Upper Darby High School

Accounting 1 - 0802
Classroom Rules / Requirements / Grading
Mr. Mahoney, Room 202

The following rules are to be followed at all times:

1. Be on time – which means you are in the classroom when the bell rings.
2. Have your required materials with you every day.
3. You must remain in your seat until the bell rings.

Attendance in class is an important part of any course. It is especially important with block scheduling,
since an entire year’s work is condensed into one semester. All students will be required to make-up any
work that they miss when absent from class. YOU ARE RESPONSIBLE TO FIND OUT WHAT YOU
MISSED, IT IS NOT MY REPONSIBILITY. You are given two days make-up time for every one you miss.

Homework – You will always be informed of homework due dates when the homework is assigned. Other
than homework missed due to absence, NO LATE HOMEWORK WILL BE ACCEPTED! Homework
missed due to absence will be due at the beginning of the next class.

Grading System – each activity will be assigned a point value. A student’s grade average will be
calculated by dividing the student’s total points earned by the total points possible.

Your grade will be based on the following criteria

A = 90 to 100
B = 80 to 89
C = 70 to 79
D = 60 to 69
F = 0 to 59

Grading
Warm Ups
10%
Participation
10%
Assignments 20%
Tests 60%

**This is subject
to change
 Upper Darby High School
Accounting 1 - 0802
Classroom Rules / Requirements / Grading
Mr. McDonald, Room 202

Course Description:
Accounting I is designed to equip students with skills necessary to establish and maintain and maintain
financial records for both a service and merchandising business. A college- bound student will find that
Accounting I provides vocabulary and background useful in other business subjects. A work-bound
student will find that he/she is equipped with vocational bookkeeping skills. A student desiring to own
and operate his/her own business will be prepared to understand and maintain his/her own financial
records. Emphasis in this class is placed on proper work habits and attitudes. Accounting I is the
foundation for Accounting II and Automated Accounting.

Learning Objectives:
1. Development of good work habits and attitudes, and a working knowledge about accounting
journals and forms.
2. Development of confidence and competence in handling various accounting forms, records and
reports.
3. To meet performance standards for full-time employment in positions that require entry-level
accounting skills.
4. To apply learned skills for personal use.
5. To develop a foundation in accounting as a basis for further study.

National Business Education Standards for Accounting:

I. The Accounting Cycle
Achievement Standard: Complete and explain the purpose of the various steps in the accounting
cycle.
II. The Accounting Process
Achievement Standard: Apply generally accepted accounting principles to determine the value of
assets, liabilities, and owner's equity.
III. Financial Statements
Achievement Standard: Prepare, interpret, and analyze financial statements using manual and
computerized systems for service, merchandising, and manufacturing businesses.
IV. Special Applications
Achievement Standard: Apply appropriate accounting principles to payroll, income taxation,
managerial systems, and various forms of ownership.
V. Interpretation and Use of Data
Achievement Standard: Use planning and control principles to evaluate the performance of an
organization and apply differential analysis and present-value concepts to make decisions.

Materials:
Textbook - Century 21 Accounting, 7th Edition, 2000 (This book will be assigned to you and must be
covered)
Workbook – Century 21 Accounting, 7th Edition (This book is for you to keep. You must pay a fee of
$10.00 for this book)
Calculator – While the math in this course is basic. Having a calculator will facilitate your preparation
of forms and reports.
Pencil – Neatness counts and you will make mistakes.