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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 4:
Explain the purpose of the general ledger.
  • Accounting -- Posting To A General Ledger
    Introduction of file maintenance and a chart of accounts for a proprietorship set up as a service business. Review journals and what is posted in a journal. Introduction of a ledger, its connection to the journal, the components of a ledger and how to open a new ledger. Introduction of posting separate amounts from the general columns of a journal, posting totals from the special amount columns of a journal and balancing all general ledgers.
  • Accounting -- Posting to General and Subsidiary Ledgers
    Introduce general ledgers, and the need for subsidiary ledgers for a partnership set up as a merchandising business. Introduction of the need for subsidiary ledgers for accounts payable and accounts receivable accounts. Discussion of controlling accounts, the balance of a controlling account and its relationship to the individual subsidiary ledger. Review of posting the journal’s general column entries to their general ledgers, posting the journal ‘s special column totals for sales, sales tax, purchases debit, and cash to their general ledgers. In addition to posting journal entries totals of A/P and A/R columns, the individual entries related to the A/P and A/R accounts that need to be posted individually to their individual subsidiary ledgers. Introduction of how to prove the accuracy of the subsidiary A/R ledgers by preparing a schedule of A/R and proving the accuracy of the subsidiary A/P ledgers by preparing a schedule of A/P. Then as a final step how to prepare a trial balance to prove that debits equal credits.

UEN logo - 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 .  
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