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Lesson Plan
Curated OER

Accounting: Changes That Affect Owner's Equity

For Teachers 9th - 12th
Students study transactions that affect the owner's equity of a proprietorship. They explore revenue, expenses and withdrawals and how they fit into the accounting equation. They complete online activities and a quiz.
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Lesson Plan
Curated OER

Account --Recording Sales/Cash Recpts w/ Spec. Journals

For Teachers 9th - 12th
Students explore sales journal, purchases journal, general journal, cash receipts journal, and Cash payments journal. They master the online vocabulary activities and then they complete the online chapter quiz.
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Lesson Plan
Curated OER

Accounting - Plant Assets and Depreciation

For Teachers 9th - 12th
Students explore current assets and plant assets by viewing a variety of web sites. They complete the online activities and quiz and calculate the depreciation expense for an entire fiscal year.
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Lesson Plan
Curated OER

Account -Recording Purchases/Cash Pmts - Spec. Journals

For Teachers 10th - 12th
Pupils review general ledgers, introduction of a corporation, and how they are set up. Students review transactions used on a general journal such as: journaling purchase returns and allowances, buying supplies on accounts, then posting...
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Lesson Plan
Curated OER

Accounting -- Preparing Payroll Records

For Teachers 9th - 12th
Students review preparation of payroll records and practice these skills while playing games on the computer. They follow a student outline and complete online activities and quiz.
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Lesson Plan
Curated OER

Account-Recording Adjusting/Close Entries, Partnership

For Teachers 12th - Higher Ed
Students examine adjusting and closing entries for a partnership set up as a merchandising business. They participate in a game and online activities, read handouts, complete an outline, and take a quiz.
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Lesson Plan
Curated OER

Income Statement

For Teachers 11th - 12th
Students demonstrate the proper way to prepare an income statement. They calculate a company's Gross Profit, Operating Expenses, Income from Operation before tax and Net Income, then determine the company's net income or net loss during...
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Worksheet
Curated OER

Check Register

For Teachers 4th - 5th
In this math learning exercise, learners solve the problems that focus upon the real life application of keeping a check register or record of transactions.
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Lesson Plan
Curated OER

Organizing A Corporation And Paying A Dividend

For Teachers Higher Ed
Students engage in a lesson that is concerned with the establishment of a corporation. They apply accounting principles to different situations in order to make payments on a dividend. Students also investigate the basic accounting cycle.
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Lesson Plan
Curated OER

Accounting -- Forming and Solving Business Organizations

For Teachers 9th - 12th
Students review what a proprietorship is and the advantages and disadvantages of it. In groups, they examine the ways to form and dissolve a proprietorship. To end the lesson, they review what a corporation is, its advantages and...
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Lesson Plan
Curated OER

Accounting -- Journalizing Purchases and Cash Payments

For Teachers 10th - 12th
Students fill in an outline of information about accounting as the teacher lectures. They use computers and internet to complete online activities and a quiz over the materials.
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Lesson Plan
Curated OER

Accounting -- Financial Career Brochure

For Teachers 9th - 12th
High schoolers review career brochures for schools & colleges and Use the Internet to explore an accounting related career. They plan their own brochure using the Career Brochure Planning Storyboard.
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Lesson Plan
Curated OER

Perform Accounting Functions

For Teachers 11th - 12th
Students practice performing various accounting functions. Given analysis records, they prepare cost and revenue analysis based on specific criteria. They complete handouts and review their answers as a class. They also discuss the...
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Lesson Plan
Curated OER

Accounting - Debits and Credits (Senior, other) the accounting equation as:

For Teachers 12th
Twelfth graders explore accounting debits and credits through accounting equations.
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Handout
US Department of Labor

Bureau of Labor Statistics: Accountants and Auditors

For Students 9th - 10th
The Occupational Outlook Handout provides accounting information on topics such as: nature of work, significant points, working conditions, employment opportunities, training and qualifications, job outlook and earnings. More links are...
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Handout
US Department of Labor

Bureau of Labor Statistics: Accountants and Auditors

For Students 9th - 10th
This report gives the "Occupational Outlook Handbook" information for careers in accounting and auditing. The report includes information about required education, skills, and certification. It also suggests the future outlook for this...
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Unit Plan
Other

Study Finance: Time Value of Money

For Students 9th - 10th
This resource presents brief explanations of topics related to interest, compound interest, and the time value of money.
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Website
Other

State Taxes

For Students 9th - 10th
This site provides tax information about each state in the United States simply by clicking on the name of the state. Links further down the page can be used to find specific state taxes, such as payroll and sales taxes.
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Activity
Other

University of Massachusetts: Merchandise Inventory

For Students 9th - 10th
This site presents quiz questions and problems regarding merchandise inventory, complete with solutions. The site discusses the purchase and sale of inventory, its disposition on financial statements, the merchandise inventory turnover...
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Activity
Other

University of Massachusetts: Accounts Receivable

For Students 9th - 10th
This site presents quiz questions and problems, complete with solutions, that illustrate various aspects of accounts receivable. Included are the accounts receivable turnover ratio, uncollectible accounts, and aging accounts receivable.
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Activity
Other

University of Massachusetts: Closing Entries

For Students 9th - 10th
This site presents quiz questions and problems, complete with solutions, that illustrate the closing entries for a corporation.
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Website
Other

American Accounting Association: Publications

For Students 9th - 10th
Rutgers provides a site with links to articles relating to accounting. This site has links to Accounting Educational News, AAA Quarterly Journal, Abstracts, Section Journals and newspaper articles.
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Activity
Other

Tax and Accounting Sites Directory

For Students 9th - 10th
This is a tax and accounting site directory. Includes links to varied tax information.
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Website
University of Waterloo (Canada)

University of Waterloo: Centre for Accounting Ethics

For Students 9th - 10th
This is the web site of the Centre for Accounting Ethics. The site describes the history and mission of this Canadian organization. In addition it provides a bibliography, realistic cases in ethics (click on "Cases and Copyrights"), and...