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Accounting I

Business courses are offered in Tolland Public Schools in High School.  Students learn some keyboarding/word processing in the lower grades and by eighth grade should have learned appropriate fingering as well as MS Word, PowerPoint, Excel, and basic web page construction.  Courses in the high school are aimed at providing the opportunity for students to learn basic economic and consumer systems that play a central role in our society.  All business teachers monitor student learning numeracy - the application of mathematics to business and personal finances, and literacy - the ability to read, write, speak, listen, and view.

Units of Instruction

Chapter 1-Introduction to Accounting

Chapter 2-The World of Business and Accounting

Chapter 3-Business Transactions and the Accounting Equation

Chapter 4-Double Entry Accounting

Chapter 5-How Revenue, Expenses, and Withdrawals Affect Owner's Equity

Chapter 6-Recording Transactions in a General Journal

Chapter 7- The General Ledger

Chapter 8- The Six-Column Worksheet

Chapter 9-Financial Statements for a Sole Proprietorship

Chapter 10-Completing the Accounting Cycle for a Sole Proprietorship

Chapter 11- Banking Procedures

Chapter 12- Payroll Accounting

Chapter 13- Payroll Liabilities and Tax Records

Chapter 18- Ten-Column Work Sheet

Chapter 19- Financial Statements for a Corporation

Chapter 20- Completing the Accounting Cycle for a Merchandising Corporation

Chapters 14 and 16-Accounting for a Merchandising Business Sales and Cash Receipts

Chapters 15 and 17- Accounting for a Merchandising Business Purchases and Cash Payments