ACCOUNTING I
Mrs. Campos

 

During the first semester in Accounting, business records are maintained for a sole proprietorship. During second semester the emphasis changes to records for a partnership.


Term 1 Sole Proprietorship

  1. Accounting Equation
  2. Transactions
  3. Analyzing transactions into debit and credit parts
  4. Recording transactions in a general journal
  5. Posting from a general journal to a general ledge
 the money sack

Term 2 Sole Proprietorship

  1. Cash Control Systems
  2. Worksheet
  3. Financial Statements
  4. Adjusting and Closing Entries for a Sole Proprietorship

Term 3 Partnerships

  1. Purchases and cash payments in Special Journals
  2. Sales and cash receipts in Special Journals
  3. Posting to general and subsidiary ledgers
  4. Preparing payroll
  5. Payroll accounting, taxes and reports

Term 4 Partnerships

  1. Worksheet
  2. Financial Statements
  3. Adjusting and closing entries for a Partnership
  4. FITNESS JUNCTION (Accounting simulation)

 

Term grade will consist of:
Chapter tests, Class work, Homework and completion of accounting simulation (Fitness Junction).

 

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