Century
21 – Accounting
First
Year Course – General Journal Approach
Part 1
Accounting as a Career
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Accounting Careers: Communication and Ethics in the
Workplace
Part 2
Accounting for a Service
Business Organized as a Proprietorship
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Starting a Proprietorship
o a. Define Accounting terms related to starting a
service business organized as a proprietorship
b. Identify accounting concepts and practices related to starting a service
business organized as a proprietorship.
c. classify accounts as assets, liabilities, or owner's equity
d. analyze how transactions related to starting a service business organized as
a proprietorship affect accounts in an accounting equation
e. prepare a balance sheet for a service business organized as a proprietorship
from information in an accounting equation.
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Starting a Proprietorship: Changes That Affect
Owner’s Equity
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Analyzing Transactions into Debit and Credit Parts
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Recording Transactions in a General Journal
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Posting from a General Journal to a General Ledger
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Cash Control Systems
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Work Sheet for a Service Business
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Financial Statements for a Proprietorship
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Recording Adjusting and Closing Entries for a
Service Business
Part 3
Accounting for a Merchandising
Business Organized as a Partnership
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Journalizing Purchases and Cash Payments Using
Special Journals
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Journalizing Sales and Cash Receipts Using Special
Journals
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Posting to General and Subsidiary Ledgers
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Preparing Payroll Records
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Payroll Accounting, Taxes, and Reports
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Work Sheet for a Merchandising Business
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Financial Statements for a Partnership
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Recording Adjusting and Closing Entries for a
Partnership
Grading Policy
All of the points throughout the semester will be totaled at the end of the semester and then averaged.
Example:
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Ch. 1 Quiz = 12/15 Ch. 1 Assignment = 8/10 Essay # 1 = 7/10 Ch. 2 Quiz = 9/10 Ch. 2 Assignment = 12/15 |
Total for the marking
period: 48/60 for the marking
period Average = 80% |
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Additional Questions? Mr. Weinheimer http://www.geocities.com/mrweinheimer/ |
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