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CTE/Business Education Curriculum
Accounting I
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Lesson Plans  
 
Standard 3
Students will apply the theory of debit and credit to the accounting equation, define a business transaction, and show how and why accounts are increased and decreased.
Objective 4
Use T-accounts to analyze business transactions into debits and credits.
 
USOE-Approved Lesson Plans   USOE-Approved Lesson Plans
  • Accounting-Analyzing Transactions to Debit/Credit Parts
    Introduction of how transactions are analyzed in T accounts with debits and credits. How different accounts increase with a debit and decrease with a credit, as well as some decrease with a debit and increase with a credit. Analyze each of the following transactions discussed so far: receiving cash from the owner of a proprietorship as an investment, paying cash for supplies, paying cash for insurance, buying supplies on account, paying cash on an account, receiving cash from sales, paying cash for an expense, paying cash to an owner of a proprietorship for personal use.

 

These materials have been produced by and for the teachers of the State of Utah. Copies of these materials may be freely reproduced for teacher and classroom use. When distributing these materials, credit should be given to Utah State Office of Education. These materials may not be published, in whole or part, or in any other format, without the written permission of the Utah State Office of Education, 250 East 500 South, PO Box 144200, Salt Lake City, Utah 84114-4200.

 

For more information about this core curriculum, contact the USOE Specialist, Laura deShazo or visit the CTE/Business Education Home Page. For general questions about Utah's Core Curriculum, contact the USOE Curriculum Director, MARY SHUMWAY . UEN Contact Info: 801-581-2999 | 800-866-5852 | Contact Us