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March 13, 2014

March 13, 2014. EQ: How do you create a Chart of Accounts and how do you post entries to a General Ledger ? DO NOW: start working on vocabulary LEARNING ACTIVITY: Vocabulary Preview Sheet Start 4-1 notes HOMEWORK: EXIT TICKET: WOW handout. JANUARY 30, 2013.

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March 13, 2014

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  1. March 13, 2014 • EQ: How do you create a Chart of Accounts and how do you post entries to a General Ledger? • DO NOW: start working on vocabulary • LEARNING ACTIVITY: • Vocabulary • Preview Sheet • Start 4-1 notes • HOMEWORK: • EXIT TICKET: WOW handout LESSON 4-1

  2. JANUARY 30, 2013 • EQ: How do you create a Chart of Accounts and how do you post entries to a General Ledger? • DO NOW: start working on vocabulary • LEARNING ACTIVITY: • “Whacky Wheel” Wednesday • Go over 4-1 OYO • HOMEWORK: • EXIT TICKET: WOW handout LESSON 4-1

  3. LESSON 4-1 Preparing a Chart of Accounts

  4. Balance columns RELATIONSHIP OF A T ACCOUNT TO AN ACCOUNT FORM page 91 LESSON 4-1

  5. CHART OF ACCOUNTS page 92 LESSON 4-1

  6. ACCOUNT NUMBERS page 92 LESSON 4-1

  7. OPENING AN ACCOUNT IN A GENERAL LEDGER page 94 1 2 1. Write the account title. 2. Write the account number. LESSON 4-1

  8. TERMS REVIEW page 95 • ledger • general ledger • account number • file maintenance • opening an account LESSON 4-1

  9. LESSON 4-2 Posting Separate Amountsfrom a Journal to aGeneral Ledger

  10. 1 5 3 2 4 POSTING AN AMOUNT FROM A GENERAL DEBIT COLUMN page 96 1. Write the date. 4. Write the new account balance. 2. Write the journal page number. 5. Return to the journal and write the account number. 3. Write the debit amount. LESSON 4-2

  11. 1 5 2 3 4 POSTING A SECOND AMOUNT TO AN ACCOUNT page 97 1. Write the date. 4. Write the new account balance. 2. Write the journal page number. 5. Return to the journal and write the account number. 3. Write the debit amount. LESSON 4-2

  12. 5 1 3 2 4 POSTING AN AMOUNT FROM A GENERAL CREDIT COLUMN page 98 1. Write the date. 4. Write the new account balance. 2. Write the journal page number. 5. Return to the journal and write the account number. 3. Write the credit amount. LESSON 4-2

  13. TERM REVIEW page 99 • posting LESSON 4-2

  14. LESSON 4-3 Posting Column Totalsfrom a Journal to aGeneral Ledger

  15. Check mark indicates that amounts ARE NOT posted individually. Check mark indicates that general amount column totals ARE NOT posted. CHECK MARKS SHOW THAT AMOUNTS ARE NOT POSTED page 100 LESSON 4-3

  16. 3 5 1 2 4 POSTING THE TOTAL OF THE SALES CREDIT COLUMN page 101 1. Write the date. 4. Write the new account balance. 2. Write the journal page number. 5. Return to the journal and write the account number. 3. Write the column total. LESSON 4-3

  17. 1 2 3 5 4 POSTING THE TOTAL OF THE CASH DEBIT COLUMN page 102 1. Write the date. 4. Write the new account balance. 2. Write the journal page number. 5. Return to the journal and write the account number. 3. Write the column total. LESSON 4-3

  18. 3 1 5 2 POSTING THE TOTAL OF THE CASH CREDIT COLUMN page 103 4 1. Write the date. 4. Write the new account balance. 2. Write the journal page number. 5. Return to the journal and write the account number. 3. Write the column total. LESSON 4-3

  19. AGENDA – Thursday, February 9, 20124-4 EQ: How do you journalize and post a correcting entry? • Do Now/Warm-Up: • List the five steps to post transactions from a Journal to General Ledgers. • True/False: Separate amounts in general amount columns are not posted individually. • True/False: The first digit of account numbers for accounts in the owner’s equity ledger division is 3. • Go over 4-4 Work Together: • Workbook Page 65, textbook page 109 • 4-4 On Your Own: • Workbook Page 65, textbook page 110 • 4-1 Application Problem (Chart of Accounts) – (graded assignment 50 pts) • Workbook Page 67, textbook page 111 • Exit Ticket - handout

  20. FEBRUARY 5, 2013 • EQ: Why is it necessary to post to a general ledger? • DO NOW: ½ sheet • LEARNING ACTIVITY: • Finish 4-2 and 4-3 Work Together • Do 4-2 and 4-3 On Your Own • Finish 4-1 Application Problem • HOMEWORK: x-word puzzle • EXIT TICKET: Post-it (parking lot) LESSON 4-1

  21. FEBRUARY 8, 2013 • EQ: Why is it necessary to post to a general ledger? • DO NOW: ½ sheet • LEARNING ACTIVITY: • Go over 4-3 On Your Own - postings • Go over Chapter 4 Preview Sheet • Website to review vocabulary • Accountingxtra.swlearning.com • HOMEWORK: none • EXIT TICKET: Post-it (parking lot) • Next Quiz: Tuesday, February 12 LESSON 4-1

  22. FEBRUARY 12, 2013 • EQ: Why is it necessary to post to a general ledger? • DO NOW: ½ sheet • LEARNING ACTIVITY: • Chapter 4 quiz • 4-2 and 4-3 Application Problem (APLIA) – Week 25 • HOMEWORK: none • EXIT TICKET: Post-it (parking lot) • Next Test: Chapter 4 Test, Tuesday, February 19 LESSON 4-1

  23. FEBRUARY 15, 2013 • EQ: Why is it necessary to post to a general ledger? • DO NOW: find your assigned computer • LEARNING ACTIVITY: • 4-2 and 4-3 Application Problem (APLIA) – Week 25 • Chapter 4 Study Guide – Week 25 • Chapter 4 on-line quiz: accountingxtra.swlearning.com • Go over quiz (bananas) • HOMEWORK: study for test • EXIT TICKET: Post-it (parking lot) • Next Test: Chapter 4 Test, Tuesday, February 19 LESSON 4-1

  24. LESSON 4-4 Completed Accounting Forms and Making Correcting Entries

  25. JOURNAL PAGE WITH POSTING COMPLETED page 105 LESSON 4-4

  26. MEMORANDUM FOR A CORRECTING ENTRY page 108 LESSON 4-4

  27. November 13. Discovered that a payment of cash for advertising in October was journalized and posted in error as a debit to Miscellaneous Expense instead of Advertising Expense, $140.00. Memorandum No. 15. 1 Date 2 Debit 4 Source Document 3 Credit JOURNAL ENTRY TO RECORD A CORRECTING ENTRY page 108 LESSON 4-4

  28. TERM REVIEW page 109 • correcting entry LESSON 4-4

  29. FEBRUARY 19, 2013 • EQ: Why is it necessary to post to a general ledger? • DO NOW: find your assigned computer and review for test • LEARNING ACTIVITY: • Chapter 4 Test (APLIA) • Read over Chapter 5 • HOMEWORK: none • EXIT TICKET: Post-it (parking lot) LESSON 4-1

  30. April 15, 2014 • EQ: Why is it necessary to post to a general ledger? • DO NOW: find your assigned computer and review for test • LEARNING ACTIVITY: • Go over Study Guide • Posting quiz • Chapter 4 On-line quiz • Accountingxtra.swlearning.com • HOMEWORK: none • EXIT TICKET: Post-it (parking lot) LESSON 4-1

  31. May 5, 2014 • EQ: Why is it necessary to post to a general ledger? • DO NOW: find your assigned computer and review for test • LEARNING ACTIVITY: • Review posting • Posting quiz • Chapter 4 On-line quiz • Accountingxtra.swlearning.com • HOMEWORK: study – Chapter 4 Test Wednesday • EXIT TICKET: Post-it (parking lot) LESSON 4-1

  32. April 11, 2014 • EQ: Why is it necessary to post to a general ledger? • DO NOW: find your assigned computer • LEARNING ACTIVITY: • APLIA – 4-1 Application Problem – (Week 32) • APLIA – 4-2 Application Problem – (Week 32) • APLIA – 4-3 Application Problem – (Week 32) • HOMEWORK: none • EXIT TICKET: Post-it (parking lot) LESSON 4-1

  33. May 7, 2014 • EQ: Why is it necessary to post to a general ledger? • DO NOW: find your assigned computer • LEARNING ACTIVITY: • Chapter 4 Test • HOMEWORK: none • EXIT TICKET: LESSON 4-1

  34. May 9, 2014 • EQ: Why is it necessary to post to a general ledger? • DO NOW: find your assigned computer • LEARNING ACTIVITY: • Chapter 4 Test – Week 36 • Make-up work • HOMEWORK: none • EXIT TICKET: LESSON 4-1

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