Course Length: One year
Grade Level: 10, 11, 12
Prerequisite: Computer Technology
Textbooks and other materials:
Textbook: Century 21 Accounting 9E Multicolumn Journal. Claudia Bienias Gilbertson, CPA; Mark W. Leyman, CPA; South- Western Cengage Learning, 2008.
Aplia.com online working papers, Cengage Learning.
Course Description: Accounting introduces students to accounting concepts, principles, and the
accounting cycle for a service business organized as a proprietorship and a merchandising business organized as a corporation. This course includes sales, purchases, cash receipts, cash payments,
financial statements, cash control systems and payroll. In addition, this course introduces students to accounting software and spreadsheet software.
Method of Teaching: Short lecture with overhead demonstrations. Most of the class time is student hands-on activities.
Grading Method: Materials collected from students' hands-on activities, study guides, and tests (concepts and problems) are graded using a point system.
I. Accounting Concepts
II. Accounting Cycle
III. Cash Control Systems
C. Electronic funds transfers
D. Check register/check stubs
E. Checking account reconciliation
F. Petty Cash Fund
IV. Payroll records
V. Accounting for Uncollectible Accounts Receivable
VI. Accounting for Plant Assets and Depreciation
VII. Accounting for Inventory
Conway Springs High School Accounting Outline Page of