance $4260 debit
    Prepaid Insurance 1170 Balance $1560 debit
    Accounts Payable 2110 Balance $10555 credit
    Sales Tax Payable 2120 Balance $1235 credit
    Diane Engler, Drawing 3120 Balance $8000 debit
    Paul Sisco, Drawing 3140 Balance $8430 debit
    Sales 4110 Balance $172420 credit
    Purchases 5110 Balance $96500 debit
    Advertising Expense 6110 Balance $1860 debit
    Miscellaneous Expense 6140 Balance $1310 debit
    Rent Expense 6160 Balance $8000 debit

    Accounts Payable Ledger:

    Crown Carpet Co. 210 Balance $2575 credit
    Marlow Industries 220 Balance $4220 credit
    Superior Carpeting 230 no balance
    V&P Carpet Co. 240 Balance $3760 credit

    Accounts Receivable Ledger:

    Cameo Shoe Store 110 Balance $3680 debit
    Paula Hughs 120 Balance $1850 debit
    Elsa Leyba 130 Balance $2940 debit
    Scott Ward 140 No balance

    Tuesday---Create a link between account titles and actual accounts in the general ledger
    Wednesday---begin posting from 13-1 (to be handed out in class).
    *I'll demonstrate the first several.
    Thursday---Study Guide 13, 13-D1, 13-D2
    Friday---Finish posting 13-1 column totals

    Week 23

    Monday---finish 13-1 schedule of A/P, A/R and finish study guide 13, 13-D1, 13-D2
    Tuesday---Present 13-1 for points to Schafer
    *************Work on 13-M handout, keeping in mind the following figures:
    *use a general and subsidiary ledgers similar to the ones used in 13-1.
    *You may use the ledgers you already completed in 13-1, or you may use     mine.
    *yes, sillies, of course I want it all hyperlinked!!
    *don't forget the schedule of accounts payable (SAP) and the schedule of accounts receivable (SAR)!!
    *you'll need to figure out which sides the balances go on!

    GENERAL LEDGER
    Cash 1110 balance $16,930
    Accounts Receivable 1130 balance $2,782.50
    Supplies-Office 1150 balance $2,960
    Supplies-Store 1160 $3,420
    Accounts payable 2110 balance $10,415
    Sales Tax Payable 2120 balance $1,110
    Amy Hymes, Drawing 3120 balance $12,740
    Kara Morey, Drawing 3140 balance 12,360
    Sales 4110 balance $183,760
    Purchases 5110 balance $94,830
    Advertising Expense 6110 balance $1,965
    Miscellaneous Expense 6140 balance $1,138
    Rent Expense 6160 balance $12,500
    Utilities Expense 6190 balance $1,730

    ACCOUNTS PAYABLE LEDGER
    Blair Leather Products 210 balance $2,360
    Clemco Leather Co. 220 balance $3,180
    Norwood Supply 230 balance $1,985
    Rusch Leather 240 balance $2,890

    ACCOUNTS RECEIVABLE LEDGER
    Darlene Ames 110 balance $890.40
    Matt Dinan 120 no balance
    Linda Geyer 130 balance $455.80
    John Lance 140 balance $1436.30

    Wednesday---13-M
    Thursday---Present 13-M, 13-C for extra credit (10 points for journal, 10 points for posting)
    Friday---Test, chapter 13 (vocab/transactions from chapter 11-13)
    *you may use one note card with definitions from chapters 1-13.
    Week 24

    Monday---Presidents Day, no school
    Tuesday---On computer or paper, do the following questions from your text
    *P.304-Accounting terms/1-6
    Wednesday---Introduction to Ch. 14 (14-D1, 14-D2, 14-1)
    Thursday---Put 14-2 onto EXCEL
    Friday---Enter numbers for 14-2

    Week 25

    Monday---14-2 Calculations and check off
    Tuesday---14-3
    Wednesday---14-3 check off
    Thursday---14-M (from book page 348)
    Friday---14-study guide and turn in packet

    Week 26

    Monday---Introduction to Personal Taxes (video)
    *Forms W2 and W4
    *Federal form 1040EZ
    Tuesday---1040EZ case studies
    Wednesday---40S case studies
    Thursday---test-1040EZ and 40S
    Friday---crossword and wordsearch-accounting vocab

    Week 27

    Monday---As I'm sick today, students are to introduce themselves to chapter 15 by doing the questions at the end of the chapter
    Tuesday---finish chapter 15 questions
    Wednesday---Lecture/discussion, chapter 15, 15-D1
    Thursday---Finish Lecture/discussion, 15-D2, 15-1 Present notes
    Friday---

    Week 28

    Monday---15-2
    Tuesday---15-M jouralize
    Wednesday---15-M post
    Balances:
    EITP $1215 Credit
    FICA Pay $1342.68 Credit
    FUTA Pay $83.62 Credit
    SUTA Pay $564.45 Credit
    US Sav Bond Pay $300 Credit
    PTE $1205.16 Debit
    Salary Expense $8487 Debit
     Thursday---15-C (see above for balances)
    Friday---Conferences, no school

    Week 29

    Monday---Finish 15-C, Journalizing and Posting
    Tuesday---Reinforcement Activity 2, Part A P.381 in book (see balances below)
    Wednesday---continue Reinforcement Activity
    Thursday---continue Reinforcement Activity
    Friday---Grade Day, no school

    Week 30

    Monday---Reinforcement Activity
    Tuesday---Reinforcement Activity
    1110 Cash 19,450
    1120 Petty Cash 500
    1130 Accounts Receivable 1,388.60
    1140 Merchandise Inventory 215,600
    1145 Supplies-Office 3,690
    1150 Supplies-Store 4,380
    1160 Prepaid Insurance 1,820
    2110 Accounts Payable 4,360
    2120 Employee Income Tax Payable (no balance)
    2130 FICA Tax Payable (no balance)
    2140 Sales Tax Payable 1,621.00
    2150 Umemployment Tax Payable-Federal 35.20
    2160 Unemployment Tax Payable-State 237.60
    2170 Health Insurance Premiums Payable 568
    2180 U.S. Savings Bonds Payable 50
    2190 United Way Donations Payable 120
    3110 Tara Bruski, Capital 94,882.60
    3120 Tara Bruski, Drawing 13,200
    3130 James Myler, Capital 94,139.40
    3140 James Myler, Drawing 13,450
    3150 Income Summary (no balance)
    4110 Sales 275,620
    5110 Purchases 115,760
    6110 Advertising Expense 4,230
    6120 Credit Card Fee Expense 2,910
    6130 Insurance Expense No Balance
    6140 Misc. Expense 1,685
    6150 Payroll Taxes Expense 5,670.20
    6160 Rent Expense 13,200
    6170 Salary Expense 51,940
    6175 Supplies Expense-Office No Balance
    6180 Supplies Expense-Store No Balance
    6190 Utilities Expense-2,760

    Accounts Payable
    210 A&B Optical Co. 1060.40
    220 Central Office Supply No Balance
    230 Kosh Optical Lab 975.80
    240 Optical Imports 1,840
    250 Trend Optics 483.80
    260 Weaver Supply (no balance)

    Accounts Receivable
    110 Theresa Abbey No Balance
    120 Nancy Bonner 344.50
    130 Jonathan Doran No Balance
    140 Irma Iznaga 683.70
    150 Brian Patco No Balance
    160 Norma Wittle 360.40

    Wednesday---Reinforcement Activity
    Thursday---Reinforcement Activity
    Friday---Reinforcement Activity
    Cecking totals:

    PG. 23

    General Debit 5,726.5
    General Credit 700
    A/R Debit 1388.60
    A/R Credit 1388.60
    Sales Credit 12,080
    Sales Tax Payable 724.80
    A/P Debit 2520.00
    A/P Credit 5283.00
    Purchases Debit 4715.00
    Cash Debit 12,804.80
    Cash Credit 6,978.50

    PG. 24

    General Debit 11,609.42
    General Credit 2,355.42
    A/R Debit 1388.60
    A/R Credit 1388.60
    Sales Credit 26,900.00
    STP Credit 1614.00
    A/P Debit 4360.00
    A/P Credit6903.00
    Purchases Debit 6335.00
    Cash Debit 28,514.00
    Cash Credit 13,046.00

    Week 31

    Monday---    Worksheet for a Merchandising Business (p.466 Reinforcement Activity 2 part B)
    Tuesday---Do Financial Statements from reinforcement activity p.466
    Wednesday---Finish reinforcement activity 2 closing and PCTB
    Thursday---Packet chapter 16 (stapled to the front of chapter 17)
    Friday---Packet chapter 17 (stapled to the back of chapter 16)

    Week 32

    Monday---Hand out and introduce Fitness Junction Simulation
    Tuesday---Simulation
    Wednesday---Simulation
    Thursday---Simulation
    Friday---Simulation

    Week 33

    Monday---Simulation
    Tuesday---Simulation
    Wednesday---Simulation
    Thursday---Simulation
    Friday---Simulation

    Week 34

    Monday---Simulation
    Tuesday---Simulation
    Wednesday---late start---Simulation
    Thursday---Simulation
    Friday---Simulation

    Week 35

    Monday---Simulation
    Tuesday---Simulation
    Wednesday---Simulation
    Thursday---Simulation
    Friday---Simulation

    Week 36

    Monday---Simulation
    Tuesday---Simulation
    Wednesday---Simulation
    Thursday---Simulation
    Friday---Simulation

    Week 37

    Monday---Memorial Day--No school
    Tuesday---Simulation
    Wednesday---Simulation
    Thursday---Final on Simulation
    Friday---Final on Simulation

    Week 38

    Monday---Lecture/Discussion on Ch. 23 (depreciation of plant assets)
    Tuesday---22-D1. Next, in Excel, create plant asset record in EXCEL
    Wednesday---22-D2, 22-1
    Thursday---22-1, 22-2, 22-3
    Friday---22-4, 22-5

    Week 39

    Monday---Catch-up day (last one)
    Tuesday---22-6, 22-7
    Wednesday---Final (chapter 22)
    Thursday---Fill out college credit paperwork for those who qualify

    Week 40