Lesson Plan 8.2 –Recording Departmental
Sales and Cash Receipts
Course Title – Accounting II
Lesson Title – Departmental and Branch Accounting
Specific Objective – Understand the proper procedures for recording
departmental sales and cash receipts.
Performance Objectives:
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


Identify concepts and practices related to departmental sales and cash
receipts
Journalize and post departmental sales on account and sales returns and
allowances
Journalize and post cash receipts
Define accounting terms related to the Lesson
TEKS: 130.167.c.2:
F – understand that internal accounting controls exist to ensure the proper
recording of financial transactions
L – perform accounting functions specific to corporate tax accounting, including
discussing the nature of corporate tax accounting and applying record-keeping
procedures for corporate tax accounting.
TAKS: R1, M10
Preparation
Materials Needed:
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


Overhead projector
Century 21’s Textbook, Chapter 2
Glencoe’s Textbook, Chapter 18, and Demonstration Problems
Accounting software and spreadsheet software.
Sponge/Focus Activity:

Accounting in Your Career, in Century 21’s Textbook

A possible end of class activity is to give each student a 3 x 5 card and give
them several minutes to answer the following question:
o “What is the most important item you learned today?” Have them
turn in the 3 x 5 card before they leave class. (You can use this
Lesson Plan 8.2 - Recording Departmental
Sales and Cash Receipts Copyright
© Texas Education Agency, 2011. All rights reserved.
ACCOUNTING II
activity whenever you want feedback on what your students
learned.)
Lesson Content:
See Century 21’s Textbook, Chapter 2. Here is an outline:
I.
II.
Departmental sales on account and sales returns and allowance
A. Departmental sales on account
B. Journalizing sales on account
C. Posting from a sales journal to the accounts receivable ledger
D. Posting from a sales journal to a general ledger account
E. Issuing a credit memorandum
F. Journalizing a sales returns and allowances
G. Posting from a sales returns and allowances journal
Journalizing and posting cash receipts
A. Departmental cash receipts
B. Journalizing a cash receipt with a sales discount
C. Journalizing a cash receipt with a sales return and sales discounts
D. Journalizing cash and credit card sales
E. Posting from a cash receipts journal
F. Order of posting from journals
Teaching Strategies:


With the Century 21 textbook, do the Work Together problems together then
let students complete the On Your Own problems by themselves and go over
the answers as a class.
Glencoe’s Demonstration Problems.
Assessment:

For problems you can use Peachtree Accounting from Glencoe, Glencoe
Accounting Software, Century 21 Accounting Software, or a spreadsheet.

From Century 21’s Textbook
o Guided Practice
 Work Together: Journalizing and posting departmental sales
on account and sales returns and allowances
 On Your Own: Journalizing and posting departmental sales
on account and sales returns and allowances
 Work Together: Journalizing and posting departmental cash
receipts
 On Your Own: Journalizing and posting departmental cash
receipts
o Independent Practice
 2-1 Journalizing and posting departmental sales on account
and sales returns and allowances
 2-2 Journalizing and posting departmental cash receipts
 2-3 Journalizing departmental sales, sales returns and
Lesson Plan 8.2 - Recording Departmental
Sales and Cash Receipts Copyright
© Texas Education Agency, 2011. All rights reserved.
ACCOUNTING II
allowances, and cash receipts
2-4 Journalizing departmental sales, sales returns and
allowances, and cash receipts
o Additional Activities
 Applied Communication
 Cases for Critical Thinking,
o Open Notes and textbook Quiz: Study Guide for Chapter

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This lesson is also assessed through the Unit Test at the end of the Unit.
Additional Resources:
Textbooks:
Guerrieri, Donald J., F. Barry Haber, William B. Hoyt, and Robert E. Turner,
Glencoe Accounting Real-World Applications & Connections, Advanced
Course, Fourth Edition, Glencoe McGraw-Hill: New York, New York.
Ross, Kenton E., CPA, Mark W. Lehman, CPA, Claudia Bienias Gilbertson, CPA,
Robert D. Hanson, Century 21 Accounting Advanced, Anniversary Edition,
Thomson South-Western: Mason, OH, 2003.
Multimedia:
Century 21’s Teacher Resource CD
Websites:
http://accounting.swpco.com
Lesson Plan 8.2 - Recording Departmental
Sales and Cash Receipts Copyright
© Texas Education Agency, 2011. All rights reserved.
ACCOUNTING II