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CTE/Business and Marketing Education Curriculum
Accounting II
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Lesson Plans  
 
Strand 5
Students will demonstrate and explain the principles for handling depreciation of assets as a means of cost allocation.
 
  • Accounting - Plant Assets and Depreciation
    Introduction of current assets and plant assets. Introduction of journalizing buying plant assets and posting the entry to the assets General ledger. Introduction of the effects of depreciation on plant assets, how to calculate the depreciation expense for an entire fiscal year, as well as part of a fiscal year using the Straight-Line Method of Depreciation. Introduction of journalizing and posting a plant assets depreciation expense and the sale of a plant asset.

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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