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Lesson Plan
Curated OER

Complete Adjustment Column of a Worksheet

For Teachers 10th - 12th
Students take turns reading pages in their Accounting text concerning worksheets. They watch as the teacher demonstrates the concept-starting with two, buying 4 and ending with one, they see that the one remaining box must be considered...
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Lesson Plan
Curated OER

Accounting Monopoly

For Teachers 9th - 11th
Students use Monopoly to review the accounting cycle. They create their own transactions while playing Monopoly. Students produce the financial statements that will match the transactions of the game.
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Lesson Plan
Curated OER

Ratio Analysis

For Teachers 11th - Higher Ed
Students define ratios and how they apply in a business context. They practice ratios through an activity that involves financial data.
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Lesson Plan
Curated OER

Preparing an Income Statement

For Teachers 10th
Tenth graders discuss the contents of income statements.  In this accounting lesson plan, 10th graders are introduced to the parts of an income statement.  Students practice filling out the four parts of an income statement,...
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Lesson Plan
Curated OER

Preparing a Balance Sheet

For Teachers 9th - 11th
Students prepare a balance sheet. In this balance sheet lesson, students learn the parts of a balance sheet and how they are represented. Students use a formula to calculate equity.
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Worksheet
Curated OER

Debt

For Students 9th - 12th
In this economics worksheet, students find the terms that are related to the concept of debt and the answers are found by clicking the button at the bottom of the page.
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Worksheet
Curated OER

Cash Flow Worksheet

For Students 10th - 12th
In this accounting instructional activity, students answer the questions with filling in the correct words from the word bank based around the subject of cash flow for the 13 questions.
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Lesson Plan
Curated OER

Cash Control Systems

For Teachers 9th - 12th
Students are introduced to cash control systems including checking accounts, endorsing and writing checks. In groups, they define a bank statement and practice how to read them. To end the lesson, they discover how to create a petty...
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Lesson Plan
Curated OER

Accounting -- Journalizing Sales and Cash Payments

For Teachers 9th - 12th
Students brainstorm a list of what they believe a customer is. In groups, they practice journaling sales to a customer who pays with cash or with credit. To end the lesson, they discover the proper way to prove cash payments at the end...
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Lesson Plan
Curated OER

Accounting -- Journalizing Transactions

For Teachers 9th - 12th
Pupils are introduced to a five column way to record transactions. In groups, they discuss the importance of source documents when recording the transactions and balancing the account at the end of the month. To end the lesson, they...
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Lesson Plan
Curated OER

Accounting - Analyzing Transactions to Debit/Credit Parts

For Teachers 9th - 12th
Students are introduced to how transactions are analyzed with debits and credits. In groups, they complete a T-chart in which the account increases with credits and decreases with debits. To end the lesson, they analyze the various...
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Lesson Plan
Curated OER

Accounting -- Financial Statements for a Partnership

For Teachers Higher Ed
Students engage in an introduction of financial statements for a partnership set up as a merchandising business. They review the need of financial statements and how to effectively read/use financial statements.
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Lesson Plan
Curated OER

Accounting -- Journalizing Purchases and Cash Payments

For Teachers 9th - 12th
Students comprehend what a partnership is, how a merchandising business is set up, what a vendor is, how to use invoices, as well as journaling purchases for cash and on account. They get an introduction, review games, and are quizzed on...
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Lesson Plan
Curated OER

Account-Recording Adjusting/Closing Entries

For Teachers 9th - 12th
Students explore adjusting and closing accounting entries. They complete an outline and post closing entries to their appropriate accounts. They prepare a Post Closing Trial Balance at the end of a fiscal period and complete online...
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Lesson Plan
Curated OER

Account-Recording Adjusting/Close Entries for Service Business

For Teachers 9th - 12th
Students discover how to journal adjustments and post them into general ledger accounts. They explore what a post closing trial balance is and why it is prepared at the end of a fiscal period. They complete an outline and play online...
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Lesson Plan
Curated OER

Accounting: Work Sheet for a Service Business

For Teachers 9th - 12th
Students explore how to complete work sheets for a service business. They enter transactions that affect the owner's equity of a proprietorship into a worksheet that reviews the business activities for the past fiscal year. They...
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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

Account -Recording Purchases/Cash Pmts - Spec. Journals

For Teachers 10th - 12th
Students 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...
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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 worksheet, students 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 instructional activity 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...
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Lesson Plan
Curated OER

Accounting -- Forming and Solving Business Organizations

For Teachers 9th - 12th
Learners 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...