Gateway Regional High School
Accounting / Grades 9-12
Mrs. Elaine Dugary
856-848-8200 ext. 592
Google Classroom Code-vfame8o
This course consists of applying principles and procedures concerned with analyzing, recording, summarizing, and interpreting accounting records for a proprietorship and merchandising business organized as a corporation. It contributes to the general education and vocation preparation of the student. Experiences are provided to determine the student’s interest and aptitude in accounting as an occupation, to develop the ability to prepare financial records, to interpret the information, and to apply it to the conducting of business activities. Developing good work habits through the mediums of accuracy, neatness, orderliness, precision analysis, and execution are emphasized.
- Students will be on time and prepared
- Students will respect each other and staff
Topics to be Covered
- Unit 1-Accounting for a Service Business Organized as a Proprietorship
- Changes that affect the accounting equation
- Analyzing transactions into debit and credit parts
- Journalizing transactions
- Posting to a general ledger
- Cash control systems
- Work sheet for a service business
- Financial statements for a proprietorship
- Recording adjusting and closing entries for a service business
- Unit 2-Accounting for a Merchandising Business Organized as a Corporation
- Journalizing purchases and cash payments
- Journalizing sales and cash receipts using special journals
- Posting to general and subsidiary ledgers
- Preparing payroll records
- Payroll accounting, taxes, and reports
- Distributing dividends and preparing a work sheet for a merchandising business
- Financial statements for a corporation
- Recording adjusting and closing entries for a corporation
- Primary 60% Tests & Major Projects
- Secondary 30% Challenge Activities
- Support 10% Class work & Study Guides
- All class work needs to be completed prior to the test. If it is not completed during class it will be the student’s responsibility to complete either during study hall, after school, or at home.
- Test retakes are permitted on the condition that the student seeks remedial help prior to the retake.
Required and Recommended Materials
- 2 pocket folder
I am available most days after school for extra help. Students must make arrangements with me at least one day in advance.
Classroom Behavioral Expectations and Rewards/Consequences
- Students are expected to report to class on time.
- 1st, 2nd, 3rd lateness, teacher warning
- 4th lateness = 1st referral to Administrator -1 hour detention
- 8th lateness = 2nd referral to Administration - 2 (1) hour detentions
- Cell phones need to be away during class.
- 1st & 2nd offense - teacher warning
- 3rd offense - phone call/email home
- 4th offense - one hour after school detention with Mrs. Dugary
- Students are expected to do their own work
- 1st offense-Warning and discussion of plagiarism/academic dishonesty with the Assistant Principal; -Teacher notification to the parent
- Grade and/or discipline in lieu of grade consequence
- 2nd offense-Warning and discussion of plagiarism/academic dishonesty with the Assistant Principal; -Teacher notification of the parent;
- Grade is at the discretion of the teacher