Accounting I Lesson Plan - Terry Wilhelmis …会计我教案u2014u2014特里Wilhelmi的u2026.pdfVIP

Accounting I Lesson Plan Name: Terry Wilhelmi Day/Date: Topic: Recording Adjusting and Closing Entries for a Unit: Chapter 10 Service Business I. Objective(s): By the end of today’s lesson, the student will be able to: • define accounting terms related to adjusting and closing entries for a service business organized as a proprietorship. • identify accounting concepts and practices related to adjusting and closing entries for a service business organized as a proprietorship. • record adjusting entries for a service business organized as a proprietorship. • record closing entries for a service business organized as a proprietorship. • prepare a post-closing trial balance for a service business organized as a proprietorship. II. Materials: • Textbook • Workbook • Transparencies III. Anticipatory Set: Adjustments for various accounts of a business are prepared in the work sheet at the end of each fiscal period. These adjustments must be journalized so that they can be posted to the general ledger accounts. IV. Learning Activities: RECORDING ADJUSTING ENTRIES FYI, pg. 211 2 Adjusting entries - journal entries recorded to update general ledger accounts at the end of a fiscal period. • they are recorded on the next journal page following the page on which the last daily transactions for the month are recorded. • they are entered in the General Debit and General Credit columns of a journal. Adjusting Entry for Suppli