Teacher: K. Murphy Date / Week: 9/6 – 9/9 Project / Lesson Title: Course Introduction Course / Subject: Accounting I Day 1: Tues Day 2: Wed Day 3: Thurs Day 4: Fri Day Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. Objective(s) (Students will be able to…) Know and understand the expectations for the class and understand how the class will be taught. Get to know teacher and classmates better Define Accounting Terms related to starting a service proprietorship & to changes affecting A=L+OE Identify accounting concepts and practices related to starting a service prop. & changes.. N/A Introduction (Do Now, Starter, etc.) Complete Index Card with Requested Information. - Opening Writing Prompt: Keys to success for a classroom - OWP: Why is the location of a business important to the success of that business? (See p5) OWP: What is a service business? Describe some examples in the local area. Formative Assessment Activities and Procedures (Instructional strategies) -Background Info Collection - Introduce myself - Partner Interviews / Icebreakers - Share with group - Video clip on summary of education - Review Key points from course outline and keys for success (grades, room orientation, detentions, PC usage) - Review and distribute texts and storage of books - Inspirational message posters for wall assignment - Discussion on Accounting in the Real World for Gold’s Gym - Read Aloud “What is Accounting” - Why Take Accounting from - Discussion from p. 6 on Techknow Consulting our proprietorship (define for notebooks) - In partners research an example of an accounting scandal (distribute Enron, WorldCom, Adelphia, Healthcorp South, or Parmalat). Write a one paragraph summary that describes what happened and the business ethics involved. Cite all links used in research. - SSR
Formative Assessment Closure (Wrap-up, exit slip, ticket out the door, etc.) Collect Index Card – enthusiastic start of year! (humor – video) Signed course outline & inspirational messages for bulletin board both due Formative Assessment Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Collect write-ups and have students share highlights with the group Resources, Technology, Materials Overhead Projector, index card Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Adaptations Look for strong kids to rearrange room so that kids can easily partner up an help classmates Homework/ Extensions Reflection (What worked, what needs improvement?) Teacher: K. Murphy Date / Week: 9/12 – 9/16
Project / Lesson Title: The Accounting Equation Course / Subject: Accounting I Day 5: Mon Day 6: Tues Day 7: Wed Day 8: Thurs Day 9: Fri Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. Objective(s) (Students will be able to…) Classify accounts as assets, liabilities, or owners equity to demonstrate their relationships in A=L+OE Analyze how transactions affect accounts in an accounting equation. Introduction (Do Now, Starter, etc.) OWP: Why do you think more businesses are organized as proprietorships than any other form of business organization? What kinds of people do you think would be most successful as owners of a prop? OWP: In your own words define asset, liability, and owner’s equity. OWP: Describe what happens to any algebraic equation if an amount is added to or subtracted from one side of the equation to keep it equal. OWP: Summarize what we learned yesterday on how transactions affect the accounting equation. Collins 2 – describe the accounting equation and how it changes Formative Assessment Collect Collins 1 and Fri’s 2 for review. Activities and Procedures (Instructional strategies) - Discussion of OWP p. 7 and review proprietorship - Note-taking on A=L+OE (see Miller site for PPT and terms handout) student involvement via white board or slate - Review terms (p. 9) and audit your understanding questions - Work together problems - On their own 1-1 - Review terms and accounting equation - Demonstration on Excel and how it can be used for Accounting equation to keep it in balance - Independent practice: Application Problem 1-1 - Share Accounting scandal examples - Review OWP - Demonstrate affect of transactions (receiving cash, bought supplies, bought insurance) - Note-taking define terms, review questions - Work together Problem - On-your-own problem - Review OWP - Have students define terms revenue, sale on account, expense, and withdrawals and read headings and examine illustrations in 1-3 - Demonstration of change in owners’ equity from transactions - Terms review and audit questions - Work together problem - On your own problems from lesson 1-3 and application problem 1-3 (p. 17) - Possibly use Cases for critical thinking - SSR
Day 15: Mon Day 16: Tues Day 17: Wed Day 18: Thurs Day 19: Fri Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. Objective(s) (Students will be able to…) Define Accounting Terms related to starting a service proprietorship & to changes affecting A=L+OE Identify accounting concepts and practices related to starting a service prop. & changes.. See Mon-Tues See Mon-Tues Identify Acct. Practices related to analyzing transactions into debit & credit parts. Introduction (Do Now, Starter, etc.) OWP: See p. 23 and answer the 2 graphing workshop questions in at least 3 lines. - Opening Writing Prompt: A balance sheet totals up your accounts for each of the A, L, & OE accounts. How often do you think a business would create one and what does it tell you? - OWP: Look at the Best Buy balance sheet on p. B5 and answer question #1 on p. 23. What else draws your attention on that financial statement? (see p. 23) OWP: Test. OWP: Have you ever heard the term “debit” or “credit” and if so, where, and what do you think they mean? Formative Assessment Collins 1 and discussions Mon-Thurs & 2 from today. Activities and Procedures (Instructional strategies) -Discussion of OWP question and answers and of overall prior week Collins 1 & 2’s - Review Contest Game from - Challenge Problem 1-5 - Discussion of OWP - Chapter 1 Interactive Xtra tools contest for test review - Complete Challenge Problem 1-5 -Discussion of OWP (note that they can do it in pairs) -Review answers to Challenge Problem 1-5 - Online review (practice quiz questions) - Test - Turn and talk with partner prior to whole class discussion on OWP - Lesson 2-1 Demonstration - SSR Next week – 2-1 Work Together and On Your Own and Ch. 1 test review (good clip on what debits and credits do to the accounting equation and a tool to remember) Formative Assessment
Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. Objective(s) (Students will be able to…) Define Accounting Terms related to analyzing trans into debit & credit parts Identify accounting practices related to analyzing trans into debit & credit parts Use T Accounts to analyze transactions showing which are debited or credited for each trans. Analyze how transactions to set up a business affect accounts Analyze how transactions affect owner’s equity accounts. Introduction (Do Now, Starter, etc.) OWP: your summary of what happened in the scandal you are researching will be your Collins 2. - Opening Writing Prompt: no Collins – writing on test - OWP: What does “Business Ethics” mean to you? What about personal ethics? Some have argued that “greed is good” do you agree? OWP: Go to the homepage of a company of your choice (see p. 27) and record examples of possible A, L, and revenue or expense transactions. OWP: None – planned absence. Formative Assessment Collins 1 and discussions Mon-Thurs & 2 Activities and Procedures (Instructional strategies) -Complete project – individual or in partners, summary of scandal and key players involved & PowerPoint to share with class highlighting key points & violation of business ethics in that case - Study for test if complete (practice quiz online, know terms, and how to analyze transactions and how they affect accounting equation) - Chapter 1 test -Discussion of OWP - Video Clip: (funny 2 minutes – do not want to be this guy who does not know about ethics) - Review of Student PowerPoints on scandals – show highlights from Adelphia PPT (Acct II folder) - Closing clip on defining ethics & business ethics - Discussion of OWP - Review test answers - Lesson 2-1 PPT, p. 31 questions and Work together - Complete term definitions (word document in shared drive) and OYO 2-1 on page 31 - SSR Next – “Secret” video from WTT and rest of chapter 2 on analyzing transactions into debit and credit parts
Day 30: Mon Day 31: Tues Day 32: Wed Day 33: Thurs Day 34: Fri Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. Objective(s) (Students will be able to…) Define Accounting Terms related to analyzing trans into debit & credit parts Identify accounting practices related to analyzing trans into debit & credit parts Use T Accounts to analyze transactions showing which are debited or credited for each trans. Analyze how transactions to set up a business affect accounts Analyze how transactions affect owner’s equity accounts. Introduction (Do Now, Starter, etc.) OWP: See PPT (need for chart of accounts to analyze transactions). - Opening Writing Prompt: see PPT (2-1 audit your ? questions) - OWP: What are the 4 questions the book says should be used to analyze each transaction? Explain each ? in your own words (Collins 2 – 5 lines) OWP: Read the “careers in accounting” on p. 43 and explain what you think the Sarbanes-Oxley Act is and whether you might like to be internal auditor. OWP: See Acct 2 – Google different types and average starting salary. Formative Assessment Collins 1 and discussions Activities and Procedures (Instructional strategies) -Discussion of OWP - Review Chapter 1 test - Debit/Credit T-Account Video clip - Xtra Study Tools Ch 1 online review game contest - grade your own from p. 31 - Discussion of OWP - Lesson 2-2 PPT - Work Together transactions - On Your Own work for - Discussion of OWP (pass out and suggest index card to keep handy w/ the 4 ?’s) - Review answers of OYO 2-2 - Video Clip on debits and credits good one with finger trick ( – 3 mins) or book site review - Discussion of OWP - Lesson 2-3 PPT - Work Together - OYO 2-3 (complete on Fri) - OWP Discussion - Complete 2-3 OYO - SSR Next – Application, Mastery, & Challenge Problems for Ch. 2 (possible test late next week or early following week) Next week Collins – Show a T-account and have students explain what transactions caused that Formative Assessment WT & OYO work Vocab terms for chapter (5)
Day 35: Mon Day 36: Tues Day 37: Wed Day 38: Thurs Day 39: Fri Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. Objective(s) (Students will be able to…) Define Accounting Terms related to analyzing trans into debit & credit parts Identify accounting practices related to analyzing trans into debit & credit parts Use T Accounts to analyze transactions showing which are debited or credited for each trans. Analyze how transactions to set up a business affect accounts Analyze how transactions affect owner’s equity accounts. Introduction (Do Now, Starter, etc.) OWP: See PPT (analyzing transactions into debit & credit parts). - OWP: Look at these T charts and describe what transactions could be causing this (possible Collins 2) - OWP: Choose Case 1 or Case 2 from page 50. OWP: Read the “Auditing for Errors” section on page 51 & answer the 2 questions below it. OWP: Complete the “Analyzing Best Buy’s Financial Statements” on page 51. Formative Assessment Collins 1 and discussions Activities and Procedures (Instructional strategies) -Discussion of OWP - Application Problems 2-1 through 2-4 (possible grade for completion) - Discussion of OWP - Complete application problems 2-1 to 2-4 - Discussion of OWP - Review Answers to 2-1 through 2-4 - Work on 2-5 & 2-6 - Discussion of OWP - Complete 2-5 & 2-6 and turn-in for grading - OWP Discussion - Online practice quiz and Xtra Study Tools Competition for Chapter 2 Next – Review answers to Mastery & Challenge problem Monday with Ch 2 test on Tuesday Formative Assessment Application Problems Closure (Wrap-up, exit slip, ticket out the door, etc.) Emphasize 4 ?’s for analyzing transactions Stress the confidence gained from repeated successful transaction analysis
Objective(s) (Students will be able to…) Define Accounting Terms related to journalizing transactions Identify accounting practices related to journalizing transactions Record transactions to set up a business in a journal. Record transactions to buys insurance, supplies, and change OE in a journal. Prove and rule a 5-column journal and prove cash. Introduction (Do Now, Starter, etc.) OWP: Complete the “Analyzing Best Buy’s Financial Statements” on page 51 questions. - OWP: If you have a building worth $50K, a truck worth $20K, Accts. Recv. of $10K, a bank loan for $15K, and AP of $30, - OWP: N/A – test today (add writing questions on examples for Assets, Liabilities, & OE) OWP: Read the Travelocity section on page 55 and answer the 2 questions beneath it. OWP: What do you think of when you hear the term “journal”? Do you think there is any connection between those & Acct? Formative Assessment What is your OE? Collins 1 and discussions Activities and Procedures (Instructional strategies) -Discussion of OWP - Review Mastery Problem 2-5 (distribute answer key for self-grading) - Online Practice quiz – whole class - Xtra Study Tools or Review Games or Quizzes for Ch. 2 test on Wed (moved back one day due to ASVAB testing Tues periods 1-4) - Discussion of OWP - Review Challenge Problem 2-6 - 7 min review on Dr/Cr (Quick Books perspective) - Study time for test on Wed - Test – add writing questions worth 15 points (85 on Dr, Cr, and questions) - Discussion of OWP - Lesson 3-1 PowerPoint Lecture followed by clip below - Work Together p. 62 - On Your Own spreadsheet p. 62 WITT Accounting 2 minute summary on Journal entries (point out differences to our - OWP Discussion - General Journal Overview Video from Principles of Accounting. Com site - Complete Notes sheet (from shared drive) and the audit your understanding questions on page 62 - SSR Next – Review answers to ch 2 test and lessons 3-2 to 3-4 Formative Assessment Work together and On Your Own Problems Circulate and check OYO work on spreadsheets for understanding column column account
Formative Assessment Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Ch 2 Test with added writing to review key concepts from ch 1 option) Ch 3 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 3 application, mastery, and challenge problems along with ch 3 test (and 2nd version of necessary) Resources, Technology, Materials Overhead Projector, spreadsheet files PowerPoint for Chapter 3 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates Homework/ Extensions Reflection (What worked, what needs improvement? Teacher: K. Murphy Date / Week: 11/14 – 11/18 Project / Lesson Title: Ch 3: Journalizing Transactions Course / Subject: Accounting I Day 50: Mon Day 51: Tues Day 52: Wed Day 53: Thurs Day 54: Fri Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards.
Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Ch 3 Test with added writing to review key concepts from ch 1 option) Ch 3 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 3 application, mastery, and challenge problems along with ch 3 test (and 2nd version of necessary) Resources, Technology, Materials Overhead Projector, spreadsheet files PowerPoint for Chapter 3 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates Homework/ Extensions Reflection (What worked, what needs improvement? Teacher: K. Murphy Date / Week: 11/21 – 11/22 Project / Lesson Title: Ch 3: Journalizing Transactions Course / Subject: Accounting I Day 55: Mon Day 56: Tues Day 5: Wed Day 58: Thurs Day 54: Fri Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. take
Objective(s) (Students will be able to…) Define Accounting Terms related to journalizing transactions Identify accounting practices related to journalizing transactions PEP Rally – and Thanks giving Break Introduction (Do Now, Starter, etc.) OWP: See PPT – end of chapter question and reading on batch processing and prenumbered docs - OWP: Read the top of page 85 and use chapter 1 or Internet research to answer the question on proprietorships. Formative Assessment Activities and Procedures (Instructional strategies) -Discussion of OWP - Complete Work Together for 3-4 (Prove and Rule end-of-month journal) - 3-4 On Your Own (grading this – save in grade me folder or check on screen) - Discussion of OWP - Complete On Your Own Problem on page 78 Formative Assessment Closure (Wrap-up, exit slip, ticket out the door, etc.) Emphasize 3 steps for proving a journal page & 5 steps for ruling a journal page Follow example from Work together (will Prove and Rule 2x) Formative Assessment
Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Debits =Credits and Journal Page is completed accurately Resources, Technology, Materials Overhead Projector, spreadsheet files Adaptations See IEP’s. Homework/ Extensions Reflection (What worked, what needs improvement? Teacher: K. Murphy Date / Week: 11/28 – 12/2 Project / Lesson Title: Ch 3: Journalizing Transactions Course / Subject: Accounting I Day 58: Mon Day 59: Tues Day 60: Wed Day 61: Thurs Day 62: Fri Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. Objective(s) (Students will be able to…) Define Accounting Terms related to journalizing transactions Identify accounting practices related to journalizing transactions Record transactions to set up a business in a journal. Record transactions to buys insurance, supplies, and change OE in a Prove and rule a 5-column journal and prove cash.
journal. Introduction (Do Now, Starter, etc.) OWP: Read Case 1 and Case 2 on page 84 and respond to the questions - OWP: What kind of career or job options have you thought about? What kind of education do you need for your possible job - OWP: Guest Speaker OWP: What were your thoughts or reactions to the ITT presentation? Any of those careers interest you? OWP: Analyzing Best Buy’s Financial Statement on p. 85. Formative Assessment Activities and Procedures (Instructional strategies) -Discussion of OWP - Provide 15 minutes to complete OYO for 3-4 on page 78 (must show me on screen) - Bean Counter’s Basic Bookkeeping quizzes #3 and 4 for extra credit (if 80% or higher scores) - Xtra Study Tools Online practice for lessons 3-1 through 3-4 - Discussion of OWP and introduction of guest speaker for following day from ITT - Application Problems 3-1 through 3-3 (no need to Prove and Rule until 3-4 through 3-7) - - Discussion of OWP - Complete 3-1 through - Review Answers to 3-1 through 3-3 - OWP Discussion - Application Problems 3-4 & 3-5 - SSR Next – Complete and review applications, Mastery, and Challenge problems along with online review (contest and quiz), Ch 3. Test upon completion of all of the above late next week Formative Assessment Work together and On Your Own Problems Circulate and check work on spreadsheets for understanding Closure (Wrap-up, exit slip, ticket out the door, etc.) Emphasize 4 steps for journalizing transactions Remind them – they must Know page 30 for test – must have a way that you use to memorize it Journalizing just takes what we have gotten proficient with in ch 1&2 to next logical level Same transactions from Ch 1 & 2, but now taking to journals – steps to make fin’l docs Formative Assessment
journal. Introduction (Do Now, Starter, etc.) OWP: What is the chart of accounts? Are they standard, or customized by business? Do you think source documents vary - OWP: Excel is used to make our journals rather than do manually. How else could you use Excel to be more efficient? - OWP: What is “Proving Cash” and what are the steps involved? This is a Collins 2 (see p. 76 if stumped) OWP: N/A OWP: How did you feel the test went? What did you do, if anything, to prepare and study? Formative Assessment By type of business? How might they differ for 3-5 vs. 3-6 businesses (p.82) Activities and Procedures (Instructional strategies) -Discussion of OWP - Provide 15 minutes to complete Application problem 3-1 to 3-4 (check for pts) - Review answers to 3-4 - Complete 3-5 (Application Prob) & 3-6 (Mastery Problem) - Discussion of OWP - Continue 3-5 and 3-6 We will go over answers to both on Wednesday with the Ch. 3 test on Thursday - Complete 3-5 & 3-6 - Review answers to both (grading one or both of them) - Online review time for test (Xtra Study Tools and practice quiz questions) - Ch. 3 Test - OWP Discussion - Economist article with questions or online contest - SSR Next – Ch. 4 Posting to a General Ledger Note – shortened period due to early dismissal. Must save/print Collins for week. Formative Assessment Closure (Wrap-up, exit slip, ticket out the door, etc.) Emphasize 4 steps for journalizing transactions Remind them – they must Know page 30 for test – must have a way that you use to memorize it Journalizing just takes what we have gotten proficient with in ch 1&2 to next logical level Same transactions from Ch 1 & 2, but now taking to journals – steps to make fin’l docs Formative Assessment Summative Assessment (How will you assess mastery and proficiency of Ch 3 Test with added writing to review key concepts from ch 1 option) Ch 3 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 3 application, mastery, and challenge problems along with ch 3 test (and 2nd version of necessary) take
the objective(s) and standard(s)?) Resources, Technology, Materials Overhead Projector, spreadsheet files PowerPoint for Chapter 3 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates Homework/ Extensions Reflection (What worked, what needs improvement? Teacher: K. Murphy Date / Week: 12/12 – 12/16 Project / Lesson Title: Ch 4: Posting to a General Ledger Course / Subject: Accounting I Day 68: Mon Day 69: Tues Day 70: Wed Day 71: Thurs Day 72: Fri Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. Objective(s) (Students will be able to…) Define Accounting Terms related to posting from a journal to a general ledger Identify accounting practices related to posting from a journal to a general ledger Prepare a chart of accounts for a service business organized as a proprietorship Post separate amounts from a journal to a general ledger. Post totals from journal to ledger Analyze and journalize correcting entries. Introduction (Do Now, Starter, etc.) OWP: out sick - OWP: Read the obj. on p. 88 and the Amazon case on p. 89 and answer the 2 questions beneath it. - OWP: Read the “Character Counts Section on p. 90” and explain why you think the questions OWP: What are the connections between a Journal and a Ledger in general and specific OWP: Explain the process for proving and ruling with a journal. When do you need to complete this
and standard(s)?) Resources, Technology, Materials Overhead Projector, spreadsheet files May need to print ledgers due to Map testing causing us to change rooms PowerPoint for Chapter 3 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates Homework/ Extensions Reflection (What worked, what needs improvement? Teacher: K. Murphy Date / Week: 1/23/12 – 1/27/12 Project / Lesson Title: Ch 4: Posting to a General Ledger to start Ch 5 Cash Control Course / Subject: Accounting I Day 87: Mon Day 88: Tues Day 89: Wed Day 90: Thurs Day 91: Fri Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. Objective(s) (Students will be able to…) Define Accounting Terms related to using a checking account and a petty cash fund Identify accounting practices related to using a checking account Prepare business papers related to using a checking account & Reconcile a bank statement Journalize dishonored checks and electronic banking transactions Establish and replenish a petty cash fund Introduction (Do Now, Starter, etc.) OWP: Chapter 5 is about “Cash Control Systems”. What do you think that is about and why do you think it’s important to a biz - OWP: N/A - OWP: Read the Hard Rock Café article on page 117 and answer the 2 questions beneath it. OWP: How do you think a bank makes money? What does “interest” mean with regard to savings accounts or loans? OWP: What is a check endorsement and what types of endorsements are there? Can you post date a check? Should you?
Formative Assessment Activities and Procedures (Instructional strategies) - Discussion of OWP - Complete checking mastery problem 4-5 - Review Answers to 4-5 - Online Review - Ch. 4 Test - Discussion of OWP (see Explain notes in margin) - Return and Review - Lesson 5-1 Lecture/Discussion PPT - OWP Discussion - Audit your understanding questions on page 123 - Work Together and On Your Own 5-1 (Use credit union packet) - OWP Discussion - Bank Reconciliation (5-2 Lecture/Discussion PPT) - Audit your understanding? p. 128 - SSR Next – WT & OYO 5-2 followed by 5-3 & 5-4 Formative Assessment Questioning & Collins 1 and 2 writing Collins 2 Closure (Wrap-up, exit slip, ticket out the door, etc.) Ch. 4 test is just like but with objective questions Susceptibility of cash to fraud Checks might be but concepts of tracking and reconciling remain true Important to reconcile every statement – monthly process minimum Formative Assessment Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Ch 4 Test Ch 5 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 5 application, mastery, and challenge problems along with ch 5 test (and 2nd version of necessary) Resources, Technology, Materials Overhead Projector, spreadsheet files May need to print ledgers due to Map testing causing us to change rooms PowerPoint for Chapter 5 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Credit Union supplemental packet
Activities and Procedures (Instructional strategies) - - Ch 5 Section 2 (Bank Reconciliation) PPT Lecture / Discussion - 5.2 WT & OYO (use sample statements from USAA and Bank of America along with spreadsheet in shared drive – need to add journal to the Bank Reconciliation file) - Discussion of OWP (see Explain notes in margin) - Return and Review Ch. 4 Test on Ledgers (few kids need to it on Tues) - Complete Reconciliation and review answers - OWP Discussion - Audit your understanding questions on page 128 - Lecture/PPT for 5-3 - WT & OYO for 5-3 - OWP Discussion - Complete WT & OYO for 5-3 on p. 133 & review answers - SSR Next – WT & OYO 5-4 (Petty Cash) and Ch. 5 Application problems (test late next week or early the following week) Formative Assessment Questioning & Collins 1 and 2 writing Collins 2 Closure (Wrap-up, exit slip, ticket out the door, etc.) Ledgers and journal stay with us, though focus of this chapter is cash, cash, cash Checks might be but concepts of tracking and reconciling remain true Important to reconcile every statement – monthly process minimum Formative Assessment Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Ch 5 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 5 application, mastery, and challenge problems along with ch 5 test (and 2nd version of necessary) Resources, Technology, Materials Overhead Projector, spreadsheet files May need to print ledgers due to Map testing causing us to change rooms PowerPoint for Chapter 5 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Credit Union supplemental packet Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates
Homework/ Extensions Reflection (What worked, what needs improvement? Teacher: K. Murphy Date / Week: 2/13/12 – 2/17/12 Project / Lesson Title: Ch 5 Cash Control Course / Subject: Accounting I Day 102: Mon Day 103: Tues Day 104: Wed Day 105: Thurs Day 106: Fri Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. Objective(s) (Students will be able to…) Define Accounting Terms related to using a checking account and a petty cash fund Identify accounting practices related to using a checking account Prepare business papers related to using a checking account & Reconcile a bank statement Journalize dishonored checks and electronic banking transactions Establish and replenish a petty cash fund Introduction (Do Now, Starter, etc.) OWP: Case # 2 on page 143 - OWP: Guest Speaker – Carol O’Shea from Devry talking careers. - OWP: Answer the graphing workshop and Analyzing Best Buy’s Financial Statement questions on p.144 OWP: Next week we will be doing a reinforcement problem before starting Ch 6 (Preparing a Work Sheet) – as review, describe the OWP: Test Formative Assessment Process of taking journal information to the ledger and how you Prove/Rule Activities and Procedures (Instructional strategies) - Collins Discussion - Complete checking 5-1 to 5-4 (per 1 only) - Review answers to application problems - N/A – Ken Cage visit - Discussion of OWP - Complete Mastery Problem 5-5 - Online Xtra Study Tools if finished - OWP Discussion - Review Mastery Problem answers - Xtra Study Tools contest - Online practice quiz - Test - SSR Next – Reinforcement Exercise and then kick-off
- Mastery Problem 5-5 (extra credit for scores > 90% - can work in partners) Ch. 6 (Worksheets late in the week) Formative Assessment Questioning & Collins 1 and 2 writing Closure (Wrap-up, exit slip, ticket out the door, etc.) Transaction analysis, journals and ledgers return as we move towards making fin’l statements Formative Assessment Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Ch 5 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 5 application, mastery, and challenge problems along with ch 5 test (and 2nd version of necessary) Resources, Technology, Materials Overhead Projector, spreadsheet files Spreadsheet templates PowerPoint for Chapter 5 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Credit Union supplemental packet Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates Homework/ Extensions Reflection (What worked,
fin’l statements: Formative Assessment Questioning & Collins 1 and 2 writing Closure (Wrap-up, exit slip, ticket out the door, etc.) Transaction analysis, journals and ledgers return as we move towards making fin’l statements Formative Assessment Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Ch 6 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 6 application, mastery, and challenge problems along with ch 5 test (and 2nd version of necessary) Resources, Technology, Materials Overhead Projector, spreadsheet files Spreadsheet templates PowerPoint for Chapter 5 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Credit Union supplemental packet Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates Homework/ Extensions Reflection (What worked, what needs improvement?
Formative Assessment Questioning & Collins 1 and 2 writing Closure (Wrap-up, exit slip, ticket out the door, etc.) Formative Assessment Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Ch 6 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 6 application, mastery, and challenge problems along with ch 5 test (and 2nd version of necessary) Resources, Technology, Materials Overhead Projector, spreadsheet files Spreadsheet templates PowerPoint for Chapter 5 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Credit Union supplemental packet Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates Homework/ Extensions Reflection (What worked, what needs improvement? Teacher: K. Murphy Date / Week: 3/5/12 – 3/9/12
(Wrap-up, exit slip, ticket out the door, etc.) make sure process is clearly understood – great visual to reinforce errors – key role for an Accountant – auditing! Formative Assessment Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Ch 6 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 6 application, mastery, and challenge problems along with ch 5 test (and 2nd version of necessary) Resources, Technology, Materials Overhead Projector, spreadsheet files Spreadsheet templates PowerPoint for Chapter 6 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Credit Union supplemental packet Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates Homework/ Extensions Reflection (What worked, what needs improvement? Teacher: K. Murphy Date / Week: 3/12/12 – 3/16/12 Project / Lesson Title: Ch 6: Work Sheet for a Service Business to Ch. 7 (Thurs) Course / Subject: Accounting I Day: 120 Mon Day: 121 Tues Day 122: Wed Day 123: Thurs Day 124: Fri
Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. Objective(s) (Students will be able to…) Define Accounting Terms related to using a work sheet for a service business (sole prop) Identify accounting practices related to a work sheet for a service business (sole prop.) Prepare a heading and a trial balance on a work sheet; Plan adjustments for supplies and pre.ins. Complete a work sheet for a service business (sole prop.) Identify selected procedures for finding and correcting errors in accounting records Introduction (Do Now, Starter, etc.) OWP: N/A – Case for critical thinking and finding errors in back of Ch. 6 - OWP: Best Buy’s Financial Statements. - OWP: Ch. 6 Test OWP: Answer the critical thinking questions for American Eagle on p. 179 OWP: Audit ?’s on p 186. Formative Assessment Activities and Procedures (Instructional strategies) - OWP Discussion - 6-4 – correcting errors and creating a worksheet - Discussion of OWP - Review 6-4 - Online review (Xtra Study Tools and Practice quiz) for extra credit - Test - OWP Discussion - Lesson 7-1 Lecture - P. 179 Company comparison (Demo together and have kids do their own individually or in pairs if they compare 3) - OWP Discussion - WT & OYO for 6.1 - SSR Next – Ch. 6: review test. Formative Assessment Questioning & Collins 1 and 2 writing Closure (Wrap-up, exit slip, ticket out the door, etc.) Spend time on overlay to make sure process is clearly understood – great visual to reinforce Finding and correcting errors – key role for an Accountant – auditing! Formative Assessment
Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Ch 7 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 7 application, mastery, and challenge problems along with ch 5 test (and 2nd version of necessary) Resources, Technology, Materials Overhead Projector, spreadsheet files Spreadsheet templates PowerPoint for Chapter 6 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Credit Union supplemental packet Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates Homework/ Extensions Reflection (What worked, what needs improvement? Teacher: K. Murphy Date / Week: 3/19/12 – 3/30/12 Project / Lesson Title: Ch 7: Financial Statements for a Proprietorship Course / Subject: Accounting I Day: 125 Mon Day: 126 Tues Day 127: Wed Day 128: Thurs Day 129: Fri Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards.
(How will you assess mastery and proficiency of the objective(s) and standard(s)?) may grade vocab sheet and some section WT and/or OYO and audit ?’s along with ch 5 test (and 2nd version of necessary) Resources, Technology, Materials Overhead Projector, spreadsheet files Spreadsheet templates PowerPoint for Chapter 6 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Credit Union supplemental packet Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates Homework/ Extensions Reflection (What worked, what needs improvement? Teacher: K. Murphy Date / Week: 4/16/12 – 4/20/12 Project / Lesson Title: Ch 8: Financial Statements for a Proprietorship Course / Subject: Accounting I Day: 139 Mon Day: 140 Tues Day 141: Wed Day 142: Thurs Day 143: Fri Standard(s) (Cross-curricular applications when relevant) See separate document(s) for standards. Objective(s) (Students will be able to…) Define Accounting Terms related to adjusting & closing entries Identify accounting practices related to adjusting & closing entries for a service biz (sole prop) Record adjusting entries for a service business organized as a sole proprietorship Record closing entries for a service biz… Prepare a post-closing trial balance for a service biz…
Introduction (Do Now, Starter, etc.) OWP: N/A – Ch. 7 test (financial statements) - OWP: Read about Disney on p. 201 and answer the 2 critical thinking questions (4 lines) - OWP: Audit ?’s on p. 205 OWP: Answer the audit your understanding ?’s on p. 212 OWP: Review the diagram on p. 217 and describe the accounting journey you’ve been on and what’s next Formative Assessment What part of this cycle was easiest/hardest Activities and Procedures (Instructional strategies) - - Discussion of OWP - 8.1 Lecture / Discussion on Adjusting Entries - Wt & OYO 8-1 p. 205 (Excel) - OWP discussion - Review 8-1 OYO answers - 8.2 Lecture / Discussion - 8.2 WT - 8.2 OYO - OWP discussion - Complete 8.2 OYO - Review completed and correct 8.2 - Review Ch. 7 Test - OWP Discussion - 8.3 Lecture / Discussion - 8.3 WT & OYO - SSR Next – Ch. 8 application problems on Monday followed by mastery (and possible challenge) problems Formative Assessment Questioning & Collins 1 and 2 writing Closure (Wrap-up, exit slip, ticket out the door, etc.) Adjusting – we did this on worksheet, now just need to put in journal/ledger Closing – just like resetting an odometer to zero after 1 trip (fiscal period), before another (next one) Post-closing trial balance’s nearly identical to balance sheet and its use as a check on Dr=CR Formative Assessment Summative Assessment (How will you assess mastery and proficiency of the objective(s) Ch 8 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 8 application, mastery, and challenge problems
Formative Assessment What part of this cycle was easiest/hardest Activities and Procedures (Instructional strategies) - WITT Clips and Collins - Principles of Accounting discussing closing entries - 8.2 OYO with entire class - Stock Market game time - 8.2 OYO with class if it was not completed Mon - online review exercises from book for lesson 8.1 & 8.2 - 5 minute clip on preparing financial statements (stop w/q&a) - Stock market game time - OWP discussion - Review Ch. 7 Test - 8.3 Lecture / Discussion - 8.3 WT & OYO - Finish WorldCom video for and Stock Market game time (double period) - OWP discussion & Review of Accounting Cycle diagram - Complete 8.3 OYO - check and review - OWP Discussion - 8.1 – 8.3 application problems - SSR Next – Ch. 8 application problems on Monday followed by mastery (and possible challenge) problems. Collins on Explore Accounting (what is auditing and what do public accounting firms do, and case for critical thinking and best buy financials) Formative Assessment Questioning & Collins 1 and 2 writing Closure (Wrap-up, exit slip, ticket out the door, etc.) Adjusting – we did this on worksheet, now just need to put in journal/ledger Closing – just like resetting an odometer to zero after 1 trip (fiscal period), before another (next one) Post-closing trial balance’s nearly identical to balance sheet and its use as a check on Dr=CR Formative Assessment Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Ch 8 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 8 application, mastery, and challenge problems Resources, Technology, Materials Overhead Projector, spreadsheet files Spreadsheet templates PowerPoint for Chapter 8 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Credit Union supplemental packet
Activities and Procedures (Instructional strategies) - OWP Discussion - Complete Application Problems 8-1 to 8-3 - Review answers to each after checking - OWP Discussion - 8.4 Mastery Problem - Stock market game time - OWP Discussion - Complete Mastery problem and review answers w/group -8.5 Challenge Problem - OWP discussion & Review of Accounting Cycle diagram - Complete 8.5 Challenge & Review together - OWP Discussion - Online Review (quiz competition) - SSR Next – Ch. 8 test on Mon or Tues (possible today if challenge/mastery problems go fast). Next is Reinforcement problem part B that was started after Ch. 5 – post spreadsheet template with answer guide from part A. Will take 3 days. Formative Assessment Questioning & Collins 1 and 2 writing Closure (Wrap-up, exit slip, ticket out the door, etc.) Post-closing trial balance’s nearly identical to balance sheet and its use as a check on Dr=CR Adjusting – we did this on worksheet, now just need to put in journal/ledger Closing – just like resetting an odometer to zero after 1 trip (fiscal period), before another (next one) Formative Assessment Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Ch 8 test (2nd version if scores are not strong) – may grade vocab sheet and some section WT and/or OYO and audit ?’s Ch 8 application, mastery, and challenge problems Resources, Technology, Materials Overhead Projector, spreadsheet files Spreadsheet templates PowerPoint for Chapter 8 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates
and/or Thurs Formative Assessment Closure (Wrap-up, exit slip, ticket out the door, etc.) Transitioning from simple business with straightforward operations to more complex here fwd Formative Assessment Summative Assessment (How will you assess mastery and proficiency of the objective(s) and standard(s)?) Section OYO problems following WT (grade 9.3 & 9.4 for accuracy after grading 9.1 & 9.2 for completion) Final Exam Resources, Technology, Materials Overhead Projector, spreadsheet files Spreadsheet templates PowerPoint for Chapter 8 and student files in shared drive Textbook: South-Western, 2009 Multicolumn Journal Century 21 Accounting Adaptations See IEP’s. Reduce requirements appropriately (#of problems) Look for strong kids to rearrange room so that kids can easily partner up an help classmates Homework/ Extensions Reflection (What worked, what needs improvement?