Curated OER
Checks and Balances
Students examine how bank checks work and follow the "journey" of a written check. They discuss how transactional accounts work, identify and discuss the various parts of a check, and participate in a simulated business transaction...
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Accounting Jeopardy -- Journalizing
Ninth graders play the Accounting Jeopardy Game to review the journalizing process. They analyze business transactions from source documents and journal about transactions using various journal formats. They use the Jeopardy template to...
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Accounting -- Journalizing Transactions
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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Accounting: Work Sheet for a Service Business
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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Place of Business- Intermediate ESL Matching
In this ESL vocabulary activity, students draw a line from the names of businesses to their descriptions. They make 11 matches that include businesses such as a store, a pharmacy, a mall, and a florist.
Curated OER
Stock Market Math
Students calculate commission for a stock transaction through a broker using the relationship between percentages and decimals. They decide which stocks are preferable based on the price to earnings ratios listed on the stock market quotes.
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Running an Export Business
Young scholars define and give examples of importing and exporting, then analyze the role of importing and exporting on employment. They outline the basic procedures for exporting in an international market. Finally, students utilize...
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Income and Expenses
Students discuss income and expenses. In this instructional activity on money, students define income and expenses, after whith they keep track of their income and expense transactions on a basic ledger.
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Accounting - Analyzing Transactions to Debit/Credit Parts
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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How Financial Institutions Help Businesses Grow
Students study various forms of business organizations comparing and contrasting them to practices of the 1870's. They investigate the ways the businesses finance their transactions through loans.
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Accounting: Changes That Affect Owner's Equity
Students study transactions that affect the owner's equity of a proprietorship. They explore revenue, expenses and withdrawals and how they fit into the accounting equation. They complete online activities and a quiz.
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Seeking a Balance in International Trade: Pacific Rim Import-Export Transactions Activity
High schoolers role play as members of a company's import-export purchasing department attempting to develop a positive trade balance with a Pacific Rim nation. They create a company and research a trade nation in order to report to...
Council for Economic Education
New Sense, Inc. vs. Fish 'Till U Drop or Coase Vs. Pigou
Who is responsible for protecting the environment, and who should pay when it is damaged? The role of government and private industry is complicated. A role-play simulation prompts individuals to decide how to protect a fictitious town...
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Accounting
Students explore the principals of accounting and operating a business. In this business or financial math class, students investigate business documents, day books, bookkeeping, balance sheets, etc. in this self-paced comprehensive unit.
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Posting To A General Ledger
Young scholars explore file maintenance and a chart of accounts for a proprietorship set up as a service business. They review journals and what is posted in a journal.
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Accounting -- Journalizing Purchases and Cash Payments
High schoolers 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...
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Organizing A Corporation And Paying A Dividend
Students engage in a lesson plan 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 accounting...
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Ports in the Storm
Students explore national security issues related to the possibility of a Dubai-owned company operating an American port. Opinions are solicited and debated.
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Account -Recording Purchases/Cash Pmts - Spec. Journals
Learners use the Internet as a resource to introduce them to various types of business journaling such as purchase journals, sales journals, cash payment journals and cash receipts journals. They review transactions in a general ledger...
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Inside the Vault-Entrepreneurship
Students explore entrepreneurship. In this economic study instructional activity, students take a pretest on attitudes, review characteristics that make up an entrepreneur, review a list of famous entrepreneurs, and create a 5 minute...
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What is Taxed and Why
Young scholars are exposed to the need for federal, state and local governments to tax constituents to provide goods and services for their residents. They identify the different kinds of taxes and give examples of the goods and services...
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Trade is a Two-way Street (and More)
Learners study the transactions that trade involves. They determine how raw materials that are produced in one country are returned as finished products. They research and present this cycle for a product.
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Retraidos
Students discuss the statement "You can buy in any language, you sell in the language of the customer." Students watch a demonstration of personal space and discuss the different distances that various cultures assign as appropriate...
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Historical Background Leading to the Declaration of Independence
Students examine why, when our Fathers, signed the Declaration of Independence they were placing in jeopardy their freedom, property and lives.