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CTE/Business, Finance and Marketing Curriculum Accounting 2
Lesson Plans

Strand 4

Students will identify and describe source documents and journal entries related to purchases and cash pay-ment transactions.
  • Accounting - Uncollectible Accounts Receivable
    Introduction of estimating uncollectible accounts expense, analyzing an adjustment for uncollectible accounts expense, then entering an adjustment for uncollectible accounts expense on a Work Sheet. Introduction of journalizing writing off an uncollectible account receivable and posting the entry to write off an uncollectible A/R. Introduction of journalizing collecting a written off A/R using the General Journal to reopen the customer account and the Cash Receipts Journal to record the cash received from the customer for the account previously written off, then posting the entry for collecting the written off A/R to the A/R ledger and the General ledger.

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 - Racheal  Routt and see the CTE/Business, Finance and Marketing website. For general questions about Utah's Core Standards contact the Director - THALEA  LONGHURST.

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