<p> Accounting for the Entrepreneur</p><p>Instructor: Mr. Shaun Ashley</p><p>Course: Accounting for the Entrepreneur</p><p>Credits ½</p><p>Time: Semester</p><p>School Year: 2014-15</p><p>Course Description</p><p>Accounting for the Entrepreneur is recommended for all students who plan careers as accountants as well as individuals planning a career as an Administrative Assistant or Office Supervisor. This course is also strongly recommended for students considering a college major in a business area. (ie: Computer Science, Finance, Management, Marketing or Pre-Law).</p><p>This course will prepare students to keep the accounting records of a business. The microcomputer will be used to show how accounting principles and skills can be combined with computer technology. Students will be able to obtain entry level career positions with knowledge and skills obtained in this class.</p><p>Course Objectives: 1. Students will understand and apply accounting principles and concepts such as the accounting cycle. 2. Students will analyze record and post a variety of business transactions associated with a merchandising and service business. 3. Students will demonstrate the ability to adjust accounts. 4. Students will prepare financial statements for sole proprietorships. 5. Students will know and apply the importance of accounting for cash. 6. Students will explain a variety of internal control measures to protect business assets 7. Student will know and utilize accounting for short-term investments/receivables. 8. Students will use a microcomputer program to process transactions and create financial reports.</p><p>Textbook:</p><p>-Computerized South-Western Publishing-Century 21 Accounting Multi-Column Journal - Computerized South-Western Publishing-Working Papers and Recycled Problems -South-Western Publishing-Study Guides -South-Western Publishing-Rico Sanchez Topics/Chapters</p><p>Chapter 1—Starting a Proprietorship: Changes That Affect the Accounting Equation  Accounting Equation  Business Activities That Change the Accounting Equation  Transactions that Change Owner’s Equity in an Accounting Equation</p><p>Chapter 2—Analyzing Transactions into Debit and Credit Parts  Using T Accounts  Analyze How Transaction Affect Accounts</p><p>Chapter 3—Journalizing Transactions  Journals, Source Documents, and Record Entries in a Journal  Journalizing Transactions  Prove and Rule a Journal</p><p>Chapter 4—Posting to a General Ledger  Prepare a Chart of Accounts  Post Separate Amounts from a Journal to a General Ledger  Post Column Totals  Correct Entries</p><p>Chapter 5—Cash Control Systems  Checking Accounts  Bank Reconciliation  Dishonored Checks  Petty Cash</p><p>Chapter 6—Work Sheet for a Service Business  Create a Worksheet  Plan Adjusting Entries on a Worksheet  Extend Financial Statement Information on a Work Sheet</p><p>Chapter 7—Financial Statements for a Proprietorship  Prepare an Income Statement  Prepare a Balance Sheet</p><p>Chapter 8—Recording Adjusting and Closing Entries for a Service Business  Record Adjusting Entries  Record Closing Entries  Prepare a Post-Closing Trial Balance</p><p>Rico Sanchez Simulation</p><p>Chapter 12—Preparing Payroll Records  Prepare Time Cards  Determine Payroll Tax Withholding  Prepare Payroll Records  Prepare Payroll Checks Chapter 13—Payroll Accounting, Taxes, and Reports  Recording a Payroll  Recording Employer Payroll Taxes  Reporting Withholding and Payroll Taxes  Pay Withholding and Payroll Taxes</p><p>ACCOUNTING FOR THE ENTREPRENEUR COURSE REQUIREMENTS</p><p>1. SUPPLIES—you will need a pen/pencil and a notebook for this class to take notes. Accounting books will stay in class and I will provide a folder which will also remain in class. Folders can be taken home to study for tests.</p><p>2. ASSIGNMENTS—all assignments will be explained, collected and graded. In class assignments will be due at the end of that day’s class period unless otherwise instructed. Written and typed work will be neat and in complete sentences with correct grammar and spelling. Failure to have class work completed on time will result in no credit/ reduced credit for the assignment. The majority of the assignments will be online. You will use a program called Aplia. It is an online accounting program that will grade all assignments. You will be able to look online and see the assignment schedule for the week.</p><p>All production work must be completed in school. Work not completed during class may be completed in the IMC before or after school.</p><p>3. ATTENDANCE—daily attendance is necessary and expected. It is the student’s responsibility to keep up with assignments and make arrangements to make up missed assignments due to an excused absent immediately upon return. </p><p>4. QUIZZES AND EXAMS—written and/or production quizzes and tests will be given periodically. The district comprehensive criterion reference (CRT) exam at the end of each semester will count as 20% of the semester grade. Each nine-week grade will count as 40% of the semester grade.</p><p>5. TARDINESS—tardiness is not accepted in the work world and it is not accepted in this class. Being on time means in your seat when the bell rings not running through the door. Recurring tardiness will result in detentions, Saturday school, suspension, and loss of credit.</p><p>6. MAKE-UP WORK—It is the responsibility of the student to contact me for any missed assignments. Most assignments must be made up in the IMC lab before school, after school, or during Study period. Failure to turn in an assignment in the time allotted will result in no credit/reduced credit for that assignment. MR. ASHLEY’S CLASSROOM MANAGEMENT PLAN</p><p>PHILOSOPHY: All students can behave appropriately in a classroom setting. No student will be allowed to stop the instructor from teaching or any student from learning.</p><p>CLASSROOM RULES:</p><p>1. As soon as you enter the classroom—LOG IN and open the Aplia program. 2. Students must be in their seat when the bell rings. 3. Students must be quiet and attentive upon entering the classroom 4. Students must be prepared; it is mandatory to have their folder, book, pen, pencil, and planner 5. Students will respect the teacher and other students (especially if there is a substitute teacher). 6. No foul language. 7. Students must be prepared to work the full class period. 8. No eating or drinking allowed in the lab. 9. Students are not allowed to have their cell phones out or plugged into any outlet or computer to recharge their phone. Repeating occurrences will result in after school detentions and dean’s referrals. 10. Students must remain in their seats until the bell rings. (Throw any garbage/paper away after class). 11. Students should clean up their work area at the end of class. All books and folders must be placed back on the cart. 12. Students must adhere to Hillcrest’s High School’s rules </p><p>COMPUTER LAB RULES 1. Students may only use the computer lab for school related activities. a. No games b. No inappropriate material from the Internet c. No offensive messages, images, or materials 2. Students are responsible for all actions done on their computer. a. Only log onto your own user account b. Protect and remember password c. Safeguard your computer and save all work on your H: drive d. Log off at the end of class e. Inform the teacher of any observed hardware or software failures. 3. Students must respect all other students using the computer lab. a. Keep work area clean and orderly b. Do not interfere or tamper with anyone else’s work or computer c. Do not disrupt, or harass other students in the lab d. Inform the teacher of any observed misbehavior or vandalism 4. Students must not plagiarize material from the Internet or other sources. a. Properly reference all material found on the Internet b. Do not submit another student’s academic work as their own c. Do not copy any unauthorized software or data d. Do not download programs 5. Students must not misuse or abuse the computers or other resources. a. No food, drinks, or candy. All items will be thrown away if they are in sight b. Do not remove equipment or books from the lab c. No printing unless told to do so d. All work must be saved to the student’s H: drive ***************Students who abuse the software/hardware will be subject to disciplinary procedure and are liable for damages. If the abuse continues, the student will be dropped from the class with a grade of “E” ***************Students who are on the Internet without permission will have immediate disciplinary consequences. Multiple infractions may result in loss of all Internet privileges, school-wide and the student could be dropped from the class with a grade of “E”</p><p>CONSEQUENCES: Depending on the severity of the situation I may contact parents, give detentions, write referrals, have parent/teacher/student, dean/teacher/student and counselor/teacher/student conferences. </p><p>Severe Disruption—Insubordination or gross misbehavior will result in student being immediately removed from the classroom and sent to the Dean’s office with a referral.</p><p>Assignments are worth a certain amount of points. Scale is based on the percentage of points available per task.</p><p>1. “A” RANGE – 90% - 100% 2. “B” RANGE – 80% - 89% 3. “C” RANGE – 70% - 79% 4. “D” RANGE – 60% - 69%</p><p>Weighting for Grade: 40% Quarter 1, 40% Quarter 2, 20% Final Exam each semester</p><p>DAILY SCHEDULE FOR MRS. MARTINA BRADEN</p><p>COURSE NAME CLASS PERIOD ROOM NUMBER</p><p>Accounting Period 1 105 HTML Period 2 105 Travel Period 3 ---- Microcomputer Applications (MIA) Period 4 610 Plan Period Period 5 610 Microcomputer Applications (MIA) Period 6 610 Microcomputer Applications (MIA) Period 7 610</p><p>PLEASE USE THE FOLLOWING INFORMATION TO CONTACT ME:</p><p>School Name Phone Number Email</p><p>Hillcrest High School (708) 799-7000 [email protected] Oak Forest High School Hillcrest High School District 228 Business Technology Department</p><p>Dear Parents/Guardian:</p><p>Your son/daughter is currently enrolled in Accounting for the Entrepreneur Course. A syllabus is attached to this letter covering the following topics:</p><p>1. Course Description 2. Student Course Objectives and Textbook List 3. Course Syllabus and Semester Timelines 4. Course Requirements 5. Instructor’s Schedule, Phone Number and Email 6. Classroom Discipline Plan</p><p>The syllabus was written to help your son/daughter grasp his/her educational responsibilities, and my commitment to introduce and teach the accounting process and rules. The discipline plan contains classroom rules and consequences for rule infractions. By following this plan, I will be able to provide your child with the best possible environment for learning.</p><p>Therefore, with your son/daughter’s cooperation in and out of the classroom, my commitment to share the skills I have acquired in education and computer technology, and your positive support, this class should be a successful experience for your child.</p><p>Please take time to read and discuss the syllabus and classroom discipline plan with your child. During the 2014- 2015 school year, I would like to be able to contact you about your son or daughter regarding grades, behavior, or overall progress in the class. Please provide me with your home, cell, work number and your email address. To acknowledge receipt of this letter and your support, please sign the bottom section and return by Friday. This is the first required assignment for this course, points will be given.</p><p>Thank you in advance for your time, understanding and support.</p><p>Sincerely,</p><p>Mr. Shaun Ashley</p><p>I have read and discussed the course syllabus and the discipline plan with my child.</p><p>Student Signature ______Date ______</p><p>Parent/Guardian Signature ______Date ______</p><p>Parent/Guardian Home Phone ______</p><p>Work Phone ______</p><p>Cell Phone______</p><p>Email______</p>