LAMBERT HIGH SCHOOL

COURSE SYLLABUS
Principles of Accounting II
Susan Fagan, Instructor

I. Administrative:
A. Course Number: ....................... 700535
B. Pathway: .................................. Finance Advanced Accounting
C. Grade Level ............................. 11-12
D. Credit ....................................... 1 Unit
E. End of Pathway Assessment.NOCTI: Advanced Accounting

II. Prerequisite: Principles of Accounting I

III. Instructional Materials:

Text - Century 21 Accounting, First-Year Course, 9th Edition (class set)
Southwestern: Gilbertson, Lehman
Supplemental - Century 21 Accounting, Working Papers and Study Guides, 9th Edition
Automated Accounting 8.0 Software
*** One 2 inch 3-ring notebook will be needed.

IV. Course Description: This course is designed to provide students with an understanding
of the basic elements and concepts of the double-entry accounting system. The course
will include analyzing transactions, journalizing, posting, financial statements, and
financial data analysis for proprietorships, partnerships, and corporations. Automated
accounting will be integrated into many aspects of the curriculum.

V. Standards: Course standards can be found at http://www.gadoe.org/Curriculum-

Instruction-and-Assessment/CTAE/Documents/Principles-of-Accounting-2.pdf

VI. Career Opportunities Related to Accounting II: Accounting Clerk, Audit Clerk, Bank
Teller, G/L Bookkeeper, Data Entry Clerk.

VII. Instructional Methodologies/Strategies: The primary strategies used during this

course will consist of brief lectures, discussions, drills, demonstrations, practice of skills
--both manually and electronically, and simulations.

VIII. Course Outline: Semesters 1-2

Distributing Dividends and Preparing a Work Sheet for a Merchandising Business
Financial Statements for a Corporation
Recording Adjusting and Closing Entries for a Corporation
Accounting for Uncollectible Accounts Receivable
Mid-term Assessment
Accounting for Plant Assets and Depreciation
Accounting for Inventory
Accounting for Notes and Interest
Accounting for Accrued Revenue and Expenses
End-of-Fiscal-Period Work for a Corporation
Accounting for Partnerships
Recording International and Internet Sales
Statement of Cash Flows
Final Exam Assessment
 IX. Evaluation: Summative assessments will be given at the end of each chapter.
Additional assignments and outside readings may be given. All material
presented in this course is subject to being graded. Grades will be calculated according
to the Forsyth County Board of Education Policy for a non-EOCT course.

Grading Calculation: Course Work Course Average

Formative 25% Semester 1 ** 50.0%
Summative 75% Semester 2 ** 50.0%

** Mid-term and final exams count two summative grades.

Grading Policy:

A = 90 100
B = 80 89
C = 70 79
Failing = Below 70

X. Make-up Policy: All missed work and assessments are the responsibility of the student
when they are absent from school. A student who is absent on the class day before a
regularly scheduled assessment will be responsible for completing the assignment on the
regularly scheduled day. Students who have been absent more than two consecutive days
(including the assessment day) will be given five (5) school days to make up the
assessment and/or other assignments. This does not include major projects, research
papers, etc., where the deadline has been posted in advance. The teacher has the
discretion to grant a longer period of time to make up work if there are extenuating
circumstances.

XI. Contact Information: (678) 965-5050 x411546

E-mail: sfagan@forsyth.k12.ga.us
Room: 1546
Hours: 7:45 a.m. to 4:15 p.m.

XII. Guidelines for BYOT Use:

LHS teachers and students will work together to ensure the most productive learning
environment in the classroom. Use of BYOT supports the use of technology devices as a
tool in a students education.
o Devices are to be powered down as the classroom teacher directs.
o Disregard of a directive by the classroom teacher to power down will be addressed with a
progressive approach beginning with a verbal warning.
o Continued disregard of a directive by the classroom teacher to power down may be
considered insubordination and addressed as a code of conduct violation.
o During summative assessments, devices will be powered down and put out of sight until
all students in the classroom have completed the assessment and all materials have been
collected by the teacher.

Computer Use Policy: Please sign below indicating that you have read the FCS
Responsible Use Guidelines for Computer Hardware, Software, Network and Internet
Access and that you are aware consequences will result if the classroom computer is used
for anything outside of instruction in this course.

_____________________________ ___________________________________
Name (print) Signature

___________________________________
Date
XIII. Academic Integrity:
Academic integrity is the pursuit of scholarly activity in an honest and responsible
manner. In the classroom, academic integrity involves a range of issues, including but
not limited to cheating, plagiarism, and facilitating acts of academic dishonesty by
others. Violations of academic integrity as outlined in the Forsyth County Schools Code
of Conduct will be addressed according to the guidelines listed there.

XIV. Future Business Leaders of America (FBLA):

- the largest and oldest business student organization in the world!
A quarter of a million high school and middle school students, college and university
students, faculty, educators, administrators, and business professionals are members of
the premier business education association preparing students for careers in business.
FBLA provides opportunities to develop leadership, communication, and team skills, and
opportunities to meet and network with others at the local, state and national levels.

GET INVOLVED! Become a member of Lambert FBLA, currently the largest

chapter in the history of Georgia FBLA and the 3rd largest chapter in the USA!

Membership Dues: Dues for the 2017-2018 school year are $20. Checks should be
made payable to Lambert FBLA.

Chapter Meetings: Lambert FBLA meets the third Friday of each month in Room 1546
at 7:45 a.m.

Do not miss out on making your business class an amazing experience!

Join Lambert FBLA today!