Accounting I Lesson Plans 2010-2011 CENTURY 21 ACCOUNTING, 9e Multicolumn Journal

Lesson Plans Online lessons Chapter Objecti es Chapter Outlines

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State Standards A1.2.2 Prepare and comprehend proper cash management techniques. Prepare a petty cash form A1.3.2 Apply the accounting equation as a guide to journalize basic transactions into a journal.
(peci&" arious journals such as general journal) multi-column journal an$ * or special journal Computer so&t+are ma" be utili,e$ to per&orm journali,ing to $emonstrate journal usage Appl" the $ouble-entr" s"stem o& accounting to recor$ business transactions #otal) pro e an$ rule journals

A&ter stu$"ing Chapter 1-) "ou +ill be able to. 1. %e&ine accounting terms relate$ to pa"roll accounting) ta/es) an$ reports0 2. I$enti&" accounting concepts an$ practices relate$ to pa"roll accounting) ta/es) an$ reports0 3. Anal",e pa"roll transactions an$ recor$ a pa"roll0 4. 1ecor$ emplo"er pa"roll ta/es0 5. Prepare selecte$ pa"roll ta/ reports0 6. Pa" an$ recor$ +ithhol$ing an$ pa"roll ta/es0 Ma" 2-1Chapter 1- Problems April 2'-29 Chapter 1- Problems April 12-22 Chapter 1- Problems Chapter 12 Preparing Pa"roll 1ecor$s A&ter stu$"ing Chapter 12) "ou +ill be able to. 1. %e&ine accounting terms relate$ to pa"roll recor$s0 2. I$enti&" accounting practices relate$ to pa"roll recor$s0 3. Complete a pa"roll time car$0 4. Calculate pa"roll ta/es0 5. Complete a pa"roll register an$ an emplo"ee earnings recor$0 6. Prepare pa"roll chec3s0

4ee3 1' April '-2 Chapter 12 Preparing Pa"roll 1ecor$s (ection problems an$ re ie+s #est #hurs$a" 4ee3 1- March 22 5 April 1 Chapter 12 Preparing Pa"roll 1ecor$s 1ea$) $iscuss an$ $emonstrate posting to le$gers (ection problems an$ re ie+s 4ee3 12 March 21-26 Chapter 12 Preparing Pa"roll 1ecor$s 1ea$) $iscuss an$ $emonstrate posting to le$gers (ection problems an$ re ie+s Chapter 11 Posting #o 7eneral an$ (ubsi$iar" Le$gers A&ter stu$"ing Chapter 11) "ou +ill be able to. 1. %e&ine accounting terms relate$ to posting to le$gers0 2. I$enti&" accounting practices relate$ to posting to le$gers0 3. Post separate items &rom a purchases) cash pa"ments) an$ general journal to an accounts pa"able le$ger0 4. Post separate items &rom a sales) cash receipts) an$ general journal to an accounts recei able le$ger0 5. Post separate items &rom a cash pa"ments an$ general journal to a general le$ger0 6. Post special journal column totals to a general le$ger0 7. Journali,e an$ post correcting entries a&&ecting customer accounts. 4ee3 11 March 1'-18 Chapter 11 1e ie+ an$ #est Posting #o 7eneral an$ (ubsi$iar" Le$gers 4ee3 10 March 9-11 :n$ o& thir$ ;uarter Chapter 11 Posting #o 7eneral an$ (ubsi$iar" Le$gers 1ea$) $iscuss an$ $emonstrate posting to le$gers (ection problems an$ re ie+s 4ee3 9 <ebruar" 22 5 March ' Chapter 11 Posting #o 7eneral an$ (ubsi$iar" Le$gers 1ea$) $iscuss an$ $emonstrate posting to le$gers (ection problems an$ re ie+s 4ee3 2 <ebruar" 22-26 Chapter 10 Journali,ing (ales an$ Cash 1eceipts =sing (pecial Journals A&ter stu$"ing Chapter 10) "ou +ill be able to. 1. %e&ine accounting terms relate$ to sales an$ cash receipts &or a merchan$ising business0 2. I$enti&" accounting concepts an$ practices relate$ to sales an$ cash receipts &or a merchan$ising business0 3. Journali,e sales on account using a sales journal0 4. Journali,e cash receipts using a cash receipts journal0 5. 1ecor$ sales returns an$ allo+ances using a general journal0 Chapter 10 re ie+ an$ test 4ee3 9 <ebruar" 1'-16 Chapter 10 (tu$" 7ui$e 4ee3 8 <ebruar" 9-11 Chapter 10 Master" an$ Challenge problems 4ee3 6 Januar" -1 - <ebruar" ' Problems 10-1) 10-2) 10--) 10-'

4ee3 ' Januar" 2'-22 Chapter 10 1ea$ an$ >uestions (ections 1-' Au$it >uestions 4ee3 - Januar" 12-21 Chapter 9 (tu$" 7ui$e an$ 1e ie+ Chapter 9 test <ri$a" 4ee3 2 Januar" 10-1' Problems 9-6) 9-8) 9-9 4ee3 1 Januar" --9 Chapter 9 Journali,ing Purchases an$ Cash Pa"ments A&ter stu$"ing Chapter 9) "ou +ill be able to. 1. %e&ine accounting terms relate$ to purchases an$ cash pa"ments &or a merchan$ising business0 2. I$enti&" accounting concepts an$ practices relate$ to purchases an$ cash pa"ments &or a merchan$ising business0 3. Journali,e purchases o& merchan$ise using a purchases journal0 4. Journali,e cash pa"ments an$ cash $iscounts using a cash pa"ments journal0 5. Prepare a pett" cash report an$ journali,e the reimbursement o& the pett" cash &un$0 6. #otal) pro e) an$ rule a cash pa"ments journal an$ start a ne+ cash pa"ments journal page0 7. Journali,e purchases returns an$ allo+ances an$ other transactions using a general journal0 (ections 1-' Au$it >uestions Problems 9-1) 9-2) 9--) 9-' Objecti e : i$ence an$ ?istorical Cost Concept

(emester #est 12*20 4ee3 12 %ecember 1--19 Chapter 2 1ein&orcement problem 4ee3 19 %ecember 8-10 Chapter 2 Application Problems 1ecor$ing A$justing an$ Closing :ntries &or a (er ice @usiness Chapter 2 1e ie+ an$ #est 4ee3 18 Ao ember 29 5 %ecember Chapter 2 Application Problems 1ecor$ing A$justing an$ Closing :ntries &or a (er ice @usiness 4ee3 16 Ao ember 22-2Chapter 2 1ecor$ing A$justing an$ Closing :ntries &or a (er ice @usiness A&ter stu$"ing Chapter 2) "ou +ill be able to. 1. %e&ine accounting terms relate$ to a$justing an$ closing entries &or a ser ice business organi,e$ as a proprietorship0 2. I$enti&" accounting concepts an$ practices relate$ to a$justing an$ closing entries &or a ser ice business organi,e$ as a proprietorship0 3. 1ecor$ a$justing entries &or a ser ice business organi,e$ as a proprietorship0 4. 1ecor$ closing entries &or a ser ice business organi,e$ as a proprietorship0 5. Prepare a post-closing trial balance &or a ser ice business organi,e$ as a proprietorship0

4ee3 1' Ao ember 16-19 Chapter 9 <inancial (tatements &or a Proprietorship A&ter stu$"ing Chapter 9) "ou +ill be able to. 10 %e&ine accounting terms relate$ to &inancial statements &or a ser ice business organi,e$ as a proprietorship0 20 I$enti&" accounting concepts an$ practices relate$ to preparation o& &inancial statements &or a ser ice business organi,e$ as a proprietorship0 -0 Prepare an income statement &or a ser ice business organi,e$ as a proprietorship an$ anal",e an income statement using component percentages0 '0 Prepare a balance sheet &or a ser ice business organi,e$ as a proprietorship0 4ee3 1- Ao ember 2-12 Chapter 8 4or3 (heet &or a (er ice @usiness A&ter stu$"ing Chapter 8) "ou +ill be able to. 10 %e&ine accounting terms relate$ to a +or3 sheet &or a ser ice business organi,e$ as a proprietorship0 20 I$enti&" accounting concepts an$ practices relate$ to a +or3 sheet &or a ser ice business organi,e$ as a proprietorship0 -0 Prepare a hea$ing an$ a trial balance on a +or3 sheet0 '0 Plan a$justments &or supplies an$ prepai$ insurance0 60 Complete a +or3 sheet &or a ser ice business organi,e$ as a proprietorship0 80 I$enti&" selecte$ proce$ures &or &in$ing an$ correcting errors in accounting recor$s0 Chapter 8 4or3 (heet &or a (er ice @usiness Continue Application Problems an$ test 4ee3 12 Ao ember 1-6 Chapter 8 4or3 (heet &or a (er ice @usiness Accounting Concepts. . Consistent 1eporting 5 +hen the same accounting proce$ures are &ollo+e$ in the same +a" in each accounting perio$0 Chapter 8 application problems

Chapter 6 Cash Control ("stems A&ter stu$"ing Chapter 6) "ou +ill be able to. 10 %e&ine accounting terms relate$ to using a chec3ing account an$ a pett" cash &un$0 20 I$enti&" accounting concepts an$ practices relate$ to using a chec3ing account0 -0 Prepare business papers relate$ to using a chec3ing account0 '0 1econcile a ban3 statement0 60 Journali,e $ishonore$ chec3s an$ electronic ban3ing transactions0 6. :stablish an$ replenish a pett" cash &un$. 4ee3 11 October 26-29 Chapter 6 re ie+ an$ test 4ee3 10 October 12-22 (ection 60' Application an$ Practice Chapter 6 re ie+ 4ee3 9 October 1--16 :n$ o& 1st >uarter (ection 602 an$ 60- Application an$ Practice 4ee3 2 October ' 5 2

Mon$a" Complete application problems 4e$nes$a"

Chapter ' A&ter stu$"ing Chapter ') "ou +ill be able to. 1. %e&ine accounting terms relate$ to posting &rom a journal to a general le$ger0

Posting to a General Ledger

2. I$enti&" accounting concepts an$ practices relate$ to posting &rom a journal to a 3. 4. 5. 6. Analyze and journalize correcting entries.
Chapter ' #est <ri$a"
Chapter 6 Cash Control ("stems (ection 601 Application an$ Practice 4ee3 9 (eptember 29 5 October 1

general le$ger0 Prepare a chart o& accounts &or a ser ice business organi,e$ as a proprietorship0 Post separate amounts &rom a journal to a general le$ger0 Post column totals &rom a journal to a general le$ger0

#ues$a" Lecture*%iscuss*%emonstrate - Chapter ' Posting to a 7eneral Le$ger (ection '0- posting column #otals &rom a Journal to a 7eneral Le$ger (ection '0' Complete$ Accounting <orms an$ Ma3ing Correcting :ntries Assignment 5 '-- an$ '-' #hurs$a" Application problems '-1) '-2) '-Chapter Journali,ing #ransactions A&ter stu$"ing Chapter -) "ou +ill be able to. 10 %e&ine accounting terms relate$ to journali,ing transactions0 20 I$enti&" accounting concepts an$ practices relate$ to journali,ing transactions0 -0 1ecor$ transactions to set up a business in a &i e-column journal0 '0 1ecor$ transactions to bu" insurance &or cash an$ supplies on account in a &i ecolumn journal0 60 1ecor$ transactions that a&&ect o+nerBs e;uit" an$ recei ing cash on account in a &i ecolumn journal0 80 Pro e an$ rule a &i e-column journal an$ pro e cash0 4ee3 8 (eptember 20-2'

Mon$a" Complete Chapter - problems an$ re ie+ 4e$nes$a" Chapter - test <ri$a" Lecture*%iscuss*%emonstrate - Chapter ' Posting to a 7eneral Le$ger (ection '01 Preparing a Chart o& Accounts (ection '02 Posting (eparate Amounts &rom a Journal to a 7eneral Le$ger Assignment 5 '-1 an$ '-2
4ee3 6 (eptember 1--19 Mi$term (eptember 16th

#ues$a" Chapter - Problems 8 #hurs$a" Chapter - Problems 9 an$ 2

4ee3 ' (eptember 9-10

4e$nes$a" Chapter - Po+erPoint lecture*$emonstration) stu$" gui$e an$ problems 1-2

<ri$a" Chapter - problems --'

4ee3 - August -0 5 (eptember Chapter 2 Anal",ing #ransactions into %ebit an$ Cre$it Parts A&ter stu$"ing Chapter 2) "ou +ill be able to. 10 %e&ine accounting terms relate$ to anal",ing transactions into $ebit an$ cre$it parts0 20 I$enti&" accounting practices relate$ to anal",ing transactions into $ebit an$ cre$it parts0 -0 =se # accounts to anal",e transactions sho+ing +hich accounts are $ebite$ or cre$ite$ &or each transaction0 '0 Anal",e ho+ transactions to set up a business a&&ect accounts0 60 Anal",e ho+ transactions a&&ect o+nerBs e;uit" accounts0

Mon$a" Chapter 2 Po+erPoint lecture*$emonstration an$ problems 1-4e$nes$a" Chapter 2 problems '-8 <ri$a" Chapter 2 #est
4ee3 2 August 2--29

#ues$a" Chapter 1 Assignments. Problems 1-' an$ 1-6 Chapter 1 #est #hurs$a" Chapter 2 Anal",ing #ransactions into %ebit an$ Cre$it Parts Assignment 5 Chapter 2 stu$" gui$e
4ee3 1 August 19-20

Chapter 1 Assignments. (tu$" 7ui$e) Problems 1-1) 1-2) 1-(tate (tan$ar$s A$$resse$
101 %e&ine accounting an$ e/plain the purpose o& the accounting s"stem 10- Classi&" items as assets) liabilities) or o+nerBs e;uit" 108 Anal",e business transactions using source $ocuments an$ $escribe the e&&ect on the accounting e;uation

(emester #est 5 1io (anche, %isc Joc3e" business simulation 5 Complete accounting c"cle &or a proprietorship0 CJournali,e) ban3 reconciliation) pro e cash) post) trial balance) a$justments) +or3 sheet) income statement) balance sheet) a$justing entries) journali,e an$ post closing entries) post-closing trial balance) &inancial anal"sis0