• Accounting


    Instructor: Mr. Stircula

    Room #: 115

    Duration: 1 semester

    E-Mail: robertstircula@solonboe.org

    Credit: .5 units

    Prerequisite: there are no prerequisites for enrollment in Accounting

    Course Description:

    This course provides the basic principles of accounting, how to open a set of financial records, how to journalize, post, prepare financial statements and close records. This basic accounting cycle will be expanded on as the course progresses so that the student gains a general understanding of accounting principles. The course covers additional material dealing with the maintenance of accounting records for a sole proprietorship, partnership, and corporation. The students will use computers to solve integrating automatic accounting topics. The student will be performing file maintenance activities such as journalizing departmental purchases and cash payments

     Textbooks/Resources: Gilbertson, Claudia and Lehman, Mark. Accounting 11E. Kentucky: South-Western

     Materials: Computer, writing utensil, folder

     Course Objectives:

    When you complete this course, you should be able to:

    Part 1: Accounting for a service business organized as a proprietorship

    • Proprietorship, posting to a general ledger, cash control system, and financial statements for a proprietorship

    Part 2: Accounting for a merchandising business organized as a partnership

    • Journalizing sales and receipts, preparing payroll records, tax reports, financial statements for a partnership, and worksheet for a merchandising business

    Late Work:        

    Students may turn in late assignments. Students have 2 days to make up assignments. 1 day late a student receives 2/3 credit, 2 days late students receives ½ credit for lste work. After 2 weeks students will receive no credit.

    Make-up Work:

    “Assignments missed due to an excused absence may be made up.  The student is allowed a period of time comparable to the period of time absent to complete those assignments.  Assignments due on the day of an anticipated excused absence must be turned into the teacher on or before the due date. Tests missed because of such absences must be made up upon return to class or arranged to be taken early.