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Lesson Plan
Curated OER

Accounting -- Journalizing Transactions

For Teachers 9th - 12th
Students 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 instructional...
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Lesson Plan
Curated OER

Accounting - Analyzing Transactions to Debit/Credit Parts

For Teachers 9th - 12th
High schoolers 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 plan, they analyze the...
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Lesson Plan
Curated OER

Accounting: Work Sheet for a Merchandising Business

For Teachers 9th - 12th
High schoolers create a worksheet for a partnership set up as a merchandising business. They identify the beginning of the fiscal periods trial balance amounts, plan and record adjustments to supplies, and merchandise inventory. They...
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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.