I.	Starting a proprietorship
II.	Changes that affect owner's equity
III.	Analyzing transactions into debit and credit parts
IV.	Journalizing transactions
V.	Posting to a general ledger
VI.	Cash control systems
VII.	Worksheet for a service business
VIII.	Financial statements for a proprietorship
IX.	Recording adjusting and closing entries for a service business
X.	Journalizing purchases and cash payments
XI.	Journalizing sales and cash receipts
XII.	Posting to general and subsidiary ledgers
XIII.	Preparing payroll records
XIV.	Payroll accounting, taxes, and reports
XV.	Worksheet for a merchandising business
XVI.	Financial statements for a partnership
XVII.	Recording adjusting and closing entries for a partnership

 

Automated accounting exercises will be assigned for each chapter and will reinforce learning on computer as well as paper and pencil method.

Recycling problems will be given to check understanding.

Internet activities will be assigned to supplement accounting practices.

An accounting simulation will be assigned that presents the complete accounting cycle for a merchandising business organized as a partnership.

 

 

Class Rules and Grading Procedures

 

                        CLASS RULES

Students are to bring their textbooks, writing utensils, and WORKBOOKS to class every day. It is to your advantage to have a separate notebook for this class as we will use it daily and will serve as a study guide for quizzes, tests, etc.

As a teacher, I have the right to teach as well as every student has the right to learn. You are expected to behave appropriately at all times and not interfere with the rights of others. If you choose not to comply with these rules, consequences received could range from: verbal warning, parent call, ATS, referral to Asst. Principal or withdrawal from class depending on the severity of the offense. For example, insubordination would result in a parent call, as well as a referral to Asst. Principal. Behaving appropriately includes:

-Show respect. Do not talk while the teacher is instructing or classmates are giving answers/presentations, etc.
-Follow directions at they are given.
-Bring materials to class every day.
-Do not swear, tease, and touch others or their things.
-Raise your hand to be called on by the teacher before speaking.
-Be on time to class.

A student arriving after the tardy bell without a pass is tardy. My tardy policy is as follows:

-First and second tardies---verbal warning
-Third tardy---call home to parent/guardian AND will convert to one unexcused absence.
-Fourth---one detention will be assigned and a parent call.
-Fifth(& thereafter) tardy---referral to Assistant Principal/ATS/ASD/OSS

NO ASSIGNMENTS WILL BE ACCEPTED LATE (unless it is from an excused absence).

You are allowed (3) passes a marking period. I will keep track of these in your planner. You will receive 2 extra credit points for each leftover pass a marking period.

NO FOOD OR BEVERAGE IN CLASS

Students will hand in daily assignments as requested. Quizzes and tests will be given routinely and with sufficient notification. Daily assignments, quizzes and tests must be completed or a "0" (zero) grade will be given. A student who is caught cheating will face the consequences outlined in the student handbook:

First offense-----"0"(zero) grade on assignment
Second offense----"E" for the marking period
Third offense----"E" for the semester

Following is a list of examples of cheating; however, it is not all-inclusive:

**Copying from another student's daily work, homework, quiz or test.
**Allowing your daily work, homework, quiz or test to be copied by another student.
**Handing in work in this class for credit which has already earned credit in another class.
**Plagiarism

MAKE-UP WORK

Students are only allowed to make-up work from excused absences. I will not accept credit from unexcused absences. It is the student's responsibility to make arrangements with the teacher to get the proper assignments missed. Students will have (1) school day to make-up work for each day absent from school.

CLASS GRADE

Grades will be determined by the percentage of points accumulated. The breakdown for grades will follow the scale in the student handbook. Your marking period grade will be weighted as follows:

Daily assignments                60%
Quizzes/tests                                    40%

Your final semester grade will be determined by the average of the 2 nine-week grades (90%) and the final exam (10%).

 

 

 Articulation Agreement

The Articulation Agreement between Mott Community College and Swartz Creek High School allows students who have successfully completed skills and competencies outlined in the agreement to receive college credit. Benefits of articulation include saving students money on tuition, fees and books, reducing duplication of instruction, creating opportunities for expanded program content, and promoting curriculum alignment, relevance and integration.

ARTICLES OF AGREEMENT

1. Definition: For the purpose of the Agreement, "Articulation" means the process to facilitate the movement of a student from one educational institution to another.

2. Mott Community College agrees to grant appropriate college credit consistent with its current policies.

3. All articulating students shall meet and maintain entrance requirements of Mott Community College and the intended curriculum or program of study.

4. Swartz Creek High School will provide a Competency Record for each student which certifies achievement levels (minimum 85%) and student attendance in all classes for which articulation credit is being requested. This high school academic record will provide and become a part of the student's permanent record and will be forwarded to Mott Community College with the Program Articulation Application.

5. A student must enroll at Mott Community College within 24 months following high school graduation program in order to be eligible for college credit under this Agreement.

6. Articulation credits for the following course will appear on the student's MCC transcript upon submission of Articulation Application with High School Instructor signature, enrollment at MCC in Accounting Information Systems, Marketing Management, Small Business Management, General Business, Information Processing, Hair care Salon Management, Administrative Assistant/Executive Secretary, or Legal Secretary, Associate Degree or Certificate program and the successful completion (3.0 GPA) of three (3) credits in a related business course at MCC.

         HS course                                                                   MCC Course
     Accounting I                                     ACTG 101 Applied Accounting    4 credits

   No grades will be recorded for articulated course

7. A minimum of 30 of the last 45 credits must be earned at MCC to qualify for a degree. A minimum of 15 credits must be earned at MCC campus to qualify for a Certificate.

8. Tuition will not be charged for articulated credits under this Agreement.

9. Articulation Agreement Review and Changes:

1. A review of the Articulation Agreement and its procedures will be conducted at least annually or more often by a review committee comprised of curricular specialists from Swartz Creek High School and Mott Community College.

2. After review by the respective committees, a meeting between Mott Community College and Swartz Creek High School staff will be scheduled. Each approved curriculum will be reviewed and, if necessary, the occupational tasks and criterion-based tests used to measure levels of competency will be revised.