Unit Plans – Accounting

Ms. Sharon Hogan Room 208 Accounting Grades 10 – 12

Text: Century 21: Accounting. Gilbert, Lehman, Ross. ©2006. Thomson-Southwestern.

Subject Matter: Chapter 2: Analyzing Transactions into Debit and Credit Parts

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

Essential Questions Text Book Assignments Workbook Assignments 8/29/16 Introduction Read/discuss p26-27, Intro to Chapter 2, AAA article, and Internet Activity Section 2.1 Using T-accounts 8/29/16 Can you define all of the Read pages 28-31 Pages 21-22 new terms for Ch2 listed Write out Audit Questions and answers on p31. on p26? Demonstrate Work Together Problem 2-1 on the overhead. How do you analyze Students follow and copy in their Workbook. transactions into debit Assign students to complete On Your Own Problem 2-1. Follow and credit parts? directions in text book; complete problem in Workbook. What is a debit? Discuss Making Ethical Decisions, p28 What is a credit?

8/30/16 Library Day – WebQuest for Chapter 1 research on the Small Business Administration

Section 2.2 Analyzing How Transactions Affect Accounts 8/31/16 What is a T-account? Read pages 32-37 Pages 23-24 How are T-accounts used Write out Audit Questions and answers on p37. to analyze transactions? Demonstrate Work Together Problem 2-2 on the overhead. What transactions are Students follow and copy in their Workbook. recorded when you start a Assign students to complete On Your Own Problem 2-2, p13. business? Follow directions in text book; complete problem in Workbook. Discuss Technology for Business article, p30 Section 2.3 Analyzing How Transactions affect Owner’s Equity Accounts 9/1/16 What transactions affect Read pages 38-44. Pages 25-26 owner’s equity accounts? Write out Audit Questions and answers on p44. How are T-accounts used Demonstrate Work Together Problem 2-3 on the overhead. to help analyze Students follow and copy in their Workbook . transactions? Assign students to complete On Your Own Problem 2-3, p44. Follow directions in text book; complete problem in Workbook. Read/discuss Careers in Accounting article, p43.

9/1/16 Review Exercises Ch2 Study Guide in workbook. Pages 17-19 And Application Problems 2-1, 2-2, 2-3, 2-4 Pages 27-30 9/2/16 Mastery Problem 2-5 Pages 31 Recycling Problem pE2 in back of text. Print Pages Needed Read/discuss Explore Accounting article, p45. Computer Lab – Excel Problems 2-1 and 2-2 Vocabulary Terms T-account, debit, credit, normal balance, chart of accounts Vocab sheet – definitions due at beginning of Ch2

Assessment Daily assignments 9/5/16 One Open Book Quiz 9/6/16 One Chapter Test

NBEA Standards: I. The Accounting Profession Achievement Standard: Understand the role that accountants play in business and society. IV. Accounting Applications Achievement Standard: Identify and describe generally accepted accounting principles (GAAP), explain how the application of GAAP impacts the recording of finan- cial 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.