Accounting 11 - SD23



Accounting 11- Mr. Feldes

Accounting is known as the “Language of Business”. Business makes the world go round. So, if you are going to participate in this world, a working knowledge of accounting will be a huge benefit. Individuals, entrepreneurs, businesses, governments, all base a great deal of their decision making on their financial position. As recent history has proven, many seemed to have “skipped out” of accounting as financial turmoil seems to be everywhere. This course introduces you to procedures that are used by all businesses in Canada and generally accepted accounting principles in use throughout North America. Hopefully, you will build your financial skills to ensure your personal success and perhaps make a real contribution for others as well.

We will be following the textbook Units closely and you will be required to keep pace. The procedures and details of accounting are very important, but what students will work towards are the skills to analyze and interpret the information being presented.

If you use your time in class wisely, it is unlikely you will need to take accounting work home in the formal sense.

Materials required: Calculator, pens, pencils, eraser, binder for worksheets (could be combined with other)

Term Evaluation

25% Daily Work that consists of unit and review completion.

75% Unit Tests

Years Evaluation

50% First Term- Students must complete to Unit 10 or Term 1 mark will reflect missing assignment(s)

50% Second Term – Complete to Performance Task #2 to complete course.

For each of the learning units in the textbook, instruction sheets are provided in the student’s study guide handouts and online assignments. They should provide sufficient directions for students to proceed through the course quite independently.

|Teacher’s Role |Student’s Role |

|Set expectations and targets for course completion |Keep an organized notebook. |

|Teach short lessons to introduce material |Take control of the learning. |

|Monitor student progress |Keep pace with learning timeline. |

|Mentor and Guide |Learn from each other. |

|Build and mark final assessments |Successfully master concepts at a high standard. |

|Connect Accounting concepts to related financial area: | |

|Personal/Business for ex. | |

Course Outline and Timeline

| |

|Chapter 1 - The Balance Sheet |

|  |Unit 1 - Financial Position |

| |Introduction Period 1 |

| |Personal Balance Sheet: Period 1 |

| |Company Balance Sheet Period 2 |

| |Purpose of Accounting – Period, Business Equity, Balance Sheet Preparation, Liquidity Order, Maturity Date Rule, Cost Principle |

| | |

| |Users of the Balance Sheet Period 3 |

| |Common Recording Practices Period 3 |

| |Electronic Spreadsheets Period 3 |

| |Career and Personal Development Period 4 |

| |Review Sheet 1 Period 4 |

| |Exercises 7-8 Due Period 4 |

| |Unit 1 Test Period 5 |

| |Student Record Sheets Period 5 |

| |Unit 2 - Business Transactions |

|  |

| Chapter 2 - Balance Sheet Accounts |

|  |Unit 3 - Recording Transactions in T-Accounts |

|  |

|Chapter 3 - The Income Statement |

|  |Unit 4 - Preparing the Income Statement |

|  |Unit 5 - Revenue and Expense Accounts |

|  |

|Chapter 4 - The Journal and the Ledger |

|  |Unit 6 - The Journal |

|  |Unit 7 - Posting to the Ledger |

|  |Unit 8 - Source Documents |

|  |

|Chapter 5 - The Work Sheet and Classified Financial Statements |

|  |Unit 9 - The Work Sheet |

|  |Unit 10 - Classified Financial Statements |

|  |

|Performance Task 1 - Berrigan Enterprises |

|  |

|Chapter 6 - Completing the Accounting Cycle for a Service Business |

|  |Unit 11 - Adjusting the Books |

|  |Unit 12 - Work Sheet, Adjustments, Financial Statements |

|  |Unit 13 - Adjusting and Closing Entries |

|  |

|Performance Task 2 - The Community Theatre |

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