Students 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...

Students discover how to journal adjustments and post them into general ledger accounts. They explore what a post closing trial balance is and why it is prepared at the end of a fiscal period. They complete an outline and play online...

Students participate in a number of activities to learn how to adjust general ledger accounts and journal closing entries.

Students use Monopoly to review the accounting cycle. They create their own transactions while playing Monopoly. Students produce the financial statements that will match the transactions of the game.

Students review general ledgers, introduction of a corporation, and how they are set up. Students review transactions used on a general journal such as: journaling purchase returns and allowances, buying supplies on accounts, then...

Students study uncollectible accounts expenses. They analyze adjustments for uncollectible accounts expense and enter the adjustments on a work sheet. They post entries to a general journal and to the accounts receivable and general...

Students study current assets and plant assets. They post entries to the general ledger and explore the effects of depreciation on plant assets, how to calculate the depreciation expense for an entire fiscal year using the Straight-Line...

Tenth graders create journals on their spending habits. In this money-management lesson plan, 10th graders create and keep journals of their personal income and expenditures. Students learn to use Excel to create a spreadsheet for their...

Students explore sales journal, purchases journal, general journal, cash receipts journal, and Cash payments journal. They master the online vocabulary activities and then they complete the online chapter quiz.

Students study uncollectible accounts expense. They analyze an adjustment for uncollectible accounts expense, enter an adjustment for uncollectible accounts expense on a Work Sheet, and post the entry to write off an uncollectible A/R.

This article describes recording sales on account in a sales and cash receipts journal and then posting to an accounts receivable ledger. It also describes the relationship between the accounts receivable ledger and the general ledger....