Course title

Pre-requisite

Course description

This course is a continuation of Accounting I and concentrates on accounting that is done for a corporation. Students will also learn how to complete accounting tasks on a computer program such as QuickBooks. A student who takes both Accounting I and Accounting II will be eligible for the 4th math with preapproval.

Syllabus
Rio Rico High School
Accounting II

Teacher: Mr. Moreno
Room: 708 Phone: (520) 375-8700
Email:jmoreno@santacruz.k12.az.us

Course Description
This course is designed to develop skills for successful transition into the business work force. The student will learn accounting terminology; the accounting cycle; payroll and banking procedures; specialized accounting procedures; and career opportunities
Course Curriculum
After successful completion of this course; the student will be able to apply accounting; recognize the different forms of business organizations; and basic accounting principles used in business situations.
Century 21 Accounting 9e
Materials Needed:
Portfolio; writing utensil

Recommended Materials for Home Use
Personal PC; Microsoft Office Suite; ad Internet access

Grading Policy
Projects: 30%
Participation 20%
Tests & Assignments 30%
Midterm grade/Final 20%

Progress Reports will be sent home throughout the semester. Grades may be accessed using Parent Portal on line at anytime as well as biweekly posted grades in the classroom.

Homework
Homework will be used on an as needed basis only.

NO Zero Policy (FOR FRESHMEN ONLY)
Assignments and homework are a necessary extension from the daily classroom work. Homework is for your benefit and will insure that you have practiced the skills needed for success in this class. If an assignment is not turned in on the due date; students will have the opportunity to attend after school homework recovery to complete the work. The student must have the signature or stamp that indicates the work was completed in homework recovery. The assignment then must be turned in by student within seven days of the original assignment due date for UP TO 70%. PLEASE BE AWARE THAT PARENTS WILL BE CONTACTED IF WORK IS NOT COMPLETED. There may be assignments; projects or presentations that will not be eligible for homework recovery but I will make that clear on the assignment sheet.

Extra Help
I am always available to a student that needs my help. With that said; we can be reached via email or by leaving a message on the school number listed above. We frequently will be here before and after school in our room for the purpose of offering help. Also; advisory class and after school tutoring may be used for extra help. It is the student’s responsibility to make sure he/she requests an advisory pass prior to coming for extra help during that time.

Attendance
An excused absence means you have the right to make up missed work. RRHS allows one- day make up time for every one excused absence. An unexcused absence means the student will not be eligible to make up missed work. An exception to this policy is a previously assigned essay or long- term project. These assignments must be turned in on the due date whether physically in the classroom or not. A student absent on a test day should be prepared to take the test on the day he/she returns to class.

Loss of Graduation Credit (ARS Law 15-803) Students who reach 10 non-school-related absences in any one course; per semester; WILL lose credit in that class. Absence appeals can be made to the Attendance Appeals committee with official documentation at the end of the semester.
Make up- We will be following the district 10 to 10 rules and all missed work must be completed. It is the student’s responsibility to turn in missed work.

Tardy Policy
Being on time for class is a requirement. A student will be considered tardy if the final bell rings and the student are not in the classroom. The student cannot be coming through the door during bell; the classroom door must be closed with student on the classroom side to be considered on time. A pattern of tardiness will result in possible reductions in participation points for that day as well a referral to administration.
Computer Acceptable Use Policy
Any use of a personal computer or technology that connects to the Rio Rico High School network will be governed by the rules of the Acceptable Use Policy (AUP). The use of technology is at the discretion of the teacher. By signing this syllabus and using technology in this course or on campus you agree to abide to the rules and regulations as stated in the Acceptable Use Policy (AUP).

Plagiarism and Cheating
I consider it unethical under any circumstances to use another student's or published author's work and pass it on as your own. Providing another student with your work is equally as dishonest. If plagiarism or suspicion of cheating occurs; you will receive an automatic zero on the assignment. In addition; parents will be notified and a possible discipline referral will be filled out.

Acceptable Behavior
1. Be responsible ad prepared
2. RESPECT everyone in this class. RESPECT every object in this class including textbooks and materials.
3. Follow all procedures for lab
4. Please keep all food and drink out of the computer lab- water bottles are acceptable
5. I dismiss the class; not the bell.

Consequences for Unacceptable Behavior
All Rio Rico High School rules and consequences stated in the school handbook will be followed in this room. In addition; for more minor offenses:

1st offense: Let’s talk together after class.
2nd offense: Quality time with ME after school or lunch
3rd offense: Time to get mom and/or dad involved plus quality time
4th offense: All of the above PLUS a referral to house administrator
.
Dear Parents/ Guardians;

Rio Rico High School is a place of learning. I work very hard to ensure an environment that is safe; comfortable; and will lead to learning and success. Under no circumstances will a student be allowed to disrupt the learning process. Please read the syllabus and sign this page to verify that you understand the policies of this classroom. I have explained in detail to your son or daughter the information you see before you; therefore; they may be able to answer any immediate questions you have.

If you have any questions or concerns at any time; please do not hesitate to contact me at the contact information on the first page. I welcome parent involvement and look forward to a year full of exciting challenges. Thank you for your support.

Class Period: _______________

Student's printed name__________________________________________

Student's signature________________________________________

Parent's printed name____________________________________________

Parent's signature_________________________________________

BEST CONTACT NUMBER_________________________________

PREFERRED LANGUAGE FOR PARENT CONTACT_________________________________

EMAIL CONTACT___________________________________________________

Student:

Please keep the syllabus for your reference and have THIS page detached; signed and returned no later than Friday August 15th. (20 points)

AZ Standards

ACCOUNTING AND RELATED SERVICES; 52.0300.00
1.0 DEMONSTRATE THE STEPS OF THE ACCOUNTING CYCLE
1.1 Explain the purpose of the accounting cycle
1.2 Define terminology related to the accounting cycle
1.3 Demonstrate the fundamental accounting equation
1.4 Classify items as assets; liabilities; or equity
1.5 Determine how equity is affected by revenue; expense; and drawing accounts
1.6 Practice the double-entry system of accounting
1.7 Analyze the effect of business transactions on the basic accounting equation using source documents
1.8 Develop the process of journalizing business transactions
1.9 Explain the relationship of the journal to the ledger
1.10 Post transactions from the journal to the ledger
1.11 Prepare a trial balance including determining necessary adjustments
1.12 Prepare financial statements
1.13 Explain the purposes of the closing process
1.14 Prepare a post-closing trial balance
2.0 GENERATE PROCEDURES FOR CASH CONTROL
2.1 Define petty cash
2.2 Complete check stubs or register manually and using computerized systems
2.3 Enter appropriate data on a deposit slip
2.4 Reconcile a bank statement
2.5 Establish procedures for managing and reconciling petty cash manually and using computerized systems
2.6 Understand and show knowledge of the Electronic Funds Transfer (EFT) process

3.0 DETERMINE PROCEDURES FOR ACCOUNTS RECEIVABLE AND ACCOUNTS PAYABLE
3.1 Establish and maintain the accounts receivable subsidiary ledger
3.2 Process sales orders and invoices
3.3 Process customer payments
3.4 Analyze accounts receivable using an aging schedule to determine doubtful accounts
3.5 Establish and maintain the accounts payable subsidiary ledger
3.6 Maintain vendor files
3.7 Process invoices for payment
3.8 Journal and reconcile credit card statements
3.9 Process accounts payable checks
3.10 Explain the relationship of subsidiary ledgers
4.0 DETERMINE PAYROLL
4.1 Prepare and journal payroll records using manual and computerized systems
4.2 Calculate earnings for various methods of compensation (commissions; hourly; and salary)
4.3 Compute employee deductions to determine net pay
4.4 Calculate employer’s payroll taxes
4.5 Prepare basic federal payroll forms (e.g.; W-2; W-4; 940; 941)
5.0 EVALUATE ASSETS; LIABILITIES; AND EQUITY
5.1 Define and use terminology related to assets and liabilities
5.2 Explain the purposes of notes receivable
5.3 Maintain inventory records
5.4 Apply inventory costing procedures (FIFO; LIFO; and weighted average)
5.5 Compute the cost basis of assets
5.6 Calculate depreciations (e.g.; Straight Line; Double Declining)

5.7 Identify internal controls used to protect assets from loss; waste; theft; forgery; and embezzlement
5.8 Determine current and long-term liabilities and assets

5.9 Apply revenue realization and matching principles to an income statement for service and merchandising businesses

5.10
Determine cost of goods sold and gross profit for merchandising and manufacturing businesses
6.0 DEMONSTRATE AN UNDERSTANDING OF BASIC BUSINESS; ECONOMIC; AND FINANCIAL MANAGEMENT PRACTICES
6.1 Describe basic methods used to organize accounting records and information.
6.2 Review a budget based on an organization’s business plan
6.3 Review an income statement for an organization
6.4 Review a balance sheet for an organization
6.5 Interpret financial information for decision making and planning
6.6 Monitor and adjust business operations based on financial performance
6.7 Describe the impact of quality business communications on the success of an organization
6.8 Manage customer relations
6.9 Explain the role of insurance in managing risk
6.10 Explain the role of accounting in support of the five functions of management (planning; organizing; directing; staffing; and controlling) and related decision making
6.11 Define the differences among service; merchandising; and manufacturing businesses

7.0 APPRAISE COMPONENTS OF BUSINESS OPERATIONS

7.1 Explain GAAP (Generally Accepted Accounting Principles) and other basic accounting methods
7.2 Differentiate between taxation at the personal and business level
7.3 Explain the purpose of the capital and drawing accounts for a sole proprietorship and partnership
7.4 Explain the purpose of various accounts (common stock; preferred stock; paid-in capital; retained earnings; and dividends for a corporation)
7.5 Identify three basic types of business funding (operating; investing; and financing)
7.6 Identify not-for-profit and governmental organizations accounting requirements

8.0 ASSESS THE FINANCIAL PERFORMANCE OF A BUSINESS
8.1 Analyze the income statement and balance sheet of a business
8.2 Analyze current and long-term assets including their impact on the financial statements
8.3 Analyze current and long-term liabilities including their impact on the financial statements
8.4 Analyze the statement of cash flow and the effect on healthy performance
8.5 Calculate financial ratios (price earnings; quick; liquidity; and merchandise inventory turnover)
8.6 Determine the effect of changes in sales volume; unit costs; and unit sales process on net income
9.0 USE ACCOUNTING TECHNOLOGY IN MANAGING FINANCIAL INFORMATION
9.1 Use spreadsheet software to organize; calculate; and complete an accounting financial statement

9.2 Use spreadsheet and/or accounting software to prepare charts and graphs used to analyze the financial condition of a business
10.0 EXAMINE ETHICAL STANDARDS IN ACCOUNTING
10.1 Differentiate between ethical and legal issues
10.2 Describe social responsibility in accounting
10.3 Explain the importance of high ethical standards in the preparation of financial statements

School country

School state

School city

High school

School / district Address

School zip code

Requested competency code

Date submitted

Approved

Approved competency code

• CTE
• Career and technical education

Approved date

Online / Virtual