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Curated OER
Account-Recording Adjusting/Close Entries for Service Business
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...
Curated OER
Accounting: Uncollectible Accounts Receivable
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...
Curated OER
There's No Accountin with Ledgers
Tenth graders create and maintain a ledger, write an essay for the process, and learn to keep financial accounts through the ledger. In this ledger lesson, 10th graders define an accounting ledger and create one for the money they've...
Curated OER
Account --Recording Sales/Cash Recpts w/ Spec. Journals
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.
Curated OER
Accounting-Plant Assets and Depreciation
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...
Curated OER
Uncollectible Accounts Receivable
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.
Curated OER
There's No Accounting for Good Journals
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...