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CTE/Business and Marketing Education Curriculum
Accounting I
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Lesson Plans  
 
Strand 4
Students will identify and use source documents for journalizing transactions, post journal entries to a ledger, and prepare a trial balance.
Standard 6:
Prepare a trial balance to prove equality of debits and credits.
 
  • Accounting - Work Sheet For A Service Business
    Introduction of a work sheet for a proprietorship set up as a service business. Introduction of what a fiscal period is, what a work sheet is, how to prepare the work sheet with a heading, the beginning of the fiscal period, trial balance amounts, planning and recording adjustments to supplies and prepaid insurance and proving the equality of debit and credit columns of a work sheet. Introduction of how to extend the balances on a work sheet, calculate and record the net income or net loss on a work sheet, as well, as total and rule a work sheet. Give ideas on how to locate and fix errors on a work sheet.
  • Accounting - Work Sheet for a Merchandising Business
    Introduction of a worksheet for a partnership set up as a merchandising business. Introduction of what a fiscal period is, what a worksheet is, how to prepare the worksheet with a heading, the beginning of the fiscal periods trial balance amounts, plan/record adjustments to supplies, prepaid insurance, merchandise inventory & prove the equality of debit and credit columns of a worksheet. Introduction of how to extend the balance sheet account balances and income statement account balances on a worksheet, calculate and record the net income or net loss on a worksheet, as well, as total and rule a worksheet. Give ideas on how to locate and fix errors on a worksheet.

UEN logo http://www.uen.org - in partnership with Utah State Board of Education (USBE) and Utah System of Higher Education (USHE).  Send questions or comments to USBE Specialist - Laura deShazo and see the CTE/Business and Marketing Education website. For general questions about Utah's Core Standards contact the Director - THALEA LONGHURST .  
Email:  thalea.longhurst@schools.utah.gov
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