•  ACCOUNTING

    Course Description:

    Accounting is the language of business and an integral aspect of all business activities. Mastery of fundamental accounting concepts, skills, and competencies is essential to making informed business decisions. Regardless of students’ chosen course off study or career path, accounting prepares them to be educated business professionals and informed consumers.

    This course develops knowledge of the basic principles of the accounting cycle. Emphasis is placed on analyzing, recording and interpreting business transaction: financial statements, manual and computerized accounting systems, banking and payroll; understanding basic types of business ownership; and 

     
    DUAL CREDIT:  COLLEGE RIGOR & RESPONSIBILITIES
     
    College Rigor
    As a dual enrollment student, you have one foot in high school and one foot in college.  You will find that dual enrollment courses go at a faster pace, contain more depth of content, and may contain mature subject matter.  Dual enrollment courses are college courses; they deliver demanding course work to introduce new ideas and challenge students. 
     
    College Responsibilities
    There is much more to being a college student than just academics.  You will be expected to learn how to fill out forms, follow procedures for registration and payment, understand university policies and how they apply to you, and abide by strict university deadlines.  The university expects you to be responsible for taking care of your personal and academic business--not your parent, guardian, or school advocate. 
     
    Course Syllabus

    MISSOULA COLLEGE/DUAL CREDIT

    THE UNIVERSITY OF MONTANA/BIG SKY HIGH SCHOOL

    BUSINESS TECHNOLOGY DEPARTMENT

    COURSE NUMBER AND TITLE:  ACTG 101-Roe

    DATE REVISED:  FALL 2017

    SEMESTER CREDITS:  4

    FACULTY:  Ms. N. Roe

    E-MAIL ADDRESS:   nroe@mcps.k12.mt.us

    PHONE NUMBER:  728-2401 ext 8043

    LOCATION: RM 61

    COURSE DESCRIPTION:  Basic double-entry accounting.  Emphasis on analyzing, journalizing, and posting transactions; trial balance, worksheet, financial statements, and adjusting/closing procedures, accounting systems, and cash control.

    STUDENT PERFORMANCE OUTCOMES:   

    Upon completion of this course, the student will be able to:

    1. Use the double-entry system of accounting to journalize and post transactions for sole proprietorships.
    2. Create a trial balance; complete a worksheet; prepare an income statement, a statement of owner's equity, and a balance sheet; and complete a post-closing trial balance.
    3. Journalize and post adjusting and closing entries.
    4. Use a general journal, special journals, general ledger, and subsidiary ledgers.
    5. Journalize simple transactions for a sole proprietorship and prepare financial reports.
    6. Understand and apply the business entity, cost, and matching principles.
    7. Describe internal controls to safeguard assets and enhance the accuracy and reliability of accounting records.
    8. Prepare journal entries for cash transactions and prepare bank reconciliation and related adjusting entries.
    9. Describe the possible effects of a manager’s unethical behavior and of accounting errors on the financial statements.

    STUDENT PERFORMANCE ASSESSMENT METHODS AND GRADING PROCEDURES:

    Homework, tests, projects, and in-class assignments will be given point values.  Total points earned divided by total points possible will represent the percentage grade.

    Grading Scale

    A   90 - 100

    B   80 - 89

    C   70 - 79

    D   60 - 69

    ACADEMIC HONESTY: All students must practice academic honesty.  Academic misconduct is subject to an academic penalty by the instructor and/or disciplinary sanction by the University and/or Big Sky High School.