Unit Plans – Accounting

Ms. Sharon Hogan Room 208

Accounting I Grades 10–12

Text: Century 21: Accounting. Gilbert, Lehman, Ross. ©2006. Thomson-Southwestern.

Subject Matter: Chapter 8: Recording Adjusting and Closing Entries for a Service Business

Evaluation: Tests, Quizzes, Class work, Homework, Ethics.

Essential Questions / Text Book Assignments / Workbook Assignments
10/24/13 / Introduction / · Read/discuss 200-201, Intro to Chapter 8, Walt Disney article, and Internet Activity
/

Section 8.1

/ Recording Adjusting Entries
10/24/13 / · Can you define new accounting terms related to adjusting entries?
· Can you identify accounting concepts and procedures used to make adjusting entries?
· How do you record adjusting entries? / · Read pages 202-205
· Write out Audit Questions and answers on p205.
· Demonstrate Work Together Problem 8-1 on the overhead. Students follow and copy in their Workbook.
· Assign students to complete On Your Own Problem 8-1. Follow directions in text book; complete problem in Workbook.
· Read/discuss Making Ethical Decisions, p203. / · Pages 157-166
/

Section 8.2

/ Recording Closing Entries
10/25/13 / · Can you identify accounting concepts and procedures used to create closing entries?
· How do you record closing entries? / · Read pages 206-212
· Write out Audit Questions and answers on p212.
· Demonstrate Work Together Problem 8-2 on the overhead. Students follow and copy in their Workbook.
· Assign students to complete On Your Own Problem 8-2. Follow directions in text book; complete problem in Workbook.
· / · Pages 157-166
/

Section 8.3

/ Preparing a Post-Closing Trial Balance
10/28/13 / · What steps are used to prepare a post-closing trial balance? / · Read pages 213-219
· Write out Audit Questions and answers on p219.
· Demonstrate Work Together Problem 8-3 on the overhead. Students follow and copy in their Workbook .
· Assign students to complete On Your Own Problem 8-3. Follow directions in text book; complete problem in Workbook. / · Pages 167-168
10/29/13
Thru
10/30/13 / Review Exercises / · Ch8 Study Guide in workbook.
· Application Problems 8-1, 8-2, 8-3
· Mastery Problem 8-4
· Recycling Problem pE7 in back of text.
· Read/discuss Explore Accounting article, p220
· Excel Problems: P8-1, P8-2 / · Pages 153-156
· Pages 169-173
· Pages 174-178
· Print Pages Needed
10/24/13 / Vocabulary Terms / · Adjusting entries, permanent accounts, temporary accounts, closing entries, post-closing trial balance, accounting cycle / · Printed worksheet
10/31/13
11/1/13 / Assessment / · Daily assignments
· One Open Book Quiz
· One Chapter Test
This unit will take 4-5 block periods to complete.