Accounting A

Course Description:

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.

Course Details:

Course Title (District): Accounting A
Course Title (NCES SCED) : Accounting
Course Provider : Michigan Virtual
Content Provided By : Cengage Learning
Online Instructor Provided By : Michigan Virtual
Standards Addressed : Michigan Center for Career and Technical Education
Alignment Document : https://docs.google.com/spreadsheets/d/1B_nF24lFo9BbrU2FJif_rV6oHZFA5UUWIcV80CUP5YM/edit?usp=sharing
Academic Terms : Semester, Trimester, Accelerated, Open Entry / Fixed End
NCES SCED Code : 12104
Subject Area : Business and Marketing
Course Identifier : Accounting
Course Level : High School (Secondary)
Available Credit : 0.5
Sequence : 1 of 2

How To Enroll:

Enrollment Website : https://slp.michiganvirtual.org/
Email : [email protected]
Phone : (888) 889-2840

Students and Parents: It is important to work closely with your local school counselor or registrar to follow the school's enrollment procedures. By clicking the "Start Registration Request" button below, you will be able to notify the school of your interest in registering for the online course. However, it is the responsibility of the district or school to review the registration request and approve or deny the request. Please make a note to follow up with your school after submitting a registration request.

Start Registration Request

Additional Course Information:

Additional Cost: $0.0

Additional Cost Description: None. 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. 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.

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

iNACOL National Standards for Quality Online Courses

Academic Content Standards and Assessments Rating Comments
The goals and objectives clearly state what the participants will know or be able to do at the end of the course. The goals and objectives are measurable in multiple ways. Fully Met Goals and objectives are present throughout the course.
The course content and assignments are aligned with the state’s content standards, Common Core curriculum, or other accepted content standards set for Advanced Placement® courses, technology, computer science, or other courses whose content is not included in the state standards. Fully Met Alligned with Michigan Center for Career and Technical Education (52.0800 Finance Standards, Technical Standards for Accounting).
The course content and assignments are of sufficient rigor, depth and breadth to teach the standards being addressed. Fully Met
Information literacy and communication skills are incorporated and taught as an integral part of the curriculum. Fully Met Unit Zero; Accounting in the Real World, assignments
Multiple learning resources and materials to increase student success are available to students before the course begins. Fully Met Syllabus can be accessed prior to class starting; all resourses are availble to students once they access the Blackboard LMS.
Course Overview and Introduction Rating Comments
Clear, complete course overview and syllabus are included in the course. Fully Met
Course requirements are consistent with course goals, are representative of the scope of the course and are clearly stated. Fully Met
Information is provided to students, parents and mentors on how to communicate with the online instructor and course provider. Fully Met Provided in the Michigan Virtual Blackboard learning management system (LMS).
Legal and Acceptable Use Policies Rating Comments
The course reflects multi-cultural education, and the content is accurate, current and free of bias or advertising. Fully Met accurate and current; 11e, copyright 2019 materials; multi-cultural and free of biases.
Expectations for academic integrity, use of copyrighted materials, plagiarism and netiquette (Internet etiquette) regarding lesson activities, discussions, and e-mail communications are clearly stated. Fully Met Provided in the Michigan Virtual Blackboard LMS.
Privacy policies are clearly stated. Fully Met Provided in the Michigan Virtual Blackboard LMS.
Instructor Resources Rating Comments
Online instructor resources and notes are included. Fully Met
Assessment and assignment answers and explanations are included. Fully Met Detailed assessment and assignment answers and explanations are available to instructors and students via MindTap/Aplia.
Accessing Course Effectiveness Rating Comments
The course provider uses multiple ways of assessing course effectiveness. Fully Met Students have the ability to rate the lesson as completed and provide an evaluation of the course experience and support in an end-of-course survey. Michigan Virtual also has access to additional data regarding student success and satisfaction with courses.
The course is evaluated using a continuous improvement cycle for effectiveness and the findings used as a basis for improvement. Fully Met Michigan Virtual has a standard review cycle.
Course Updates Rating Comments
The course is updated periodically to ensure that the content is current. Fully Met Copyright is current
Certification Rating Comments
Course instructors, whether faceto-face or virtual, are certificated and “highly qualified.” The online course teacher possesses a teaching credential from a state-licensing agency and is “highly qualified” as defined under ESEA. Fully Met All Michigan Virtual instructors are certified in the state of Michigan, endorsed within their assigned content areas and grade levels, and highly qualified under state and federal guidelines.
Instructor and Student Support Rating Comments
Professional development about the online course delivery system is offered by the provider to assure effective use of the courseware and various instructional media available. Fully Met Michigan Virtual instructors complete an onboarding course prior to teaching, annual professional development and conference attendance, participate in monthly department meetings, and are provided online resources for various instructional media.
The course provider offers technical support and course management assistance to students, the course instructor, and the school coordinator. Fully Met Michigan Virtual instructors have access to the Michigan Virtual Knowledge Base with tutorials to assist them as well as a technical support ticketing system to request additional support for technical issues in a course. Students also have a Customer Care center that offers technical support and course management assistance.
Course instructors, whether face-to-face or virtual, have been provided professional development in the behavioral, social, and when necessary, emotional, aspects of the learning environment. Fully Met
Course instructors, whether face-to-face or virtual, receive instructor professional development, which includes the support and use of a variety of communication modes to stimulate student engagement online. Fully Met
The provider assures that course instructors, whether face-to-face or virtual, are provided support, as needed, to ensure their effectiveness and success in meeting the needs of online students. Fully Met
Students are offered an orientation for taking an online course before starting the coursework. Fully Met Students are offered Michigan Virtual-specific orientation lessons and activites within all courses in addition to the Online Learning Orientation Tool (OLOT) located on the LMS homepage for students with no prior experience in taking an online course.
Instructional and Audience Analysis Rating Comments
Course design reflects a clear understanding of all students’ needs and incorporates varied ways to learn and master the curriculum. Fully Met Text --> Notes --> Tutorial videos --> Practice/interactive activities --> Application and Mastery Problems --> Unit Tests
Course, Unit and Lesson Design Rating Comments
The course is organized by units and lessons that fall into a logical sequence. Each unit and lesson includes an overview describing objectives, activities, assignments, assessments, and resources to provide multiple learning opportunities for students to master the content. Fully Met
Instructional Strategies and Activities Rating Comments
The course instruction includes activities that engage students in active learning. Fully Met
The course and course instructor provide students with multiple learning paths, based on student needs that engage students in a variety of ways. Fully Met
The course provides opportunities for students to engage in higher-order thinking, critical reasoning activities and thinking in increasingly complex ways. Fully Met
The course provides options for the instructor to adapt learning activities to accommodate students’ needs. Partially Met Content is provided from Cengage - instructors cannnot change the learning activities, but can add supplemental resources as needed.
Readability levels, written language assignments and mathematical requirements are appropriate for the course content and grade-level expectations. Fully Met
Communication and Interaction Rating Comments
The course design provides opportunities for appropriate instructor-student interaction, including opportunities for timely and frequent feedback about student progress. Fully Met
The course design includes explicit communication/activities (both before and during the first week of the course) that confirms whether students are engaged and are progressing through the course. The instructor will follow program guidelines to address non-responsive students. Fully Met Michigan Virtual instructor guidelines ensure such interaction through welcome letters, instructor introductions, and regular progress reporting.
The course provides opportunities for appropriate instructor-student and student-student interaction to foster mastery and application of the material. Fully Met discussion board activities related to content.
Resources and Materials Rating Comments
Students have access to resources that enrich the course content. Fully Met Teacher notes, announcements, textbook
Evaluation Strategies Rating Comments
Student evaluation strategies are consistent with course goals and objectives, are representative of the scope of the course and are clearly stated. Fully Met
The course structure includes adequate and appropriate methods and procedures to assess students’ mastery of content. Fully Met
Feedback Rating Comments
Ongoing, varied, and frequent assessments are conducted throughout the course to inform instruction. Fully Met
Assessment strategies and tools make the student continuously aware of his/her progress in class and mastery of the content. Fully Met Frequent self check in practices; Large assignments/tests are broke down into sections. Students can review progress before moving on.
Assessment Resources and Materials Rating Comments
Assessment materials provide the instructor with the flexibility to assess students in a variety of ways. Fully Met
Grading rubrics are provided to the instructor and may be shared with students. Fully Met
The grading policy and practices are easy to understand. Fully Met
Course Architecture Rating Comments
The course architecture permits the online instructor to add content, activities and assessments to extend learning opportunities. Partially Met Instructors cannot alter content provided by the course vendor, but Michigan Virtual instructors are permitted to add supplemental materials as needed via the Blackboard LMS.
The course accommodates multiple school calendars; e.g., block, 4X4 and traditional schedules. Fully Met The calendar within the learning management system permits adjustments to the pacing guides, though Michigan Virtual has established start and end dates for fall, spring, summer, and trimester enrollment terms.
User Interface Rating Comments
Clear and consistent navigation is present throughout the course. Fully Met
Rich media are provided in multiple formats for ease of use and access in order to address diverse student needs. Fully Met
Technology Requirements and Interoperability Rating Comments
All technology requirements (including hardware, browser, software, etc...) are specified. Fully Met Communicated in the syllabus, the Michigan Virtual website, and the Blackboard LMS.
Prerequisite skills in the use of technology are identified. Fully Met
The course uses content-specific tools and software appropriately. Fully Met
The course is designed to meet internationally recognized interoperability standards. Fully Met
Copyright and licensing status, including permission to share where applicable, is clearly stated and easily found. Fully Met Communicated within the Michigan Virtual Acceptable Use Policy (AUP) through the website and the LMS.
Accessibility Rating Comments
Course materials and activities are designed to provide appropriate access to all students. The course, developed with universal design principles in mind, conforms to the U.S. Section 504 and Section 508 provisions for electronic and information technology as well as the W3C’s Web Content Accessibility guidelines (WCAg 2.0). Fully Met This rating is based upon limited testing of select WCAG 2.0 principles and guidelines. Further testing may be necessary to ensure full compliance.
Data Security Rating Comments
Student information remains confidential, as required by the Family Educational Rights and Privacy Act (FERPA). Fully Met Course is password protected; the privacy policy is communicated in the Blackboard LMS.

Review Conducted By: Michigan Virtual
Date of Review: 08/07/2019

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

Term Type Enrollment Opens Enrollment Ends Random Draw Date Enrollment Drop Date Course Starts Course Ends # of Seats Course Fee Potential Additional Costs
Semester 03/29/2024 03/14/2025 07/01/2024 01/17/2025 01/03/2025 05/23/2025 100 $350 $0
Semester 03/29/2024 03/14/2025 07/01/2024 01/24/2025 01/10/2025 05/30/2025 100 $350 $0
Semester 03/29/2024 03/14/2025 07/01/2024 01/31/2025 01/17/2025 06/06/2025 100 $350 $0
Semester 03/29/2024 03/14/2025 07/01/2024 02/07/2025 01/24/2025 06/13/2025 100 $350 $0
Semester 03/29/2024 03/14/2025 07/01/2024 02/14/2025 01/31/2025 06/20/2025 100 $350 $0
Semester 03/29/2024 03/14/2025 07/01/2024 02/21/2025 02/07/2025 06/20/2025 100 $350 $0
Semester 03/29/2024 03/14/2025 07/01/2024 02/28/2025 02/14/2025 06/20/2025 100 $350 $0
Semester 03/29/2024 03/14/2025 07/01/2024 03/07/2025 02/21/2025 06/20/2025 100 $350 $0
Semester 03/29/2024 03/14/2025 07/01/2024 03/14/2025 02/28/2025 06/20/2025 100 $350 $0
Semester 03/29/2024 03/14/2025 07/01/2024 03/21/2025 03/07/2025 06/20/2025 100 $350 $0
Accelerated 01/02/2025 06/27/2025 04/01/2025 06/06/2025 05/23/2025 08/01/2025 100 $350 $0
Accelerated 01/02/2025 06/27/2025 04/01/2025 06/13/2025 05/30/2025 08/08/2025 100 $350 $0
Accelerated 01/02/2025 06/27/2025 04/01/2025 06/20/2025 06/06/2025 08/15/2025 100 $350 $0
Trimester 03/29/2024 01/03/2025 07/01/2024 12/06/2024 11/22/2024 02/21/2025 100 $350 $0
Trimester 03/29/2024 01/03/2025 07/01/2024 12/20/2024 12/06/2024 03/07/2025 100 $350 $0
Trimester 03/29/2024 01/03/2025 07/01/2024 12/27/2024 12/13/2024 03/14/2025 100 $350 $0
Trimester 03/29/2024 01/03/2025 07/01/2024 01/03/2025 12/20/2024 03/21/2025 100 $350 $0
Drop Policy Completion Policy Term Type Enrollment Opens Enrollment Ends
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Semester 03/29/2024 03/14/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Semester 03/29/2024 03/14/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Semester 03/29/2024 03/14/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Semester 03/29/2024 03/14/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Semester 03/29/2024 03/14/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Semester 03/29/2024 03/14/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Semester 03/29/2024 03/14/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Semester 03/29/2024 03/14/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Semester 03/29/2024 03/14/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Semester 03/29/2024 03/14/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Accelerated 01/02/2025 06/27/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Accelerated 01/02/2025 06/27/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Accelerated 01/02/2025 06/27/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Trimester 03/29/2024 01/03/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Trimester 03/29/2024 01/03/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Trimester 03/29/2024 01/03/2025
Students have 14 days from the enrollment start date to drop the course and receive a full refund. No refunds are given after 14 days. Drop dates are calculated and what is posted is the last possible drop date for enrollments created within the enrollment window. Students may access their course from their enrollment start date to their enrollment end date. A completion is a 60% final score or higher. Trimester 03/29/2024 01/03/2025
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.
School Year Enrollment Count Pass Count Completion Rate Notes
23-24 166 162 97.59%
22-23 180 168 93.33%
21-22 225 203 90.22%
19-20 189 165 87.3%
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: https://michiganvirtual.org/about/support/knowledge-base/technical-requirements/