Lesson Plan Template s52

Lesson Plan

Level: / 3 / Semester: / 1
Name: / Email: / School:
Course Name: / ACCOUNTING / Week Number: / 9-10
Topic: / q  Posting to General and Subsidiary ledgers (C) (p.291-307)
At the completion of level B, the student will be able to:
q  Post from sales journal to accounts receivable ledger
q  Post from cash receipts journal to an accounts receivable ledger
Level B Procedures
1 / Preview the following terms and definitions: subsidiary ledger, accounts payable ledger, accounts receivable ledger, controlling accounts and Schedule of accounts payable. (use flash cards).
2 / Explain and demonstrate posting from the general amount columns of cash payments Journal to a general Ledger. Page 292 (use transparency 12-18)
3 / Explain and demonstrate posting a debit entry from a general Journal to a general ledger page 293. (Use transparency 12-9)
4 / Explain and demonstrate posting a credit entry from a general Journal to a general ledger. Page 294
5 / Students to attempt to work together. P. 295 in groups (using working papers p. 247) and individually attempt on your own p. 295 (working paper p. 248)
6 / Explain and demonstrate posting totals of a sales Journal to a general ledger page 296 (use trans potency 12-10)
7 / Explain and demonstrate posting the total of a Purchases Journal to a general ledger. Page 297 (use transparency 12-11)
8 / Explain and demonstrate posting totals of the Special amount columns of a cash receipts journal to a general ledger. Page 298 (use transparency 12-12)
9 / Explain and demonstrate posting totals of the special amount columns of a cash payments journal to a general ledger. Page 300 (use transparency 12-13)
10 / Students to attempt to work together page 302 in groups (using working papers p. 249) and individually attempt on your own p. 302 (working paper p. 250)
OPTIONAL ADDITIONAL ACTIVITIES
Level A Procedures
1 / For which columns of a special journal are the column totals posted to the general ledger?
2 / In what order should special journals be posted to the general ledger?
3 / Student by themselves attempt Challenge Problem 12-8 p. 306
Required Syllabus Test Assessment
Week Number / Description
10 / Chapter 12 p.306 (12.7)
q  Posting to general and subsidiary ledgers

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