6311 Accounting Schedule

Text
A
1
1.01

THE ACCOUNTING CYCLE

Understand accounting fundamentals.
Understand the accounting equation, debits and credits.

Ch 1&2

1.02

Understand double-entry accounting journal entries & source documents.

Ch 3-1

1.03
2

Understand ethics and skills needed for employment in accounting.

Apply accounting procedures for a sole proprietorship.
Apply procedures to prepare and post journal entries for a sole
proprietorship.
Apply procedures to reconcile a bank statement and prepare related
journal entries.
Apply procedures to maintain a petty cash fund and prepare related journal
entries.

Throughout

Apply procedures to prepare financial statements for a sole proprietorship.

Ch 6 & 7

2.01
4.01
4.02
2.02
2.03
3
3.01
3.02
3.03
B
4

4.03
5
5.01
5.02
5.03

Apply accounting procedures to prepare end of period adjusting and closing

entries.
Apply accounting procedures for a merchandising business.
Apply procedures to prepare journal entries related to purchases and cash
payments.
Apply procedures to prepare journal entries related to sales and cash
receipts.
Apply accounting procedures to post to the ledgers and prepare adjusting
entries, closing entries, and financial statements for a merchandising
business.
BANKING, PAYROLL, AND SPECIALIZED ACCOUNTING PROCEDURES
Apply accounting procedures to perform banking and payroll
activities.

Apply procedures to complete payroll records and prepare related journal

entries.
Apply accounting procedures to perform selected specialized
accounting activities.
Apply procedures to prepare journal entries for notes payable and notes
receivable transactions.
Apply procedures to prepare journal entries for uncollectible accounts
transactions.
Apply procedures to prepare journal entries for straight-line depreciation of
plant assets transactions.

Ch 3&4
Ch5, 1-3
Ch5, 4

Ch 8

Ch 9
Ch 10
Ch 11

Ch 12 & 13

Ch 20
Ch 17
Ch 18

This course in financial accounting is designed for career development,

information/computer skills and math skills.
Unit 1 is taught with expectation of students developing Conceptual
Knowledge/Understanding while all other units taught with the expectation for student to
be able to apply the Procedural Knowledge of the concepts taught.

* Dates noted are based on prior classes' experiences completing the material.
be made as need and noted on the google calendar.

Adjustments will

*
Weight Days

Finish
Date

Unit
Test

69%
11%
4%

50
8
3

4-Sep

4%

8-Sep

3%
24%

2
17

10-Sep

11%

22-Aug 24-Aug

5%

4%

30-Sep

1-Oct

8%

9-Oct

10-Oct

5%

16-Oct

21-Oct

34%

24

11%

30-Oct

11%

6-Nov

12%

31%

22

16%

12

7%

15%

11

5%

9-Dec

5%

12-Dec

5%

18-Dec 19-Dec

for student to

14-Nov 18-Nov

3-Dec

5-Dec

Adjustments will