BUSINESS, FINANCE, AND INFORMATION TECHNOLOGY EDUCATION

COURSE BLUEPRINT OF ESSENTIAL STANDARDS for 6311 ACCOUNTING I

Instructor: Della Lesesne
ES # Unit Titles/Essential Standards and Objective Statements Local Course
Obj # (The Learner will be able to:) Use Weight

Total Course Weight 100%

A THE ACCOUNTING CYCLE 69%

1.00 Understand accounting fundamentals. 11%
1.01 Understand the accounting equation, debits and credits.(Ch 1, 2) 4%
1.02 Understand double-entry accounting journal entries. (Ch. 3) 4%
1.03 Understand ethics and skills needed for employment in accounting. (Curriculum Guide & Text) 3%

2.00 Apply accounting procedures for a sole proprietorship. 24%

2.01 Apply procedures to prepare and post journal entries for a sole proprietorship.(Ch. 4) 11%
2.02 Apply procedures to prepare financial statements for a sole proprietorship. (Ch. 6, 7) 8%
2.03 Apply accounting procedures to prepare end of period adjusting and closing entries. (Ch. 8) 5%

3.00 Apply accounting procedures for a merchandising business. 34%

3.01 Apply procedures to prepare journal entries related to purchases and cash payments. (Ch. 9) 11%
3.02 Apply procedures to prepare journal entries related to sales and cash receipts. (Ch. 10) 11%
3.03 Apply accounting procedures to post to the ledgers and prepare adjusting entries, closing 12%
entries, and financial statements for a merchandising business. (Ch. 11)

B BANKING, PAYROLL, AND SPECIALIZED ACCOUNTING PROCEDURES 31%

4.00 Apply accounting procedures to perform banking and payroll activities. 16%
4.01 Apply procedures to reconcile a bank statement and prepare related journal entries. (Ch. 5, 6) 5%
4.02 Apply procedures to maintain a petty cash fund and prepare related journal entries. (Ch. 5) 4%
4.03 Apply procedures to complete payroll records and prepare related journal entries. (Ch. 12, 13) 7%

5.00 Apply accounting procedures to perform selected specialized accounting activities. 15%
5.01 Apply procedures to prepare journal entries for notes payable and notes receivable transactions. 5%
(Ch. 20)
5.02 Apply procedures to prepare journal entries for uncollectible accounts transactions. (Ch. 14) 5%
5.03 Apply procedures to prepare journal entries for straight-line depreciation of plant assets 5%
transactions. (Ch. 14, 18)

Information about this course:

1. Students will be assigned a textbook that should be brought to class every day along with supplies such as paper
and pen/pencils.
2. Excellent attendance is very important in this class because we move at a good pace. Being absent for 1 or 2
days could cause a student to become a chapter behind. Students will have up to 5 days after returning from
being absent to make up all missed assignments.
3. I use a testing site called Quia.com. Each student will have access to all test questions that will be on tests
available for online review. The review is EXACTLY like the test. Therefore, students are highly encouraged
to review for tests during extra class time, warrior focus, or on their personal computer.
4. A comprehensive final exam will be administered at the end of the semester during exams that will be calculated
as 25% of a students’ final course grade.
5. My email address is dellalesesne@wcps.org.