Accounting II

SYLLABUS: Accounting II

(302) 573-7760
Business
Fall 11

GOALS:

Students will understand the role of accounting in a business, the accounting cycle for service
and merchandising business, ethics in accounting, careers in accounting, regulation of accounting
practices, and payroll accounting.

ENDURING UNDERSTANDING:

The accounting system of a business summarizes data to produce financial information. Accounting
interpretations impact business decisions.

ESSENTIAL QUESTIONS:

How is accounting information used to impact business decisions?

STANDARDS:

Students will utilize systems and technology that record, analyze, interpret, and communicate
financial data.

Course Outline:
1. Unit 1 Accounting: The Language of Business
1.1.The role of accounting in business
1.2.The accounting equation
1.3.Identifying and recording business transactions
1.4.Creating Financial Statements
1.5.Careers in Accounting
2.Unit 2 The Accounting Cycle for a Service Sole Proprietorship
2.1.Journals
2.2.Ledgers
2.3.6 Column Worksheet and Financial Statements
2.4.Completing the Accounting Cycle
2.5.Cash and Banking Procedures
2.6.Ethics in Accounting
3.Unit 3 Payroll Accounting
3.1.Calculating and Recording Payroll
3.2.Calculating and Recording Payroll Liabilities
3.3.Payroll Taxes
4.Unit 4 Accounting for a Merchandising Corporation
4.1.Sales and Accounts Receivable
4.2.Purchases, and Accounts Payable
4.3.Inventories
4.4.10-Column Worksheet and Financial Statements
4.5.Completing the Accounting Cycle
4.6.Notes Payable and Receivable

Accounting First Year Course, Glencoe 2007 (ISBN: 978-0-07-868829-4)

MATERIALS:

OFFICE HOURS/EXTRA HELP:

See me to make an appointment. I want everyone to succeed this year in Course Name so if you
have any questions, or you feel like you are having a hard time, come see me as soon as possible.

GRADING POLICY:

Each course in the Business Department has Essential Assessments that the instructor uses to
measure student achievement of the standards and performance elements as defined by the
Delaware Department of Education. All Essential Assessments must be completed. The final
grade calculation and the grading scale are listed below.

Grading Scale: A 93-100 B 86-92 C 77-85 D 70-76 F <70

MAKE-UP WORK POLICY:

The Business Department will follow the make-up work policy specified in the Student Code of
Conduct.

LATE WORK POLICY:

Developing personality traits that foster career advancement is a performance indicator that
is integrated into each of the pathways of the Delaware Business Finance and Marketing
Standards.

In an effort to promote these personality traits, every Essential Assessment will be assigned
a target completion date. Essential Assessments submitted after the target completion date
will not be accepted.

REQUIRED SUPPLIES:

1 GB FLASH DRIVE
1 or 2 INCH 3-RING BINDER
8 TAB DIVIDERS
CALCULATOR

LOOSE LEAF PAPER
PENS, PENCILS, ERASERS
HIGHLIGHTER
BOOK COVER

Students must have all required supplies, including covered textbooks, by September 13.