Accounting Syllabus 2016-2017

School Year ____2016-2017__________

Course Accounting Course 07.4110000-1
Name Columbia High School Code Ms. Tammy Amado
School 678-874-0802 Teacher [email protected]
Name Name
School Teacher
Phone Email
Number
School http://www.columbiahs.dekalb.k12.ga.us/ Teacher http://columbiahs.dekalb.k12.ga.us/Tammyamado1.aspx
Website Website

Course Description
Course Description: Where does all the money go? As a person would not go to a foreign country and not learn the
language, accounting is the “language of business.” Principles of Accounting 1 is a skill-level course that is of value to all
students pursuing a strong background in business, marketing, and management. Using financial information, students will
learn how to make decisions about planning, organizing, and allocating resources using accounting procedures.
Performing accounting activities for sole proprietorships and corporations following Generally-Accepted Accounting
Procedures are included in the course. Students analyze business transactions and financial statements, perform payroll,
and evaluate the effects of transactions on the economic health of a business. Various forms of technologies and internet
research will be highlighted to expose students to the resources available when learning the language of business.
Employability skills are integrated into activities, tasks, and projects throughout the course standards to demonstrate the
skills required by business and industry. Competencies in the co-curricular student organization, Future Business Leaders
of America (FBLA), are integral components of the employability skills standard for this course. Principles of Accounting
1 may be the second course in the Advanced Business Pathway or the third course in the Business Accounting pathway in
the Finance Cluster. Students enrolled in this course should have successfully completed Introduction to Business &
Technology. If students are completing the Business Accounting pathway, successful completion of the Financial Literacy
course prepares students to take an End of Pathway assessment in this career area.

Accounting Standards

FIN-PA1-2 Analyze and evaluate the role that accountants play in business and society.
FIN-PA1-3 Utilize career-planning concepts, tools and strategies to explore, obtain and/or consider an accounting career.
FIN-PA1-4 Demonstrate and understanding by applying the steps of the accounting cycle to prepare financial statements
for proprietorships and corporations.
FIN-PA1-5 Apply generally-accepted accounting principles (GAAP) and explain how the application of GAAP impacts the
recording of financial transactions, and the preparation of financial statements.
FIN-PA1-6 Demonstrate an understanding and working knowledge of the preparation of financial statements.
FIN-PA1-7 Analyze the financial condition and operating results of a business for informed decision making
FIN-PA1-8 Evaluate and determine suitable internal accounting controls to ensure the safe guarding of assets
FIN-PA1-9 Summarize payroll procedures in order to calculate, record, and distribute payroll earnings
FIN-PA1-10 Explore how related student organizations are integral parts of career and technology education courses
through leadership development, school and community service projects, entrepreneurship development, and competitive
events. and related tax liabilities.

Curriculum Overview
The following academic concepts will be covered. THIS IS ONLY A GUIDE AND IS SUBJECT TO CHANGE.

CURRICULUM OVERVIEW
Career Unit – This unit helps prepare students to make career plans and to develop the tools they will need to get and keep
temporary, part-time, or full-time employment, now and in the future. Wise career decisions are a key part of financial
success. Topics covered: Career Research, Job Market, Interview Skills

Duration: 4 weeks
Money Management Unit – This unit helps students understand how to evaluate their paycheck and benefits, trends that
may affect your career and opportunities for advancement, prepare budgets and other financial records, the difference
between formal and informal contracts, and how to use a checking account, including writing checks, keeping a checkbook
register, and reconciling an account. Lastly students will discover how to choose the right bank and services to meet their
needs.

Duration: 8 weeks
Credit Management Unit – This unit will help students understand what credit is, how it works, and why it is important as a
consumer in the American economy. Students will learn about the various credit bureaus, credit ratings and reports,

responsibilities associated with consumer credit along with the costs of credit and how to manage credit wisely. Lastly,
students will learn about credit problems and ways to avoid them.

Duration: 4 weeks
Exam Review and Testing – Students will use this time to prepare for final exams

Duration: 2 weeks

BOARD-APPROVED INSTRUCTIONAL MATERIALS

Title
Century 21 Accounting

ISBN

978-1-305-94769-6

Replacement Cost N/A

Softcover book and/or resources Hardcover book

Online student access code Companion website

GRADING SYSTEM: The DeKalb County School District believes that the most important assessment
of student learning shall be conducted by the teachers as they observe and evaluate students in
the context of ongoing classroom instruction. A variety of approaches, methodologies, and
resources shall be used to deliver educational services and to maximize each student’s
opportunity to succeed. Teachers shall evaluate student progress, report grades that represent
the student’s academic achievement, and communicate official academic progress to students and
parents in a timely manner through the electronic grading portal. See Board Policy IHA.

GRADING CATEGORIES *GRADE PROTOCOL ~P (pass)
~F (fail)
Formative Assessment - 0% A 90 – 100
Assessment During Learning – 25% B 80 – 89
Guided, Independent, or Group Practice – 45% C 71 – 79
Summative Assessment or Assessment of Learning– 30% D 70
F Below 70

Notes:
*English Learners (ELs) must not receive numerical or letter grades for the core content areas in
elementary and middle school during their first year of language development. A grade of CS or
CU must be assigned. This rule may be extended beyond the first year with approval from the EL
Studies Program. English Learners must receive a grade for ESOL courses.

~Elementary schools will utilize P (pass) and F (fail) in Health/Physical Education, Music, World
Languages, Visual Arts and Performing Arts.

Career Opportunities for Accounting

Accounting Clerk.
Auditing Clerk.

Accounts Receivable Clerk.
Accounting Assistant.

Accounts Payable Clerk.
Bookkeeper.

Management Trainee.
Payroll Clerk

STUDENT PROGRESS DISTRICT EXPECTATIONS FOR SUCCESS

Semester progress reports shall be issued four and a half, nine and thirteen
and a half weeks into each semester. The progress of students shall be
evaluated frequently and plans shall be generated to remediate deficiencies
as they are discovered. Plans shall include appropriate interventions

ACADEMIC INTEGRITY designed to meet the needs of the students. See Board Policy IH.
HOMEWORK
Students will not engage in an act of academic dishonesty including, but
not limited to, cheating, providing false information, falsifying school
records, forging signatures, or using an unauthorized computer user ID or
password. See the Code of Student Conduct - Student Rights and
Responsibilities and Character Development Handbook.
Homework assignments should be meaningful and should be an application
or adaptation of a classroom experience. Homework is at all times an
extension of the teaching/learning experience. It should be considered the
possession of the student and should be collected, evaluated and returned
to the students. See Board Policy IHB.

Homework will be posted on Edmodo prior to the assignment being due.
Students who fail to complete homework assignments will have 3
opportunities to submit late homework assignments. If the student fails to
submit homework assignment(s) on the date defined by the instructor, he
or she will receive an 11pt deduction the 1st day late after the defined due
date; and an additional 9pt deduction day 2 after the defined due date; and
an additional 10 points the 3rd day after the due date. This will be the
students’ LAST opportunity to submit the late homework assignment.
Failure to take advantage of these opportunities will result in a grade of a
zero remaining in the gradebook which will be averaged into the student’s
final grade in the course.

MAKE-UP WORK When a student is absent because of a legal reason as defined by Georgia
DUE TO ABSENCES law or when the absence is apparently beyond the control of the student,
the student shall be given an opportunity to earn grade(s) for those days
LATE ASSIGNMENTS absent. Make-up work must be completed within the designated time
allotted. See Board Policy IHEA.

Each student is expected to complete all assignments in the allotted time.
Late assignments are penalized. Students can only turn in assignments up
to three days after the instructor’s determined deadline. Late assignments
are penalized as follows: Day 1 late 11 points will be deducted, Day 2: 9
additional points deducted, Day 3: 5 additional points will be deducted
from the grade. If a student does not turn in the assignments three days
after the initial deadline, you will receive a zero for the assignment. No
other opportunity will be afforded to complete the assignment. NOTE: IF
YOU ARE PRESENT IN CLASS AND FAIL TO SUBMIT AN
ASSIGNMENT ACCORDING TO THE DUE DATE A DOUBLE ZERO WILL
BE ENTERED IN THE GRADEBOOK SIGNIFYING THE STUDENT WAS
PRESENT IN CLASS AND HAD AMPLE OPPORTUNITIES AND TIME TO
COMPLETE AND SUBMIT THE ASSIGNMENT BUT CHOSE NOT TO
COMPLETE THE ASSIGNMENT AND FAILED TO SUBMIT THE
ASSIGNMENT ACCORDINGLY. NO EXCEPTIONS

REASSESSMENT The goal of any summative assessment is to assess the level of mastery on
POLICY a set of performance standards. Often, students perform on some
assessments better than others. Therefore, reassessment should be used
as a learning opportunity and students should take more responsibility for
learning. There is no minimum grade for reassessment. However, the
reassessment score will be averaged with the initial assessment score. The
student is required to attend at least one tutorial session for re-teaching
prior to the reassessment. Reassessments must occur within the same 4.5
week period as the original assessment. Students will be given 1
opportunity to redo an assessment. An assessment can only be redone or
made up at a tutorial session. If a student fails to comply with the
reassessment/make-up test opportunity policy (within the 4.5 week period)
he or she will receive a zero for the assessment they failed to make up due
to an absence or the failing grade the student received initially on the test
or quiz will remain in the gradebook. NOTE: Students must sign up for

CLASSROOM a tutorial session for a re-teach and then sign up for a tutorial
EXPECTATIONS session to retake or complete the assessment initially. Failure to
sign up will result in the student not being permitted in the
classroom

SCHOOL EXPECTATIONS FOR SUCCESS

1. All students are expected to arrive to class promptly and prepared. As soon as
the last bell rings, students are expected to be in their assigned seats, otherwise a
student is considered tardy.
2. It is the student’s responsibility to bring all required materials to class every
day.
3. Cheating will not be tolerated! If you cheat or allow/assist someone to cheat,
all parties involved will receive a zero and your parents will be notified
immediately. NO MAKE UP OPPORTUNITY WILL BE AFFORDED FOR ANY REASON.
4. NO gum, candy, food, or drinks are allowed in this classroom/lab at any time.
5. Keep the room clean and respect the equipment and furnishing
6. Absolutely no use of vulgar, profane, or inappropriate language in the
classroom
7. Students should use the restroom during class change--you will receive 3
EMERGENCY passes for each semester. If those passes are used, you will not be
permitted to leave the room unless you have a medical emergency. Students must
be responsible for their own class pass, if it is loss you will not receive a
replacement.
8. Students are not to groom in class, this includes hair, make-up, nails, etc…
9. Electronic devices, pagers, cellular phones, ipods, CD players, MP3 players,
hand-held games, cards, or any other material not related to or used in this class
should be left at home. Bringing these items to class will result in confiscation.
Items will be released only to a parent or guardian.
10. When using the computer lab, NO student is to use the computer for activities
that do not relate to this class; therefore, you should not be checking e-mail,
chatting, playing games, downloading, uploading, doing research for another class,
listening to music, personal browsing, etc….When allowed to use the Internet,
visiting websites that are not appropriate for school or not educationally related is
PROHIBITED. Violators will face consequences as outlined in the student
handbook.

Discipline Policy: Students who do not adhere to classroom rules will
incur consequences. The instructor reserves the right to contact parents,
administration, or counselors at any point in the discipline chain.

First Offense (Level 1): Warning given
Second Offense (Level 2): Seat assignment changed, parent contacted,
sign discipline book.
Third Offense (Level 3): Student is assigned detention and parent is
contacted, sign discipline book.
Fourth Offense (Level 4): Parent is contacted, Self-Improvement
Contract drawn-up and signed.
Fifth offense (Level 5): Administrative referral.

Detention: Detention will be held from 3:00-3:30pm in room 39 on the
assigned date(s). You should arrive promptly and be prepared to complete
assigned task. Failure to report to detention will result in a referral to an
administrator. If you have a conflict with the dates assigned, please see
the instructor prior to your assigned date(s).

The following offenses will result in immediate administrative referral:
Fighting, vandalism, overt defiance, or stopping the class from functioning.

No student has the right to interrupt another student's learning
processes or the instructor's ability to deliver instruction. Violators
will face consequences.
**All students should observe ALL the rules and regulations in the
Student Handbook. **

MATERIALS AND  8 GB or more Flash Drive
SUPPLIES  3-Prong Folder
EXTRA HELP Tutorial sessions are held on Thursdays by appointment only. Students
PARENTS AS must sign up at least 24 hours prior to a session and receive a pass from
PARTNERS Ms. Amado. Tutorial sessions run from 3:00-3:30pm
Parent(s), you are a vital part of your child’s success; we can’t do it without
FBLA you. This semester, we would like for you to volunteer your time. You can
volunteer with FBLA, during special events/ceremonies, as a guest speaker
CERTIFICATIONS or as an active member of our advisory board. In addition, you may donate
supplies to the class and receive volunteer hours. Feel free to contact me,
INTERNET so we can decide which volunteer opportunity suits you best
ACCEPTABLE USE
Supply Donations for Volunteer Hours:
UNIFORM POLICY  Hand Sanitizer
 Paper Towel
 Lysol Wipes or equivalent
 Tissue

Future Business Leaders of America (FBLA) is a co-curricular student
organization that plays an integral part in the components of the Business
& Technology course standards. The development of positive personal
qualities and leadership is a vital component for career and academic
success. In this course, that development is achieved through a variety of
methods, which include the participation in future competitions based on
knowledge and skills learned in the classroom, career and leadership
development through peer interactions, and adult mentoring. FBLA
activities are incorporated throughout this course and all of the Business
and Computer Science courses. Students are strongly recommended to join
FBLA to benefit from the wealth of opportunities the organization has to
offer. To join FBLA, dues are only $30.00 due on or before September
1st (membership fee includes state & national dues and organization t-
shirt)

The Business Management & Administration and Finance pathways prepare
students with the skills needed for the following industry recognized
credentials: MOS Word Core, NOCTI Fundamental Business Concepts,
NOCTI General Management Assessment, Entrepreneur Assessment,
and/or WISE Financial Literacy Competency Test.

Use of the Internet must be in support of education and research and
consistent with the educational objectives of the DeKalb County School
System. The use of the Internet is a privilege, not a right, and
inappropriate use will result in cancellation of those privileges. Any student
user not complying with the DeKalb County School System Internet
Acceptable Use Agreement shall lose Internet privileges for a period of not
less than one week.
Students are required to be in the Columbia High School Uniform daily.
Bottoms: Khaki or Navy
Tops: White, Blue, or Orange
Shoes: Black, Brown, or White
Outerwear: Blue or Orange
Belts: Black or Brown (NO large fashion or studded belts)

*LARGE DANGLING JEWELRY IS PROHIBITED IN THE BUSINESS
EDUCATION CLASSROOM
*LARGE BAGS AND NONTRASPARENT BAGS OF ANY KIND ARE
PROHIBITED (Note: students will not be allowed to enter the class
if they are in violation of dress code. Students will receive a tardy
if they must return to their locker and the tardy bell has rung due
to a breach of this rule)

*Students who violate the dress code will receive a consequence on

the first offense

PARENT-TEACHER *FBLA Members: For FBLA competitive events and other identified
CONFERENCES outings, students must purchase and wear the FBLA patch
Due to demanding schedules, conferences will be by appointment only after
school. Conferences will not be held during instructional time.
Parent/Teacher conferences are strongly encouraged, so in an effort to
better accommodate all parents please utilize the link on my website to
schedule an appointment.

PARENT VISITS Parents may visit the classroom at anytime, however this must be arranged
DURING through the main office and requires a 24-hour notice. In addition, several
INSTRUCTIONAL TIME criteria must be met during the visit. These criteria can be obtained in the
student handbook or via the main office.

PLEASE SIGN BELOW AND RETURN
I have read the syllabus.
Student Signature___________________________________________________________
Parent/Guardian Signature____________________________________________________
Date_____________________________

Additional information to support continued contact: Parent/Guardian
Information

Day Time Phone Number

Cellular Phone Number
Home Phone Number

Email Address