Century 21 Southwestern Accounting Seventh Edition Chapter 7
ACCOUNTING III/IV SYLLABUS
Instructor:� ����� Wendy Clark
Room:������������ 217
Phone:������������ 218/945-6953 Ext 217
Hours:������������ 8:00-1:00
E-mail������������� wendyc@fertilebeltrami.k12.mn.us
On-line Lesson Plans:������������ http://fertilebeltrami.k12.mn.us (School Links section)
On-line Course Outlines:������� http://fertilebeltrami.k12.mn.us (F-B School link)
*NOTE:* � Syllabus may be subject to change depending upon class pace and unexpected schedule changes. We will assess the pace at the end of each week making appropriate revisions if necessary. All listed assignments must be done if student is absent.� In class, we may or may not do every assignment, but the information will be covered so if you are absent you are responsible for it.
Text/Resources :� Century 21 Accounting First-Year Course, Seventh Edition; Ross, Gilbertson, Lehman, Hanson, SouthWestern Publishers, cc 2000, www.thomson.com.
Advanced Standing Credits: � Students will need Accounting I/II to attain advanced standing credits.� If the student complete 1st and 2nd year he/she may receive credit for ACCT 122 Principles of Bookkeeping (3 credits) from all Northwest Technical Colleges.
Quarterly Grading :� 10% daily work (must be attached to the chapter test)
����������������������� ���� ������ 90% tests and project evaluation
93-100%=A���������������������������� 77-79% = C+
90-92% = A-��������������������������� 70-72% = C-
87-89% = B+�������������������������� 67-69% = D+
83-86% = B���������������������������� 63-66% = D
80-82% = B-��������������������������� 60-62% = D-
73-76% = C���������������������������� 59% or less = F
Extra Credit: � Extra credit is typically not assigned.� Students may earn extra credit points during the quarter by taking notes on each chapter and attaching those notes to his/her test.� This will earn the student up to 2 extra-credit points.� Students may also earn extra-credit points during the test reviews.� The student may earn one extra-credit certificate per question answered, without the use of the text, during the oral test review.� (Maximum of 2 certificates per chapter). � These certificates MUST BE attached to the test.
Late Work: � Late work is not accepted unless the student has been absent.� If absent, the student will receive one extra day for each day missed to get the work handed in. � The student is expected to retrieve assignments from the web or the lesson plan directory.
Assignment Rules: �
- Your chapter assignments must be attached to your Problem test when you hand it in or not credit will be received.
- Your name must be on all documents or they automatically go in the trash.
- Extra-credit will be given during the reviews.� Extra-credit points must be attached to the Problem test in order for them to count.
- Calculator may be used at any time.
- A pencil is a �WONDERFUL� idea, but not required.
Accounting III -- 1st / 2nd Quarter
Part 1 � Departmentalized Accounting
1st Quarter
Chapter 1��������� Recording Departmental Purchases and Cash Payments
1-1 Using Accounting Principles and Records
1-2 Journalizing and Posting Purchases and Purchases Returns
1-3 Journalizing and Posting Cash Payments and Reconciling the Bank Statement
Chapter 2��������� Recording Departmental Sales and Cash Receipts
����������������������� 2-1������� Departmental Sales on Account and Sales Returns and Allowances
����������������������� 2-2������� Journalizing and Posting Cash
Chapter 3��������� Calculating and Recording Departmental Payroll Data
����������������������� 3-1������� Employee Benefits and Earnings
����������������������� 3-2������� Completing Payroll Records
����������������������� 3-3������� Journalizing and Paying Payroll and Payroll Taxes
Chapter 4��������� Financial Reporting for a Departmentalized Business
����������������������� 4-1������� Interim Departmental Statement of Gross Profit
����������������������� 4-2������� Preparing a Work Sheet for a Departmentalized Business
����������������������� 4-3������� Financial Statements for a Departmentalized Business
����������������������� 4-4������� End-of-Period Work for a Departmentalized Business
2nd Quarter
Reinforcement Activity I � Processing and Reporting Departmentalized Accounting Data
Blue Skies Outfitter Business Simulation
Part 2 � Accounting Control Systems
Chapter 5��������� A Voucher System
����������������������� 5-1������� Vouchers and Voucher Register
����������������������� 5-2������� Voucher Check and Check Registers
����������������������� 5-3������� Selected Transactions in a Voucher System
Accounting IV � 3rd �/ 4th Quarter
Part 2 � Accounting Control Systems�continued
3rd Quarter
Chapter 6��������� Inventory Planning and Valuation
����������������������� 6-1������� The Nature of Merchandise Inventory
����������������������� 6-2������� Inventory Costing
����������������������� 6-3������� Estimating the Inventory
Part 3 � General Accounting Adjustments
�����������������������
Chapter 7��������� Accounting for Uncollectible Accounts
����������������������� 7-1������� Direct Write-off Method of Recording Uncollectible Accounts
����������������������� 7-2������� Allowance Method of Recording Uncollectible Accounts Expense
����������������������� 7-3������� Accounts Receivable Turnover Ratio
Chapter 8��������� Accounting for Plant Assets
����������������������� 8-1������� Buying Plant Assets
����������������������� 8-2������� Calculating and Journalizing Depreciation Expense
����������������������� 8-3������� Disposing of Plant Assets
����������������������� 8-4������� Other Methods of Depreciation
4th Quarter
Chapter 9��������� Accounting for Notes Payable, Prepaid Expenses, and Accrued Expenses
����������������������� 9-1������� Notes Payable
����������������������� 9-2������� Prepaid Expenses
����������������������� 9-3������� Accrued Expenses
Chapter 10������� Accounting for Notes Receivable, Unearned Revenue, and Accrued Revenue
����������������������� 10-1����� Notes Receivable
����������������������� 10-2����� Unearned and Accrued Revenue
Part 4 � Corporation Accounting
Chapter 11������� Organizing a Corporation and Paying Dividends
����������������������� 11-1����� Starting a Corporation
����������������������� 11-2����� Stock Subscriptions and the Balance Sheet
����������������������� 11-3����� Calculating and Journalizing Dividends for a Corporation
Chapter 12������� Acquiring Additional Capital for a Corporation
����������������������� 12-1����� Capital Stock Transactions
����������������������� 12-2����� Treasury Stock Transactions
����������������������� 12-3����� Bonds Payable Transactions
Century 21 Southwestern Accounting Seventh Edition Chapter 7
Source: http://fertilebeltrami.k12.mn.us/website/pages/staffdirectory/Course%20Outlines/Clark/Syllabus_Accounting_3-4.htm
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