Welcome to Accounting II. We will be using the Century 21 Advanced Accounting Textbook, Eighth Edition. The students will purchase an accounting workbook which contains all of the Working Papers needed to complete the chapter assignments. The cost of these supplements is $27.00. The checks may be made payable to MCHS. The students will also need the following supplies to be brought to class every day.
1 1/2 inch binder with looseleaf paper
Mechanical pencils to be used for problems
No PENS may be used on working papers (points will be deducted)
A calculator must be brought to class every day.
Homework is very important in the learning of Accounting. For this reason, homework will be graded and will count 20% of the student's grades. Classwork will count 30% and Chapter tests will count 50%.
8/10 Go over rules, supply lists, etc. Review accounting terms, facts, and procedures learned in Accounting I.
8/14 Begin Chapter 1, explain journals, balances, ledgers, file maintenance
Students complete Work together 1-1 and On Your Own 1-1
8/16 Pop Quiz on Lesson 1-1 (information learned in Accounting I and reviewed in Lesson 1-1)
Discuss Lesson 1-2, Review how to post.
Complete Working Together 1-2, instruction 1 on page 17
8/20 Gave students working papers. Review Lessons 1-1 and 1-2. Returned pop quizzes, Complete Working Together 1-2, Complete On Your Own 1-2 (use same ledgers and WT 1-2)
Homework: Application Problem 1-2, workbook pages 21-24
8/22 and 8/24 Completed discussion of Purchases of merchandise for departmental business, purchase returns and allowances, and purchase discounts. Completed all on your own problems, application problems, and mastery problems.
8/28 Chapter 1 Test HW: Read Chapter 2, define all terms and answer all questions.
8/30 Begin discussion of departmental sales, sales returns and allowances, sales taxes, and cash receipts.
9/4 Mrs. Bergin out - Students will complete Work Together 2-1 and On your Own 2-1 - Hand in for Daily Grade
Homework: Finish Application Problem 2-1 (will be graded)
9/6 Explain and discuss departmental cash receipts, cash receispts on account, cash receipt with a sales discount, and cash receipt with a sales returns and a sales discount.
Complete Work Together Problem 2-2 using overhead
Homework: Journalize transactions in on Your Own 2-2, book page 52-53, wb 59. We will post in class.
9/10 Post On Your Own 2-2
Complete Application 2-2
9/12 Go over the Study Guide 2 to prepare for test. (DOK: 1 and 2)
Students will complete 2-3 Mastery Problem. Book page 53, Workbook pages 63 and 64. Turn in for daily grade. (DOK:2)
Using handouts, students will complete Recycling Problem 2-1, book page D-2. (DOK: 2)
Homework: Test on Chapter 2 on 9/14
9/14 Chapter 2 Test
9/18 and 9/20 Discuss Chapter 3 (Completing Payroll Records for Employee Earnings and Deductions)
Work Together 3-1, On Your Own 3-1. Discuss Recording a Payroll and Payroll Taxes. Work Together 3-1 and on Your Own 3-2. Complete Application 3-1 and 3-2
9/24-9/28 Continue discussing and working on Completing Payroll records, Employee Earning Records, journalizing the payment of taxes, etc.
Students will complete all of the Work Togethers (with teacher assistance), The On Your Own Problems, Applications 3-4, 3-5, Mastery 3-6, and Recycling Problems (with teacher made handouts)
10/4 Cumulative Chapter 3 Test included in the 9 weeks test
Homework: Read Chapter 4, define all terms and answer the Audit Your Understandings.
10/9-19 Worked on Direct and indirect expenses, completing Estimated Merchandise Inventory Sheets and Interim Departmental Statements of Gross Profit. Worked Work Together problems and On Your Own Problems 4-1 and 4-2 and Work Together 4-3. Study for Test on terms and applications from 4-1 to 4-3 on Tuesday, 10/23.
10/23-25 Test on 4-1 to 4-3
Complete On Your Own 4-3 for daily grade
10/25-29 Working on the Work Together Problem 4-4 (there are MANY steps to each of these problems and takes a great deal of time. Do not get discouraged. Take your time and we will work through each of them.
Complete the Income Statement of Work Together 4-4 for Wednesday, 10/31
10/31 - 11/2 Finish the Work Together Problem 4-4 (all financial statements)
Issue students a Corrected On Your Own 4-3 which the students will use to work the On Your Own 4-4
11/6-8 Students will finish the On Your Own 4-4
Discuss and Demonstrate the End of Period Work for a Departmentalized Business: Adjusting and Closing Entries.
Complete Work Together 4-5 (using 4-3 and 4-4)
11/12 Students complete Work together 4-5 and complete on your own 4-5 Homework: Appliction Problem 4-3
11/14 Use Application 4-3 to complete 4-4. Finish for homework
11/16 Use Application 4-3 to complete Applic. 4-5
Begin Mastery problem 4-6, instruction 1 and 2.
11/27 Finish Mastery problem 4-6 and Review for objective test on Chapter 4 on November 29
11/29 Take Chapter 4 Objective test and finish any Chapter 4 problems not completed.
2nd Semester
January 7-18 Chapter 5: Voucher System: The students will learn how to prepare a voucher and how to journalize data from vouchers in a voucher regiser and to journalize voucher payment transactions in a check register. The student will also journalize purchase returns and allowances and payroll transactions in a voucher system
All Work togethers, On your Own Problems, and Application, Mastery Problems, and Recycling Problems will be completed either in class or assigned as homework. All homework assignments will be posted on the board as these are assigned after completion of classwork.
January 23: Test on Chapter 5 and begin Chapter 6
January 25 - : Inventory Planning and Valuation
Students will read Chapter 6, answer terms and audit your understanding questions.
All Work togethers, On your Own Problems, and Application, Mastery Problems, and Recycling Problems will be completed either in class or assigned as homework. All homework assignments will be posted on the board as these are assigned after completion of classwork.
2/12: Test on Chapter 6
2/14-2/27 Chapter 7 Accounting for Uncollectible Accounts
Students will read Chapter 7, answer terms and audit your understanding questions.
As I teach the chapter, students will complete all Work Together problems, On Your Own Problems, and Application, Mastery and Recycling Problems. These problems will either be completed in class or assigned as homework. All homework assignments will be posted on the board as these are assigned after completion of classwork.
2/29 Test on Chapter 7 and assigned beginning of Chapter 8 - Depreciation and Disposing of Plant assets.
Homework: Read Chapter 8 and define terms and answer Audit Your Understanding Questions at end of Chapter.
3/4 and 3/6 Completed Lessons 1 and 2 of Chapter 8 and reviewed for 9 weeks test
9 weeks test on 3/10 on Chapters 5, 6, and 7
3/10 After test, continue with Chapter 8. Complete all Work Together problems, On Your Own Problems, and Application, Mastery and Recycling Problems. These problems will either be completed in class or assigned as homework. All homework assignments will be posted on the board as these are assigned after completion of
classwork.
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