KEYBOARDING I - FCPS



ACCOUNTING 2

|Semester: |Instructor: |Office Phone: |Email: |

|Fall 2015 |Mr. Gentry |240-236-6629 |jeffrey.gentry@ |

Website:

OVERVIEW

This accounting course will give you a thorough background in the basic accounting procedures used to operate a business. The accounting procedures presented will also serve as a sound background for employment in office jobs and preparation for studying business courses in college. Accounting II is highly recommended for those of you who plan to gain employment in the accounting field or who plan to further your education by majoring in business. This course is also ideal for those of you who plan to own your own businesses in the future.

TEXT

Glencoe Accounting

Real-World Applications and Connections

Advanced Course - Fifth Edition

Guerrieri, Haber, Hoyt, and Turner

OBJECTIVES

UNIT 1 – THE ACCOUNTING CYCLE

• Explain basic principles and procedures learned during the first course of accounting.

• Describe the basic accounting equation and the effect various business transactions have on the equation.

• Analyze business transactions typical of a merchandising business organized as a corporation.

• Journalize and post business transactions and complete end-of-period activities.

UNIT 2 – ACCOUNTING FOR ASSETS, LIABILITIES, AND EQUITY

• Explain procedures in accounting for uncollectible accounts receivable; notes receivable; the cost of inventories; property, plant, and equipment assets; notes payable; bonds; capital and treasury stock; dividends; and retained earnings.

• Describe how the balances of certain accounts are updated at the end of the fiscal period.

• Describe how the financial events are reported on the financial statements.

UNIT 3 – UNDERSTANDING BUSINESS INFORMATION

• Demonstrate techniques that can be used to examine and explain information contained on financial statements.

• Understand the statement of cash flows and its use.

UNIT 4 – ACCOUNTING FOR OTHER FORMS OF ORGANIZATION

• Explain how to account for the formation, dissolution, and liquidation of a partnership and how to divide partnership earnings.

• Explain the structure and purpose of not-for-profit organizations.

• Describe the procedures used by not-for-profit organizations to plan for, control, and report on their operations.

MATERIALS

• Paper

• Pen (blue or black and red) AND Pencil every day.

GRADING

All grades are based on a point basis. It is very important that all students save their work in case they have questions about a particular project.

| |Course Grading Scale |

| |A |90 – 100 |

| |B |80 - 89.9 |

| |C |70 - 79.9 |

| |D |60 - 69.9 |

| |F |0 - 59.9 |

• When determining the overall course grade, I have the option to override the computer when averaging your two term grades. Example: Term I=80%. Term 2=70%. Mathematically, your overall average would be 75%. I could override the computer’s “B” so that your final course grade would be a "C".

• Participation and effort are required for the entire semester. Any student that fails a term due to FCPS attendance policies or failure to attempt and complete assignments may fail entire semester and not receive credit for the course at the discretion of the instructor.

*Students and parents should check the student’s progress and grade at grades.*

WORK HABITS (100 Points)

As this is an information technology class, students are encouraged and required to maintain appropriate work habits on a daily basis that include:

• Being on time

• Preparing and cleaning work areas

• Maintaining accurate work records

MISSED CLASSES

You are responsible for obtaining material, which may have been distributed on class days when you were absent. This can be done through contacting a classmate who was present or by contacting the instructor after she is going over the day’s activities or after class. Please remember, this is the student’s responsibility to obtain any missing assignments.

When you are legally absent from school, you will have 2 days to request make up work from that day. Make-up work may be done during FLEX. Under special situations a student may stay after school, please see me for arrangements. If work is not turned in within a reasonable time, a zero will be given for the assignment. All assignments are due as stated in class.

ACADEMIC DISHONESTY

Plagiarism and cheating are serious offenses and may be punished by failure on exam, paper or project and will not be tolerated.

NEED FOR ASSISTANCE

Please ask for help when you don’t understand an assignment. If you need additional help, tutoring sessions with me can be arranged during FLEX.

FLEX

The purpose of FLEX is to work on school related activities for 40 minutes. All school rules and expectations apply during FLEX. Students are expected to be on time, to be respectful, to work with all teachers cooperatively, to attend tutoring when requested, and to use the provided time in a productive manner. FLEX is not a free-block; no listening to music, playing cards, sleeping, etc.

Students are strongly encouraged to make effective use of this valuable time. It is imperative that you seek help from the instructor as soon as you encounter difficulty in the course. Students are also invited to form study groups and peer pairs for studying purposes. You may sign up for by signing up on the white board – remember that there are priority days, so I may not be able to pull you the day you want – don’t wait – sign-up as soon as possible

ACADEMIC DISHONESTY

Plagiarism and cheating are serious offenses and may be punished by failure on exam, paper or project and will not be tolerated.

CLASSROOM/LAB RULES

• Be on time for class. Late one is a warning, two, and three will result in detentions, late four will result in an office referral.

• First Late – warning

• Second Late – warning

• Third Late – 30 minute detention and Parent Contact

• Fourth Late – 30 minute detention and Parent Contact

• Fifth Late – Referral

• Headgear (i.e. hats, scarves, bandannas, sunglasses, etc.) is not to be worn inside the building from 7:30 am – 2:15 pm.

• NO FOOD AND DRINK is allowed in the lab. I will allow gum and bottled water. You will receive one warning; any other instances will result in a detention.

• Report any problems you are having with your computer immediately to your teacher.

• Do NOT adjust monitor settings, make alterations to any software, or copy any copyrighted programs.

• DO NOT change settings on printers. If a printer is jammed, ask the instructor for help. If you break a printer, it is considered destruction of school property.

• Please keep talking to a minimum. Please do not talk when directions or lectures are given.

• Please do not put your book bags on the counter tops. There is ample room under the counters.

• Keep assignments in your folders. Be sure to put all materials away at the end of class.

• Bring a pencil or pen to every class.

Electronic Devices and Cellular Telephones

Students are not allowed to use the class telephone or personal cell phones in the building from 7:30 – 2:15.

Electronic Devices, such as iPods, CD players, etc and cellular telephones are not permitted in the classroom during the school day and should be powered off and out of sight. Failure to surrender electronic device when requested by a staff member will result in additional disciplinary consequences.

If I see your child with any of the above mentioned devices, in my classroom, or otherwise, the following disciplinary actions will occur.

• 1st incident – WARNING ~ I will take the device and give back to the student at the end of the day.

• 2nd incident – the device is confiscated and I will take the device to the office. Student will have to pick up the device from the office at the end of the day.

• 3rd incident – the device is confiscated, taken to the office and the parent will be contacted. The student will be issued after school detention.

• 4th incident – the device is confiscated and taken to the office. The student will serve Saturday School and the parent/guardian will be contacted and will have to pick up the device from the office.

Please adhere to the following items. Performing any of the following will result in the loss of computer usage during class time and in some cases, a detention and/or referral.

← No downloading

← No playing games or going to music websites of any kind. (This includes yahoo launch)

← No file sharing

← No printing or scanning materials that are not class related without the instructors permission

← No printing materials for other classes

← No email unless given permission by the instructor to transmit class related materials to your home

← No messaging of any sort

← No use of the Internet without the instructor’s permission.

Mr. Gentry is responsible for the location of all students in his class at all times. Therefore, Mr. Gentry will never allow a student to leave the class unless Mr. Gentry has signed a hall pass.

** PLEASE RETURN THIS ENTIRE PAGE TO MR. GENTRY BY FRIDAY, AUGUST 28**

By signing below, you and your student have read and agree to the course policies, classroom/lab rules, grading policy and electronic devices/cellular telephone policies.

Student Name: _________________________________________________________________

(Please print neatly)

Student Signature: ________________________________________________ Date:________________________

Parent/Guardian Names: _________________________________________________________________________

(Please print neatly)

Parent Signature: _________________________________________________ Date: ________________________

Best phone number to reach Parent___________________________________________________________________

Best time to contact Parent via phone _________________________________________________________________

Parent Email Address: _______________________________________________________________________________

(Please print neatly)

Although I would rather speak to you in person, it is much easier for me to contact you or to respond to you via email. Please provide your email address if you have one.

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