Daily Lesson Plans for Week of : Sept s4

Unit Plans

Ms. Sharon Hogan Room 208 Accounting Grades 10 – 12

Subject Matter: Chapter 11: Posting to General and Subsidiary Ledgers

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

Essential Questions Text Book Assignments Workbook Assignments 12/8/16 Introduction Read/discuss p296-297 Section 11.1 Posting to an Accounts Payable Ledger 12/8/16 What are the steps of the posting Read pages 298-306. p 253-256 process? Write out Audit Questions and answers on p306. How do you post separate items Demonstrate Work Together Problem 11-1 on the overhead. from the purchases, cash Students follow and copy in their Workbook p253-254. payments, and general journals Assign students to complete On Your Own Problem 11-1, p306. to an accounts payable Workbook p255-256. subsidiary ledger? Read/discuss Making Ethical Decisions, p298. What is a subsidiary ledger? Read/discuss Global Perspectives, p305. What is a controlling account? Section 11.2 Posting to an Accounts Receivable Ledger 12/9/16 How do you post separate items Read pages 307-314. p257-260 from the sales, cash receipts, Write out Audit Questions and answers on p314. and general journals to an Demonstrate Work Together Problem 11-2 on the overhead. accounts receivable ledger? Students follow and copy in their Workbook p257-258. Assign students to complete On Your Own Problem 11-2, p314. Workbook p259-260. Read/discuss Technology for Business, p313. Section 11.3 Posting from Journals to a General Ledger 12/12/16 What items get posted separately Read pages 315-319. p 261-266 from the cash payments and Write out Audit Questions and answers on p319. general journals to the general Demonstrate Work Together Problem 11-3 on the overhead. ledger? Students follow and copy in their Workbook p261-263. Assign students to complete On Your Own Problem 11-3, p319. Workbook p264-266.

Section 11.4 Posting Special Journal Totals to a General Ledger 12/13/16 What are the steps used to post Read pages 320-326. p261-266 column totals from special Write out Audit Questions and answers on p326. journals to the general ledger Demonstrate Work Together Problem 11-4 on the overhead. accounts? Students follow and copy in their Workbook p261-263. Assign students to complete On Your Own Problem 11-4, p326. Workbook p264-266. Read/discuss Cultural Diversity article, p323.

NBEA Standards: III. Financial Analysis Achievement Standard: Assess the financial condition and operating results of a company and analyze and interpret financial statements and information to make informed business decisions. IV. Accounting Applications Achievement Standard: Identify and describe generally accepted accounting principles (GAAP), explain how the application of GAAP impacts the recording of financial transactions, and the preparation of financial statements. V. Accounting Process Achievement Standard: Complete the steps in the accounting cycle in order to prepare the financial statements. VI. Interpretation and Use of Data Achievement Standard: Use planning and control principles to evaluate the performance of an organization and apply differential analysis and present-value concepts to make decision. Section 11.5 Correcting Errors in Subsidiary Ledger Accounts 12/14/16 When is a correcting entry Read pages 327-329. p267-268 needed? Write out Audit Questions on p329. How do you correct an error Demonstrate Work Together Problem 11-5, p329, on the found in a subsidiary account? overhead. Students follow and copy in their Workbook p267.  Where is a correcting entry Assign students to complete On Your Own 11-5, p329. Workbooks p268. recorded?...posted? Review Exercises Ch11 Study Guide in workbook. p249-252 12/15/16 Application Problems 11-1, 11-2, 11-3, 11-4, 11-5 p269-283 And Mastery Problem 11-6, p333. p284-294 12/16/16 Recycling Problem 11-1 pE9 in back of text. Printed Worksheets needed

12/7/16 Vocabulary Terms subsidiary ledger, accounts payable ledger, accounts receivable Vocab sheet – ledger, controlling account, schedule of accounts payable, definitions due at schedule of accounts receivable beginning of Ch11 Assessment Daily assignments 12/17/16 One Open Book Quiz 12/18/16 One Chapter Test

This unit will take 10-12 block periods to complete.

NBEA Standards: III. Financial Analysis Achievement Standard: Assess the financial condition and operating results of a company and analyze and interpret financial statements and information to make informed business decisions. IV. Accounting Applications Achievement Standard: Identify and describe generally accepted accounting principles (GAAP), explain how the application of GAAP impacts the recording of financial transactions, and the preparation of financial statements. V. Accounting Process Achievement Standard: Complete the steps in the accounting cycle in order to prepare the financial statements. VI. Interpretation and Use of Data Achievement Standard: Use planning and control principles to evaluate the performance of an organization and apply differential analysis and present-value concepts to make decision.