Accounting 1 - Pendleton - 2025-S1

Accounting

Disclosure Document

Instructor – Mrs. Pendleton

tpendleton@dsdf.org

435-778-6493

Course Description

Students will develop skills beginning with an understanding of the basic elements and concepts of double-entry accounting systems related to a service business organized as a sole proprietorship. Skills include understanding the accounting equitation, analyzing business transactions, entering transactions in journals, posting to ledgers, compiling end-of-period financial statements, preparing closing entries, and managing and protecting cash.

Employability Skills

Students are expected to attend class, be on time, and be prepared for the day’s activities. Participation from every student is encouraged. Our class will maintain a positive atmosphere. Questions and opinions are welcomed. Students are expected to treat their classmates and teacher with respect. Talking while your teacher is teaching or at other inappropriate times shows lack of respect and attention, and will result in a employability skills point reduction. Assignments will be due on the date assigned. Once an assignment is locked in Canvas, you can no longer turn it in unless you have made prior arrangements with the instructor.

Classroom atmosphere and activities cannot be duplicated or recreated for an absent or tardy student. Therefore, it is necessary for regular and prompt attendance. If you are tardy, you will lose employability skills points for the day. In the case of excused absences, each student has the responsibility to get and complete make-up work within the allotted time. If you are at a doctors or dentist appointment a note will be required for points for that day. If you are home sick your parent will need to contact me directly for you to receive points for that day. Students will be graded as follows: Assignments/Tests 60% and Employability Skills 40%.