Welcome to Accounting!

1. Welcome toAccounting! Mrs. Shockey 240-236-7000 ext. 67175 lisa.shockey@fcps.org

2. Agenda/Topics to Be Covered • Overview • Objectives • Materials/Supplies • Expectations • Classroom Procedures • Attendance/Make Up Work • Late Work • Electronic Devices • Honor Code • Grading/Evaluation

3. Course Overview Students will be able to: • demonstrate accounting procedures for a service business organized as a sole proprietorship and a merchandising business; • analyze and record business transactions on the basis of accepted principles of accounting;

4. Course Overview (continued) • be able to record transactions in special journals, general journals, and subsidiary ledgers; • be able to demonstrate accounting procedures used in a payroll system • discover information on careers in accounting.

5. Course Objectives • Analyze transactions • Journalize to appropriate accounts • Post to ledgers • Prepare trial balances • Prepare worksheets • Prepare financial statements • Journalize and post-closing entries • Prepare post closing trial balances

6. Course Materials/Supplies • Textbook • Must be brought to class everyday • Accounting Real-World Applications and Connections by Guerrieri, Haber, Hoyt, and Turner

7. Course Materials/Supplies • Signed Internet User Agreement form • Three-ring binder • Notebook Paper • Pen/pencil (blue or black ink) • No Red Ink Permitted! • Calculator • Flash/Jump Drive

8. Course Expectations • Exhibit proper attitudes • Be in seat working when tardy bell rings • Organize work • Respect others • Take responsibility for actions • Manage time & set priorities • Complete ALL assignments on time • Comply with computer lab rules regarding Internet, food & drink

9. Classroom Procedures • Tardiness to class • “Lates” to class will be recorded • 1st tardy = warning & parent contact • 2nd tardy = lunch detention & parent contact • 3rd tardy = referral to administrator • 4th, 5th, 6th infractions will automatically result in a referral each time

10. Classroom Procedures • Leaving classroom • This includes restroom, locker, water fountain, nurse, etc. • Must present pass to teacher • No pass/No exit • Unused lines on passes may be turned back in for extra credit points!

11. Classroom Procedures Attendance • Students are expected to follow FCPS policy. • Textbooks must be brought to class each day. • Ample time will be given to student to get missing work turned in. Make Up • It is the responsibility of the student to get any missing work • Quizzes/tests must be completed after school • Students have 1 week following an absence to complete missing work • After 1 week, the work will be treated as late

12. Classroom Procedures • Late Work • 10% deducted for each school day work is not turned in • 1 day late = 90% • 2 days late = 80% • Teacher is available after school • Homework/out of class projects will NOT be accepted late • If absent, student is expected to turn in upon returning to school.

13. Classroom Procedures • Electronic Devices • are not permitted in school and may not be visible • failure to comply will result in confiscation of device • may be picked up at end of day from main office

14. Honor Code • The following will not be tolerated: • dishonesty • cheating • plagiarism

15. Honor Code • Consequences: • Office referral • Call home • NO CREDIT (zero)

16. Calculating Grades • Quizzes • Announced • Unannounced • Tests • Warm ups • Textbook/class work assignments • Simulations

17. Evaluation • Point based grading • Rubric used as scoring tool • Students are expected to complete a rubric of their work before submitting to teacher • Any assignment not submitted with rubric will be returned