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Accounting I


Course Description 
Accounting is planning, recording, analyzing and interpreting financial information.  Businesses and individuals alike must complete and file various forms related to accounting activities.  Accounting I will focus on the accounting activities of a sole proprietorship (business owned by one individual), a partnership (business owned and operated by two or more people, and accounting activities performed by individual citizens.   This course is designed to help those going on to college for business as well as those interested in learning more about personal accounting activities encountered throughout life.  ACCOUNTING IS KNOWN AS THE LANGUAGE OF BUSINESS!!




Course Goals
1.Know Accounting as it relates to careers.
2.Know Accounting terminology.
3.Understand Accounting concepts, principles, and practices.
4.Apply Accounting procedures.

Course Grading:

Tests and Reinforcement Activities    40%   
   
Homework                20%

Study Guides and Quizzes        20%   

3 Ring Notebook            20%
Notebook is to be organized in order by chapter with the following items:
**Terms Review definitions with chapter, name, and date at top of page.
**Audit Your Understanding questions & answers with chapter and date at top of page.
**Cases for Critical Thinking answers with chapter, name, and date at top of page.
**Working Papers in order: Work Together, On Your Own, Application Problems,
    Mastery Problems,  Challenge Problems (if applicable) Reinforcement Activities

Notebook grade will be determined by the following:
Pages evenly hole punched in an orderly fashion with all required materials present.


Daily Expectations
Be prepared (text, workbook, calculator, etc) and on time
Use only black or blue pen
Respect each other, the equipment, and keep your area clean 


Course Syllabus
Week 1
Chapter 1     Starting a Proprietorship

Week 2
Chapter 2    Equation Changes That Affect Owner’s Equity
Chapter 3    Debits and Credits

Week 3
Chapter 4    Journalizing Transactions

Week 4   
Chapter 5    Posting To A General Ledger


Week 5
Chapter 6    Cash Control Systems

Week 6    Reinforcement Activity I, Part A

Week 7
Chapter 7    Worksheet for a Service Business

Week 8
Chapter 8    Income Statements and Balance Sheets

Week 9
Chapter 9    Adjusting and Closing Entries

Week 10    Reinforcement Activity I, Part B

Week 11
Chapter 10    Journalizing Purchases and Cash Payments

Week 12
Chapter 11    Journalizing Sales and Cash Receipts

Week 13
Chapter 12    Posting to General and Subsidiary Ledgers

Week 14
Chapter 13    Payroll Records

Week 15
Chapter 14    Payroll, Taxes, and Reports

Week 16    Reinforcement Activity 2, Part A

Week 17
Chapter 15    Worksheet for a Merchandising Business

Week 18   
Chapter 16    Income Statements, Owner’s Equity Statements, Balance Sheets

Week 19
Chapter 17    Adjusting and Closing Entries for a Partnership

Week 20    Reinforcement Activity 2, Part B

Week 21-25
Final        Fitness Junction Business Simulation





Accounting II


Course Description 
Accounting is planning, recording, analyzing and interpreting financial information.  Businesses and individuals alike must complete and file various forms related to accounting activities.  Accounting II will focus on the accounting activities of a  corporation. Activities will include but are not limited to departmental cash payments, cash receipts, payroll, financial reports, inventory, budgeting, uncollectible accounts, notes payable/receivable, prepaid/accrued expenses, and unearned/accrued revenue.  This course is designed to help those going on to college for business as well as those interested in learning more about personal accounting activities encountered throughout life.  ACCOUNTING IS KNOWN AS THE LANGUAGE OF BUSINESS!!

Course Goals
1.Know Accounting as it relates to careers.
2.Know Accounting terminology.
3.Understand Accounting concepts, principles, and practices.
4.Apply Accounting procedures.


Course Grading
Tests and Reinforcement Activities    50%       
Homework                25%
Study Guides and Quizzes        25%   

Daily Expectations
Be prepared (text, workbook, calculator, etc) and on time
Use only black or blue pen
Respect each other, the equipment, and keep your area clean 


Course Syllabus
Week 1
Chapter 1     Recording Departmental Purchases and Cash Payments

Week 2
Chapter 2    Recording Departmental Sales and Cash Receipts
   

Week 3
Chapter 3    Calculating and Recording Departmental Payroll

Week 4   
Chapter 4    Financial Reporting for a Departmentalized Business


Week 5    Reinforcement Activity I
       

Week 6
Chapter 5    Voucher Systems   

Week 7
Chapter 6    Inventory Planning and Valuation

Week 8
Chapter 7    Accounting for Uncollectible Accounts

Week 9
Chapter 8    Accounting for Plant Assets

Week 10
Chapter 9    Notes Payables, Prepaid Expenses, Accrued Expenses   

Week 11
Chapter 10    Notes Receivable, Unearned Revenue, Accrued Revenue

Week 12
Chapter 11    Organizing a Corporation and Paying Dividends

Week 13
Chapter 12    Acquiring Additional Capital for a Corporation

Week 14
Chapter 13    Financial Reporting for a Corporation

Week 15    Reinforcement Activity 2

Week 16   
Chapter 14    Budgetary Planning and Control

Week 17
Chapter 15    Management Decisions Using Cost-Volume Ananlysis

Week 18   
Chapter 16    Management Decisions Using Present-Value Analysis

Week 19
Chapter 17    Financial Statement Analysis

Week 20   
Chapter 18    Statement of Cash Flows
Week 21
Chapter 19    Cost Accounting for a Manufacturing Business

Week 22
Chapter 20    Financial Reporting for a Manufacturing Business

Week 23    Reinforcement Activity 3






COURSE INFORMATION SHEET


Course:  Alternative Education Math
Teacher: Mr. Moore
Room 204
Period 6 Trimesters 1, 2, and 3
Text:  Financial Math Review


Course Objective:  To help students become knowledgeable about mathematical and financial encounters which are a part of daily life. Students will review basic math skills such as fractions, statistics, ratios, and proportions using practical lessons. Financial Math Review will make students comfortable with personal finance applications and provide a realistic context for students to become competent in basic math skills.


Grading: 

TESTS    /QUIZZES        50%
DAILY WORK        25%
EFFORT/BEHAVIOR        25%       



MATH SKILLS REVIEW TOPICS (students will complete lessons to demonstrate proficiency in these areas.)

*Place Value
*Number Names
*Adding and Multiplying Decimals
*Multiplying and Dividing Decimals
*Ordering Decimals
*Percents as Decimals
*Fractions as Decimals
*Rounding
*Percent Computations
*Word Problems
*Probability
*Surface and Volume
*Measurements of Geometry





FINANCIAL MATH REVIEW

CHAPTER 1
DOLLARS AND SENSE
1.1Types of Warranties
1.2Unit Prices
1.3Sales Receipts
1.4Retail Prices
1.5Discounts
1.6Sales Tax
1.7At-Home Shopping
1.8Project
1.9Chapter Assessment


CHAPTER 2
COMPENSATION
2.1Looking for Work
2.2Pay Periods
2.3Hourly Pay
2.4Commissions
2.5Piecework Pay
2.6Insurance at Work
2.7Project
2.8Chapter Assessment



CHAPTER 3
TAXES
3.1Social Security
3.2Analyzing Tax Tables
3.3Taxes on High Incomes
3.4Net Pay
3.5Filing Tax Returns
3.6Deductions and Credits
3.7Project
3.8Chapter Assessment








CHAPTER 4
BANKING
4.1Savings Vehicles
4.2Compound Interest
4.3Savings Plans
4.4Checking Accounts
4.5Reconciling Statements
4.6Project
4.7Chapter Assessment



CHAPTER 5
INDEPENDENT LIVING
5.1Choosing to Move
5.2Renting Apartments
5.3Buying a Home
5.4Condos and Co-ops
5.5Project
5.6Chapter Assessment


CHAPTER 6
TRANSPORTATION AND TRAVEL
6.1Classified Ads
6.2Auto Statistics
6.3Auto Insurance
6.4Auto Maintenance
6.5Driving Distances
6.6Renting a Car
6.7Buying Airline Tickets
6.8Vacation Planning
6.9Project
6.10Chapter Assessment



CHAPTER 7
BUDGETING FOR EXPENSES
7.1Utility Bills
7.2Homeowners Insurance
7.3Health Insurance
7.4Life Insurance
7.5Preparing a Budget
7.6Project
7.7Chapter Assessment





CHAPTER 8
CONSUMER CREDIT
8.1Paying for Goods
8.2Installment Plans
8.3Leasing vs Buying
8.4Lending Institutions
8.5Consumer Loans
8.6Credit Statements
8.7Average Balances
8.8Project
8.9Chapter Assessment


CHAPTER 9
STOCKS AND BONDS
9.1Business Organizations
9.2Stock Tables
9.3Stock Transactions
9.4Broker Commissions
9.5Dividend Income
9.6Corporate Bonds
9.7Project
9.8Chapter Assessment


CHAPTER 10
DISPLAYING FINANCIAL INFORMATION
10.1Bar Graphs
10.2Line Graphs
10.3Pie Graphs
10.4Pictographs
10.5Stock Graphs
10.6Project
10.7Chapter Assessment





BUSINESS LAW
The topic of law is extremely vast and interesting.  This course is designed to help you become more aware of  the different areas of  law as they relate to you as a citizen, consumer, or business person in your daily life.   I encourage and invite you to be an active learner and engage yourself in  our activities and discussions.   If you have any concerns, feel free to come to the Business Office on the second floor.  Good Luck!

BUSINESS LAW SYLLABUS

Unit 1  LAW, JUSTICE, AND YOU
Chapter  1    The Shield of the Constitution
Chapter 2    Ethics in Our Law
Chapter 3    Kinds of Laws
Chapter 4    Enforcing the Law
Chapter 5    Crimes
Chapter 6    Torts

Unit 2  SPECIAL LAWS FOR SPECIAL GROUPS
Chapter 7    Laws for Minors
Chapter 8    Laws for Families
Chapter 9    Laws for Consumers

Unit 3  CONTRACTS:  MAKING BINDING AGREEMENTS
Chapter 10    Offer and Acceptance
Chapter 11    Mutual Consideration
Chapter 12    Void and Voidable Agreements
Chapter 13    Proper Form
Chapter 14    Ending Contractual Obligations
Chapter 15    Remedies for Breach of Contract

Unit 4  CONTRACTS:  BUYING AND SELLING GOODS
Chapter 16  The Sales Contract
Chapter 17  Transfer of Ownership and Risk of Loss
Chapter 18  Defective Products

Unit 5  USING CREDIT
Chapter 19  Debts and Bankruptcy
Chapter 20  Collateral and Repossessions

Unit 6  WORKING FOR OTHERS
Chapter 21 Employment Contracts
Chapter 22 Unions
Chapter 23 Employment Discrimination
Chapter 24 Employee Injuries
Chapter 25 Agents

Unit 7  PROPERTY LAWS
Chapter 26 Personal Property
Chapter 27 Bailments
Chapter 28 Real Property
Chapter 29 Landlord and Tenant

Unit 8  CHECKS AND OTHER COMMERCIAL PAPER
Chapter 30 Nature and Kinds of Commercial Paper
Chapter 31 Negotiability
Chapter 32 Rights and Defenses of Holders

Unit 9  PROTECTING AGAINST LOSS
Chapter 33 Nature and Kinds of Insurance
Chapter 34 Property and Casualty Insurance
Chapter 35 Automobile Insurance
Chapter 36 Life Insurance and Social Insurance

Unit 10  BUSINESS ORGANIZATIONS
Chapter 37  Sole Proprietorships and Partnerships
Chapter 38  Corporations

FINAL EXAM


GRADING PROCEDURE BREAKDOWN
Tests are worth 35% of your quarterly grade.
Homework assignments are worth 35% of your quarterly grade.
Quizzes are worth 15% of your quarterly grade.
Notebooks are worth 10% of your quarterly grade.
Class Participation is worth 5% of your quarterly grade.


CLASSROOM PROCEDURES
Be on time for class.
Come prepared for class.
Be respectful of others, their opinions and their property while in class.
Leave your area clean when you leave for the day.
If you borrow something, put it back where it belongs.


Pushing yourself to meet your educational potential will make your accomplishments feel that much better at the end of the semester.  Good luck, go to work and have fun doing it!!!



WELLS HIGH SCHOOL COOPERATIVE EDUCATION

Course Objective:  Provide students with an opportunity to develop occupational skills through part-time work and classroom instruction in order to gain employment as an entry level employee.  In accomplishing this objective students are expected to meet certain requirements to ensure the best possible school/work experience and to earn credit toward graduation from Wells High School.

Classroom Rules

1.Attend all classes on time.  Just as if you are going to work.
2.No food or drink in the classroom.  Eat before you get to class.
3.Use equipment properly and return things after you have finished using them.
4.Be respectful of others in the class.
5.No games are allowed on the computers.
6.Exit 2 is fire exit.

What is Needed for Co-op?

1.A positive attitude
2.Open mind
3.Eagerness to learn
4.Handling of Constructive Criticism
5.Work Ethic

Class Supplies Needed

1.Hardcover three ring binder
2.Pens and Pencils
3.Floppy Disk of your own


Grading
You will receive a classroom grade as well as workplace credit.   I will take your classroom grade and your quarter grade and average them to determine your final quarter grade.

Tests/Projects    40%
Portfolio    20%   
Quizzes    15%
Homework    25%   



WHAT IS OPTIONS?

Good question.  Options is a course that is designed to make you more aware of several things that are going to have an impact on your life in a few years.  It is an exploratory course in which you are encouraged to find information, with my assistance, and see how it will apply to you when you leave high school.    The course lasts one trimester and each student receives ½ credit upon successful completion.

WHAT WILL I LEARN IN OPTIONS?

 There are several different topics we will discuss and learn about and each one is usually a main theme for the week.  Some however are repeatedly stressed throughout the entire course.  See partial list below.


FUTURE WORKFORCE AND LABOR TRENDS


PERSONAL INTERESTS, APTITUDES, LEARNING STYLES, PERSONALITY TYPES


CAREER AWARENESS  AND CAREER CLUSTERS


SECONDARY AND POST SECONDARY PLANNING (COLLEGES, MILITARY, ETC.)


JOB SEEKING SKILLS


COVER AND THANK YOU LETTERS


RESUMES


APPLICATIONS


INTERVIEWING SKILLS


FINANCIAL MANAGEMENT

GRADING:  PROJECTS 50%, HOMEWORK 10%, PORTFOLIO 20%, FINAL 20%





SENIOR SURVIVAL—“YOU CAN AND WILL MAKE IT ON YOUR OWN”

Mr. Moore    Room 204   



Senior Survival Objective: 
The objective of this course is to introduce students to various situations they will face in the near future after graduating from high school and throughout their lives.  After being introduced to topics, students will acquire the skills needed to become successful independent citizens, consumers, and workers in our society.




Teaching Materials:
The “On Your Own” simulation will be used during the trimester for a majority of your assignments along with supplemental materials (magazine, newspaper, internet articles, websites) I will provide.  I will also create and give several assignments based on personal experiences which I feel will benefit you.



Topics To Be Covered
Personal File Management
Banking and Banking Services
Budgeting (Income and Expenses)
College Living
Credit Cards and Credit Reports
Income Taxes and Filing
Housing (Renting and Purchasing)
Insurance (Tenants, Car, Life, Medical)
Purchasing Automobiles
Consumer Rights and Responsibilities
Legal Issues and Agreements
Financial Planning





Grading:
Tests/Projects        50%
Homework        30%
Portfolio        15%
Class Participation    05%

Tentative Senior Survival Weekly Schedule:
This schedule is for the trimester but may be adjusted due to unforeseen circumstances such as snow days, assemblies, school-wide testing, etc.  We will do our very best to stay with the schedule in order to complete the necessary requirements of the course.



Week 1                 File Management/Banking


Week 2                Banking Services/ Internet
                            Assignment

Week 3                Budgeting (Income and Expenses)


Week 4                Credit Cards and Credit Reports


Week 5                Income Taxes and Filing


Week 6                College Living


Week 7                Housing (Renting and Purchasing)

                   
Week 8                        Purchasing Automobiles


Week 9                Insurance (Tenants, Car, Life,
                            Medical)


Week 10                Consumer Rights and 
                    Responsibilities
       

Week 11                Legal Issues and Agreements


Week 12                Financial Planning