Accounting A

Enrollment Message:

Students must have access to YouTube.

This is the first course in a two-semester Accounting course sequence. Accounting is the process of planning, recording, analyzing, and interpreting financial information. The accounting process includes recording financial activities, but accounting is not the same as bookkeeping or recordkeeping. Bookkeeping is only the recording part of the accounting process. Accounting goes much further than just keeping records. Accounting involves analyzing and interpreting a business’s operations to determine its financial well-being and plan its future success. Accounting A is a skills-based course that is of value to all students, whether exploring a career in business or for personal financial needs. Accounting A is an essential course for students who are pursuing a strong background in business, marketing and management. This course covers the complete accounting cycle for a service business organized as a proprietorship, along with journalizing and posting transactions. Prerequisites:None

Course Objectives: Upon completion of this course, students will be able to...

  • identify the various elements and concepts of accounting;
  • analyze transactions into debits and credits;
  • record journal transactions;
  • post transactions;
  • explain various banking systems;
  • practice accounting skills using financial accounting worksheets;
  • prepare financial statements for proprietorships; and
  • follow through to the completion of the accounting cycle

Course Outline:

Chapter 1: Changes that Affect the Accounting Equation

Chapter 2: Analyzing Transactions into Debit and Credit Parts

Chapter 3: Recording Journal Transactions

Chapter 4: Posting to a General Ledger

Chapter 5: Cash Control Systems

Chapter 6: Work Sheet and Adjusting Entries for a Service Business

Chapter 7: Preparing Financial Statements for a Proprietorship

Chapter 8: Recording Closing Entries and Preparing a Post-Closing Trial Balance for a Service Business

Resources Included: Students are provided access to Cengage Learning's MindTap course content, including Gilbertson. Century 21 Accounting: Multicolumn Journal, 11th ed. © 2019. Student Edition + MindTap with Aplia, ISBN: 9781337870597. Online lesson instruction and activities, opportunities to engage with a certified, online instructor and classmates, when appropriate, and online assessments to measure student performance of course objectives and readiness for subsequent academic pursuits.

Additional Costs: None. Students will access MindTap through LTI links within their Blackboard course shell. If students encounter any issues in accessing their online materials from Cengage Learning, then they should contact their instructor.

Scoring System: Michigan Virtual does not assign letter grades, grant credit for courses, nor issue transcripts or diplomas. A final score reported as a percentage of total points earned will be sent to students upon completion of a course. Your school mentor is also able to access this score within the Student Learning Portal. Schools may use this score for conversion to their own letter grading system.

Time Commitment: Semester sessions are 18-weeks long: Students must be able to spend 1 or more hours per day in the course to be successful. Summer sessions are 10 weeks long: Students must be able to spend a minimum of 2 or more hours per day, or about 90 hours during the summer, for the student to be successful in any course. Trimester sessions are 12-weeks long: Students must be able to spend 1.5 or more hours per day in the course to be successful.

Technology Requirements: Students will require a computer device with headphones, a microphone, webcam, up-to-date Chrome Web Browser, and access to YouTube.

Please review the Michigan Virtual Technology Requirements: 

Instructor Support System: For technical issues within your course, contact the Customer Care Center by email at [email protected] or by phone at (888) 889-2840.

Instructor Contact Expectations: Students can use email or the private message system within the Student Learning Portal to access highly qualified teachers when they need instructor assistance. Students will also receive feedback on their work inside the learning management system. The Instructor Info area of their course may describe additional communication options.

Academic Support Available: In addition to access to a highly qualified, Michigan certified teacher, students have access to academic videos and outside resources verified by Michigan Virtual. For technical issues within the course, students can contact the Michigan Virtual Customer Care by email at [email protected] or by phone at (888) 889-2840.

Required Assessment: Online assessments consist of formative and summative assessments represented by computer-graded multiple choice, instructor-graded writing assignments including hands-on projects, model building and other forms of authentic assessments.

Technical Skills Needed: Basic technology skills necessary to locate and share information and files as well as interact with others in a Learning Management System (LMS), include the ability to:

  • Download, edit, save, convert, and upload files
  • Download and install software
  • Use a messaging service similar to email
  • Communicate with others in online discussion or message boards, following basic rules of netiquette
  • Open attachments shared in messages
  • Create, save, and submit files in commonly used word processing program formats and as a PDF
  • Edit file share settings in cloud-based applications, such as Google Docs, Sheets, or Slides
  • Save a file as a .pdf
  • Copy and paste and format text using your mouse, keyboard, or an html editor’s toolbar menu
  • Insert images or links into a file or html editor
  • Search for information within a document using Ctrl+F or Command+F keyboard shortcuts
  • Work in multiple browser windows and tabs simultaneously
  • Activate a microphone or webcam on your device, and record and upload or link audio and/or video files
  • Use presentation and graphics programs
  • Follow an online pacing guide or calendar of due dates
  • Use spell-check, citation editors, and tools commonly provided in word processing tool menus
  • Create and maintain usernames and passwords

Additional Information: None


School Level: High School
Standards: Michigan Center for Career and Technical Education
NCAA Approved: N/A - Non-Core
Alignment Document: Document
Course Location:
NCES Code: 12104
MDE Endorsement Code: GX - Business Education
MMC Minimum Requirements: Math - 4th Year Elective

When Offered: _Internal Use Only

Content Provider: Cengage Learning
Instructor Provider: Michigan Virtual

Course Type: Plus