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TOPIC: SUSPENSE ACCOUNTS WEEK(S): Differentiated Expected Learning Outcomes The students will be able to do the following: OBJECTIVE: To enable students to understand the limitations of trial balance and errors which are revealed and not revealed by the trial balance. The use of suspense accounts and correction of errors and effects on net profit and balance sheet. General Literacy Comprehension, writing, oral language strategies Numeracy Language, estimation, problem solving strategies Revision & Assessment Understand the need for suspense accounts so that final accounts can be proceeded with and able to differentiate between errors Be able to correct all errors through the journal and post to the ledger Be able to open suspense account, enter opening balance (if given) and make appropriate entries to correct errors, thereby closing the suspense account Understand which errors affect the net profit and which affect the balance sheet Be able to calculate correct net profit, taking errors into account Be able to prepare a statement of corrected net profit and a corrected Book page Workbook page Worksheet Hand out Video Questions PDST Accounting Studystack Q & A using Bloom’s prompts Think-pair-share Turn to your neighbour summaries Read and explain pairs Anticipation guide Student generated keyword posters created using Google image search Revision resources Exam outcome verbs Class tests Studyclix HL Suspense Studyclix OL Suspense
understand the importance of cash flow statements/data be able to explain the difference between profit and cash be able to identify and treat items not involving the movement of cash be able to identify and classify the sources of cash inflows and cash outflows be able to prepare a simple cash flow statement be able to advise the management on the organisation's financial position using cash flow statements (HL) Book page Workbook page Worksheet Cashflow pp Cashflow statements quiz EGS Cashflow resources PDST Business StudyStack (on-line games) Q & A using Bloom’s prompts Student generated keyword posters created using Google image search Revision resources Exam outcome verbs Class tests
Understand the uses/drawbacks of this system To prepare final accounts after calculating purchases and sales figures and effects in capital, expenses and gains To compute net worth at beginning and end of trading period/ to compile statements of profit or loss To identify and account for accruals and prepayments, to distinguish between and account for private and business expenditure and identify capital introductions To use ratios, percentages and given data to compute necessary figures for the preparation in detail of final accounts and balance sheet (HL) Book page Workbook page Worksheet Video Studyclix: Transition Year module Business Studies PDST Accounting Studystack Q & A using Bloom’s prompts Think-pair-share Turn to your neighbour summaries Read and explain pairs Anticipation guide Student generated keyword posters using Google image search Revision resources Exam outcome verbs Class tests PDST Accounting Theory Notes Studyclix HL Questions Studyclix OL Questions LEAVING CERTIFICATE ACCOUNTING Don’t forget to visit the PDST website for more information and updates