Accounting II

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Standards and Benchmarks

Standard 1
Use Principles of planning, management, and organization.
1.1 Prepare financial statements for proprietorships.
1.2 Prepare financial statements for partnerships.
1.3 Explain the affect of each account in the accounting equation.
1.4 Analyze changes in financial standing.

Standard 2
Demonstrate knowledge of leadership.
2.1 Compile and present financial information in presentations.

Standard 3
Identify, plan, and prepare for a future career.
3.1 Research jobs in the Accounting industry.

Standard 4
Demonstrate knowledge of finance and commerce in global economy.
4.1 Analyze transactions for commerce.
4.2 Maintain and reconcile checking account.

Standard 5
Apply Professional customer service and communication skills.
5.1 Aid others in the understanding of the Accounting equation.

Standard 6
Demonstrate proficiency in the use of technology.
6.1 View, create and edit financial documents using accounting software.
6.2 Input data using accounting software.
6.3 Perform mathematical calculations using ten-key adding machines.

Content Outline
Unit Title: Suggested Length:
Accounting for a Merchandising Business Organized as a Corporation 10 weeks
Standard & Benchmarks:
Accounting II 1.3, 1.4, 2.1, 4.1, and 4.2
Content:
Students will learn how to record purchases and cash payments in special journals, record sales and cash purchases in special journals, account for uncollectible accounts receivable, account for plant assets and depreciation, account for inventory, account for notes and interest, accrue revenues and expenses, distribute dividends, and create financial statements and end of year fiscal period entries for a corporation. 
Suggested Student Performance/Product:
Students will complete chapter drills, exercises, problems, reinforcement activities, and simulations.
Suggested Resources:
Textbook, student working papers, and simulation packet 
Pre-AP Extensions:
 

Unit Title: Suggested Length:
Departmentalized Accounting 8 weeks
Standard & Benchmarks:
Accounting II 1.3, 1.4, 4.1, and 5.1
Content:
Students will learn to record departmental purchases and cash payments, record departmental sales and cash receipts, calculate and record departmental payroll, and prepare financial reports for a departmentalized business. 
Suggested Student Performance/Product:
Students will complete chapter drills, exercises, problems, reinforcement activities, and simulations. 
Suggested Resources:
Textbook, student working papers, and simulation packet 
Pre-AP Extensions:
 

Unit Title: Suggested Length:
Accounting Control System 2 weeks
Standard & Benchmarks:
Accounting II 1.3, 1.4, 4.1, and 5.1
Content:
Students will learn about voucher systems and inventory planning and evaluation. 
Suggested Student Performance/Product:
Students will complete chapter drills, exercises, problems, reinforcement activities, and simulations. 
Suggested Resources:
Textbook, student working papers, and simulation packets 
Pre-AP Extensions:
 

Unit Title: Suggested Length:
General Accounting Adjustments 8 weeks
Standard & Benchmarks:
Accounting II 1.3, 1.4, 4.1, and 4.2
Content:
Students will learn about accounting for uncollectible accounts, plant assets, notes payable, prepaid expenses, accrued expenses, notes receivable, unearned revenue, and accrued revenue. 
Suggested Student Performance/Product:
Students will complete chapter drills, exercises, problems, reinforcement activities, and simulations. 
Suggested Resources:
Textbook, student working papers, reinforcement activities, and simulations 
Pre-AP Extensions:
 

Unit Title: Suggested Length:
Career Exploration 2 weeks
Standard & Benchmarks:
Accounting II 3.1
Content:
Students will research and present on an accounting career. 
Suggested Student Performance/Product:
Students will create a PowerPoint presentation and research paper on the chosen career.
Suggested Resources:
Internet, Guest speakers, and Computers 
Pre-AP Extensions:
 

Unit Title: Suggested Length:
Automated Accounting 4 weeks
Standard & Benchmarks:
Accounting II 1.1, 1.2, 6.1, 6.2, and 6.3
Content:
Students will learn about discounts, debit memos, credit memos, plant assets, corporations, payroll, inventory, and sales order processing.
Suggested Student Performance/Product:
Students will complete chapter tutorials, application problems, and use the automated accounting software.
Suggested Resources:
Automated accounting textbook and software 
Pre-AP Extensions:
 

Secondary Course Syllabus

Accounting II                                                                                                                     11th-12th Grade

Rationale and Course Description

This course will provide students with a strong foundation in advanced accounting principles and techniques needed for success in careers in the accounting or other business related fields.

How will students learn?

Students will learn by hands-on activities, assignments, projects, direct instruction, and team work.

Content Outline

Students will complete units in:

How will students be assessed?

Students will be assessed through objective tests, projects, and simulations.

Major Projects/Products

Students will complete projects in careers and accounting simulations.

Learning Resources

Students will learn using textbook, automated accounting software, working papers, and the internet.

Grading Policy

Make-Up Work Policy

Pacing Calendar

1st Quarter

Standard 3: Identify, plan, and prepare for a future career.
3.1 Research jobs in the Accounting industry.
Standard 4: Demonstrate knowledge of finance and commerce in global economy.
4.2 Maintain and reconcile checking account.
Standard 6: Demonstrate proficiency in the use of technology.
6.1 View, create and edit financial documents using accounting software.
6.3 Perform mathematical calculations using ten-key adding machines.

2nd Quarter

Standard 1: Use Principles of planning, management, and organization.
1.3 Explain the affect of each account in the accounting equation.
Standard 4: Demonstrate knowledge of finance and commerce in global economy.
4.1 Analyze transactions for commerce.
Standard 5: Apply Professional customer service and communication skills.
5.1 Aid others in the understanding of the Accounting equation.
Standard 6: Demonstrate proficiency in the use of technology.
6.2 Input data using accounting software.

3rd Quarter

Standard 1: Use Principles of planning, management, and organization.
1.1 Prepare financial statements for proprietorships.
1.4 Analyze changes in financial standing.

4th Quarter

Standard 1: Use Principles of planning, management, and organization.
1.2 Prepare financial statements for partnerships.
Standard 2: Demonstrate knowledge of leadership.
2.1 Compile and present financial information in presentations.