Raymond Central High School

1800 West Agnew Road

Raymond, NE 68428
Phone: (402) 785-2685

Course Syllabus
Course:
Instructor:
E-mail:

I.

Beginning Accounting
Mr. Dunker
bdunker@rcentral.org

Course Description
Beginning Accounting provides students with instruction in the terminology and concepts of sole proprietorships,
partnerships, and corporations. Double-entry accounting principles and procedures are applied in maintaining
business records for both service and merchandising businesses. Students are provided with opportunities for
hands-on experiences on the computer using Automated Accounting. Individuals who plan to major in accounting
or business administration in college would benefit from this course.

II.

Required Textbook (Required to bring everyday)

Century 21Accounting General Journal, 10e, Gilbertson, Lehman, Gentene
Publisher: South Western Publishing Company
Accounting Workbook (associated with textbook)

III.

Timeline
(Introduction)
Chapter 1
Starting a Proprietorship
(Service Business Operations)
Chapter 2
Analyzing Transactions
Chapter 3
Recording Transactions
Chapter 4
Posting Transactions
Chapter 5
Cash Control
Chapter 6
Work Sheet for a Service Business
Chapter 7
Financial Statements for a Service Business
Chapter 8
Recording Adjusting and Closing Entries
(Merchandising Business)
Chapter 9
Journalizing Purchases and Cash Payments
Chapter 10
Journalizing Sales and Cash Receipts
Chapter 11
Posting
Chapter 12
Preparing Payroll
Chapter 13
Preparing Accounting, Taxes, and Reports
Chapter 14
Distribute Dividends and Work Sheet for a Merchandising Business
Chapter 15
Financial Statements
Chapter 16
Recording Adjusting and Closing Entries
(Corporate Accounting)
Chapter 17
Uncollectible Accounts Receivable
Chapter 18
Depreciation
Chapter 19
Inventory
Chapter 20
Notes and Interest
Chapter 21
Accrued Revenue and Expenses and Chapter 22 End of Period Corporate Work

IV.

Supplies Required

Raymond Central High School

1800 West Agnew Road
Raymond, NE 68428
Phone: (402) 785-2685

The student must bring the following items to class every day: Textbook, Pen/Pencil, Folder/Notes, Calculator.

V.

Attendance/Tardy
Attendance is important to overall success in the classroom. A large portion of the test and quiz questions will be
taken from class lectures, discussions, and in-class assignments.
*A student is tardy if the student is not in their seat when the bell sounds.*

VI.

Grading
The grades will be based on a point system. The total points a student accumulates is divided by the total possible
points to determine the students grade.
Daily Work: Study Guides
Note Taking and Questions/Class Discussions
Projects
Drill Problems
Review Sheets
Simulations
Tests: Objective Tests will be given after every chapter. This test evaluates the students ability to understand
business concepts. Tests will consist of True/False, Multiple Choice, Matching, and Short Answer
Questions.
Terms Quizzes: A quiz is may be given over the terms within that chapter. These quizzes are always matching.

VII.

Business Classroom Expectations

1. Students will follow the procedures and policies described in the Parent/Student Handbook and follow guidelines
that assure them being safe, respectful, and responsible. For maximum educational benefit, students may not
leave to go to the restroom, get a drink of water, etc. during instruction time. Students may be allowed out of the
room only during work time at the discretion of the teacher.
2. Incomplete or late work is not permitted. Incomplete or late assignments will receive a grade of 70% or below if
turned in the day after the assignment has been assigned. If the assignment is not turned in the next day it will be
0 in the gradebook. This policy is outlined in the Student-Parent Handbook.
3. No candy, gum, pop, or food is allowed in the classroom. Water will be permitted in clear plastic bottles only.
4. Plagiarism and cheating on tests, quizzes, or daily homework is not allowed.
5. Talking between students is not allowed. Calling out answers or making comments without permission is not
permitted. Excessive talking and repeated talking will result in a reduction of participation/effort grade and if
necessary, a detention. Profanity is not allowed.
6. Students are responsible for any damage caused to textbooks while in their possession, fines may be assessed.
7. Students will show their courtesy to the janitor by keeping the room clean. Students should exhibit responsible
behavior at all times.
8. Students will demonstrate good work habits: promptness, time management skills, and respect toward peers, and
appropriate behavior.