Mrs. Kristy Most Business Education/Future Business Leaders of America Adviser My Pages Home About Weekly Lesson Plans Accounting I Accounting II Business Law Computer Applications Digital Photography Economics Introduction to Business 4th Grade Computers Heartland FBLA Related Links Heartland Community Schools ESU 6 Accounting I Course Description This course provides students with instruction in the terminology and concepts of sole proprietorships, partnerships, and corporations.  Double-entry accounting principles and procedures are applied in maintaining business records for both service and merchandising businesses.  Students will prepare these documents or financial statements:  Chart of Accounts, Work Sheet, Balance Sheet, Income Statement, Schedule of Accounts Payable, Schedule of Accounts Receivable, Distribution of Net Income Statement, and Capital Statement. Grading 70% Tests 30% Daily Assignments Students are given an updated quarter grade every two weeks. Supplies Pen or Pencil, Notebook, Calculator, and Folder.   Heartland Community Schools and Educational Service Unit #6, Milford, Nebraska