Accounting+II


 * Online Book Link **

**Course Syllabus – Accounting II CTE ** **Assignment Code 12108 **

**Course Description **

** Aim: ** Students will develop advanced skills that build upon those acquired in Accounting I. Additional accounting skills such as reconciling uncollectible accounts, calculating depreciation on assets, interpreting financial information, and calculating notes and interest will be developed. Computerized accounting will be incorporated as an essential tool where resources are available.

** Grade Level: ** 11th - 12th Grade ** Length: ** Semester Course ** Prerequisites: ** Accounting I 50 min. period

** Topics Covered: **

 ü Departmentalized Accounting  ü Accounting Control System Procedures  ü Accounting for Uncollectible Accounts  ü Accounting for Plant Assets/Depreciation  ü Notes Payable/Receivable  ü Corporate Accounting

**Instructional Philosophy and Delivery Plan **

** Expectation ** : Students will be expected to meet all the course goals by demonstrating their understanding of the basic concepts of each topic area. In order to pass the course students will need a minimum of 70%.

** Delivery Method: ** Instruction will consist of individual hands on activities and projects, group work, lecture, discussion, reading, writing, self-assessment, computer simulations, and the creation of projects using of technology.

** Community Involvement: ** Guest speakers from various businesses will be brought in throughout the course to explain how they use accounting to make their business successful. Students will also have to use community resources and information to complete individual and group projects.

** Assessment: ** Students will be graded on the following items: presentations, written reports, tests, daily work, group work, and individual projects.

**Course Standards **
 * |||||||||||| A2.1.1 Categorize financial transactions for a departmentalized accounting system ||
 * A2.1.2 Apply accounting control system procedures to maintain accurate records. ||
 * A2.2.1 Demonstrate the ability to handle uncollectible accounts/bad debts. ||||||  ||
 * A2.2.2 Demonstrate the principles for plant assets and depreciation of assets. ||  ||
 * A2.2.3 Analyze the principles for notes payable and notes receivable. ||||  ||
 * A2.2.4 Analyze the principles for adjustments for accruals. ||||||||  ||
 * A2.3.1 Examine the process of organizing, paying dividends and acquiring additional capital for a corporation. ||||||  ||
 * A2.3.2 Analyze financial statements for a corporation. ||||||||||  ||


 * Major Course Projects **


 * Complete Reinforcement Projects 2A and 2B
 * Complete the manual simulation “Zenith Global Imports”
 * Complete Modules 4-6 in the Peachtree Accounting program.


 * <span style="font-family: 'comic sans ms'; font-size: 14pt; mso-bidi-font-weight: normal; msobidifontweight: normal;">Assessment Plan & Grading Scale **

** D- ** ||  ** 75-76% **   ** 73-74% **   ** 72-70% **  || Work shows minimal effort and some assignments are late or missing. Demonstrates a basic understanding of recalling or comprehending knowledge ||
 * ** Grade ** ||  ** Scale **  ||  ** Description of Work **  ||
 * ** A+ **  ** A **   ** A- **  ||  ** 98-100% **   ** 96-97% **   ** 94-95% **  || Consistently demonstrates an exceptional level of quality and effort. Having all work in on time and completed to exceed expectations. Mastery in evaluating, synthesizing, and applying the knowledge. ||
 * ** B+ **  ** B **   ** B- **  ||  ** 92-93% **   ** 89-91% **   ** 87-88% **  || Consistently demonstrates proficient knowledge with a good effort and quality of work. All assignments are complete and on time. Demonstrates the ability to evaluate, analyze, synthesize and apply the principles. ||
 * ** C+ **  ** C **   ** C- **  ||  ** 84-86% **   ** 80-83% **   ** 77-79% **  || Demonstrates proficient knowledge and the ability to apply knowledge. Work shows average effort. A few assignments may be missed or late. ||
 * ** D+ ** ** D **
 * ** F ** ||  ** Below 70% **  || Understanding is below basic. Work is of poor quality and does not meet standards or expectations. ||