TEACHER-Tory Gilson BUSINESS PHONE-308-987-2424
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Accounting Procedures I
Do you want to keep the daily accounting records of a business? Or are you a small business owner or office manager who becomes embarrassed or mystified when others start talking about debits and credits or discussing financial statements? If so, this is the first course in a two-course sequence for you. Learn how to record the daily transactions of a business using the rules of debit and credit and convert this data into useful financial statements. Learn how to record journal entries, post, use special journals and subsidiary ledgers, prepare adjusting entries related to accruals and deferrals, prepare closing entries, establish basic internal controls, and prepare financial statements.
ASSIGNMENTS: Assignments are due the day they are assigned. If you are absent, the assignment is due one day after you return, or if arrangements have been made otherwise. Assignments will be given on a daily basis. It is your responsibility to make sure you know the assignment and when it is to be turned in. Your study partner will help in this area.
TARDIES: One is expected to be in the classroom on time. If you are late, you will be allowed one late pass. After that, you will be assigned a detention. BE ON TIME, PLEASE!
GRADING: The grades in this class are determined by a point system. Grades or points are assigned to each assignment, such as quizzes, worksheets, and workbook pages. Grading is calculated as follows: daily work 40%, tests 25%, quizzes 15%, Semester Tests 10%, and participation in class and activities 10%. Current Events about the business world are encouraged. Current events are extra credit, worth 3 points for handing one in or 5 points if you summarize and report on the article. You can hand in one each week.
CLASSROOM MANAGEMENT: Be courteous and respectful to others. Class discussions are an important part of this class. Be respectful to others as they state their opinion or answer. Make sure you bring ALL necessary materials to class each day. Supplies needed are: textbook, workbook, notebook, and writing utensils.
DISCIPLINARY PROCEDURES: If a student is not on task and is disrupting others, a three step procedure will be in effect. Step 1: The student/s will be asked to stay after class with a warning. If the same students/ continue disrupting the class, Step 2 will be in effect. An automatic detention will be given-the student/s will have a choice of staying after school or coming in before school, and a call will be made to the parents or guardians. Step 3: Should disruption persist, the student/s will be sent to the principal’s office, and punished and a manner seen fit by the principal and consistent with the school handbook.