ACCOUNTING
Syllabus

First Nine Weeks

  • Proprietorships
  • Accounting Equation
  • Balance Sheet
  • Transactions
  • T Accounts
  • Analyzing transactions into debit and credit parts
  • Journalizing transactions

Second Nine Weeks

  • General Ledger
  • Posting
  • Separate amounts
  • Column totals
  • Accounting forms
  • Correcting entries
  • Cash control systems
  • Checking accounts
  • Bank statement reconciliation
  • Eight-column work sheet
  • Adjusting entries
  • Net income and net loss
  • Financial statements
  • Recording adjusting and closing entries
  • Post-closing trial balance

Third Nine Weeks

  • Merchandising business and partnerships
  • Journalizing purchases and cash payments
  • Sales and cash receipts
  • General and subsidiary ledgers
  • Payroll records
  • Payroll accounting, taxes, and reports

Fourth Nine Weeks

  • Merchandising business worksheet
  • Partnership financial statements
  • End-of-fiscal period accounting practices
  • Accounting simulation—practice set