Section 4.1 - HoganFairfield Download

Transcript
Unit Plans – Accounting
Ms. Sharon Hogan
Accounting I
Room 208
Grades 10 –12
Text:
Century 21: Accounting. Gilbert, Lehman, Ross. ©2006. Thomson-Southwestern.
Subject Matter:
Chapter 4: Posting to a General Ledger
Evaluation:
Tests, Quizzes, Class work, Homework, Ethics.
Essential Questions
3/7/14
3/7/14
3/10/14
3/11/14
3/12/14
Introduction
Section 4.1
 Can you define all new
accounting terms for
Ch4 related to posting to
a general ledger listed
on p88?
 In what order are
accounts listed in the
chart of accounts?
 What two steps must be
taken to set up an
account in the general
ledger?

Section 4.2
 What is posting?
 What are the five steps
used to complete the
posting process?

Section 4.3
 What does a check mark
in the posting reference
column stand for?
 Which column totals get
posted from a 5-column
journal?
 Which column totals do
not get posted from a 5column journal?
Section 4.4
 What is a correcting
entry?
 When is a correcting
entry needed?
3/13/14
And
3/14/14
Review Exercises
3/7/14
Vocabulary Terms
Text Book Assignments
 Read/discuss 88-89, Intro to Chapter 4, Amazon.com article, and
Internet Activity
Preparing a Chart of Accounts
 Read pages 90-95
 Write out Audit Questions and answers on p95.
 Demonstrate Work Together Problem 4-1 on the overhead.
Students follow and copy in their Workbook.
 Assign students to complete On Your Own Problem 4-1. Follow
directions in text book; complete problem in Workbook.
 Read/discuss Making Ethical Decisions, p90.
 Read/discuss Cultural Diversity article, p94.
 Application Problem 4-1
Posting Separate Amounts from a Journal to a General Ledger
 Read pages 96-99.
 Write out Audit Questions and answers on p99.
 Demonstrate Work Together Problem 4-2 on the overhead.
Students follow and copy in their Workbook.
 Assign students to complete On Your Own Problem 4-2. Follow
directions in text book; complete problem in Workbook.
 Application Problem 4-2
Posting Column Totals from a Journal to a General Ledger
 Read pages 100-104.
 Write out Audit Questions and answers on p104.
 Demonstrate Work Together Problem 4-3 on the overhead.
Students follow and copy in their Workbook .
 Assign students to complete On Your Own Problem 4-3. Follow
directions in text book; complete problem in Workbook.
 Application Problem 4-3
Completed Accounting Forms and Making Correcting Entries
 Read pages 105-109.
 Write out Audit Questions and answers on p109.
 Demonstrate Work Together Problem 4-4 on the overhead.
Students follow and copy in their Workbook .
 Assign students to complete On Your Own Problem 4-4. Follow
directions in text book; complete problem in Workbook.
 Application Problem 4-4
 Ch4 Study Guide in workbook.
 Mastery Problem 4-5
 Recycling Problem pE4 in back of text.
 Read/discuss Explore Accounting article, p110.
 Computer Problem P4-4 (EXCEL)
 Ledger, general ledger, account number, file maintenance,
opening an account, posting, correcting entry
Assessment
 Daily assignments
3/17/14
 One Open Book Quiz
3/18/14
 One Chapter Test
This unit will take 6-7 block periods to complete.
Workbook
Assignments
 Pages 57-58
Pages 59-64
Pages 67-71
Pages 59-64
Pages 67-71
Pages 65-66
Pages 67-71
 Pages 53-55
 Pages 72-75
 Print Pages
Needed
Vocab sheet –
definitions due at
beginning of Ch4
work days.