Syllabus 2025-2026
Program: Finance Course Title: Accounting
Instructor: Emma Constant
Stanhope Elmore High School
4300 Main Street
Millbrook, AL 36054 Phone: (334) 285-4263 Fax: (334)285-4575
E-mail address: emma.constant@elmoreco.com
Course Fee: $15
Course Description:
Accounting is designed to help students understand the basic principles of the accounting cycle. Whether students aspire to be future business owners or work in finance with other companies, accounting skills are fundamental to success and applicable in many different fields. This course provides a comprehensive introduction to basic financial accounting, including analyzing and recording business transactions, preparing and interpreting financial statements, demonstrating generally-accepted accounting principles, and performing banking and payroll activities. Additionally, students receive exposure to the ethical considerations that accounting professionals must face and the standards of practice governing their work.
Course Goals
The primary objective of this course is to introduce students to the double-entry system of accounting for sole proprietorship, corporate, and partnership forms of business enterprises by using real-world applications and connections. Students will:
Gain knowledge and professional experiences
Develop skills essential for success
Build a strong foundation that enables them to become productive workers and citizens
Complete a project-based curriculum mirroring the activities in business in financial markets
Career and Technical Student Organization – Future Business Leaders of America (FBLA)
FBLA Dues: $30 (National Dues $10, State Dues - $4, Local $6, T-Shirt - $10).
Future Business Leaders of America-Phi Beta Lambda, Inc. (FBLA-PBL) Future Business Leaders of America-Phi Beta Lambda (FBLA-PBL) is a co-curricular component of the business program. This student organization enhances classroom instruction, develops leadership skills, and provides opportunities for professional growth and service. Business Technology students are strongly encouraged to be active FBLA members in order to participate in district, state, and national competitions and conferences. Professional Membership is available. Receive perks for such as hotel, restaurant and rental discounts.
Curriculum Materials: The curriculum materials/software to be used in this course include:
Century 21 General Accounting with online access
Student Workbook with working papers supplement
The Stock Market Game - www.stockmarketgame.org
http://financeintheclassroom.org/
http://nextgenpersonalfinance.org/curriculum/
https://frbatlanta.org/education/lessons/high-school.aspx
https://apps.irs.gov/app/understandingTaxes/student/simulations.jsp
http://www.mymoney.gov/Pages/default.aspx
http://mycareertech.com
Communication/Cloud Resources:
Remind.com Dropbox.com Mysehs.com Google Classroom
Supplies needed:
· Headphones
· Notebook for journaling
· Blue/black pen and PENCIL
· Calculator
Culminating Product/Professional Credentials:
The Alabama State Department of Education requires all Career and Technical programs to provide students with an opportunity to receive a business and industry recognized credential. Microsoft Office Specialist, Certified Guest Services Professional-CGSP, or A.S.K. Finance are the available course credentials for Banking & Financial Services, and it is recognized by business and industry. All students will complete culminating products related to each unit as suggested below (subject to change).
Grading Guidelines:
All grades earned during the 9-week grading period will be added and averaged according to the percentages earned. Progress reports will be sent home after the 4th week of each grading period. Grades will be determined by the following guidelines:
Points for assignments: · Tests/Projects – 65% · Daily assignments – 35%
Grading Scale:
A = 90-100
B = 80-89
C = 70-79
D = 60-69
F = Below 60
Makeup Policy – There will be a class assignment every day or a project to complete. If a student is absent an assignment will be missed. The student will have 5 school days from the day he/she returned to school to make up this missed assignment. It is the student’s responsibility to ask for make-up work. It is the student’s responsibility to make this request within 3 days after the absence.
**Leniency will be given due to quarantine situations, however students are expected to be virtually engaged during long periods of absence to avoid getting behind.
COURSE OUTLINE:
UNIT 1 Foundational Skills
UNIT 2: Accounting Procedures
UNIT 3: Ethics
UNIT 4: Payroll and Tax Preparation
UNIT 5: Leadership
UNIT 6: Career Opportunities
EMBEDDED LITERACY
Students will communicate effectively in both speech and writing to analyze cases using the Accounting Equation. Each unit has a literacy proponent and will be calculated as a project (major) grade worth 100 points.
EMBEDDED NUMERACY
Quantitative Knowledge and Skills. Students will use appropriate mathematical and statistical concepts and operations to interpret data and to solve problems. Students will address an information need by locating, evaluating, and effectively using information to complete correct business reports such as balance sheets, statement of changes in owners equity, post-closing trial balances.
ANCHOR ASSIGNMENT
Students will complete two “Mini-Practice Simulation” using the Steps in the Accounting Cycle. The first simulation, students will analyze transactions, use T-Accounts, complete journal entries, general journal, balance ledger cards, complete a trial balance and a six-column worksheet. In the second “Mini-Practice Simulation,” students will use the previous information to perform post-closing entries, a post closing trial balance, and business reports to include an income statement, statement of changes in owners equity, post-closing general journal and ledger cards, and a post-closing trial balance. Students MAY BE ASKED to write a report of their accounting experience.
DISCIPLINE POLICY
Students are required to adhere to the Code of Conduct and School Safety Guidelines. Offenses will be result in a step on the Classroom management form or a referral to administrator.
Classroom Management Steps
First Offense ……………………………Warning
Second Offense ……………….……. Parental Contact/Detention
Third Offense ………………………… Discipline Referral
CTE PROGRAM COMPLETERS
Students are eligible to receive an endorsement on their diploma by completing three CTE courses in any ONE pathway. For example, in Finance, you must complete three courses offered in the Finance pathway. It is recommended to complete Personal Finance as a pre-requisite course.
Sample Pathway for Accounting/Finance
Year 1—Personal Finance
Year 2—Business Communications or Economics and Financial Services
Year 3—Accounting