South Henry School Corporation
Curriculum Mapping
School Tri Jr-Sr High School
Curriculum Area Business
Teacher(s) Mrs. Connie Hahn
Month
Semester 1
Essential
Question
Aug.-Sept.
How do the transactions of a sole
proprietorship affect the
business’ financial information?
School Year
Course
Grade Level(s)
Textbook
Content
• Starting a Proprietorship: Changes
That Affect the Accounting
Equation (Chapter 1)
• Analyzing Transactions into
Debit and Credit Parts
(Chapter 2)
• Journalizing Transactions
(Chapter 3)
• Posting from to a General
Ledger (Chapter 4)
• Cash Control Systems
(Chapter 5)
2012-2013
Accounting
10-12
Century 21 Accounting, Gen. Journal Approach,
9th Edition
Skills
Assessment
• Understand the accounting
equation
• Analyze how business
activities change the
accounting equation
• Understand how transactions
change owner’s equity in an
accounting equation.
• Tests: True/False, Multiple
Choice, Matching, Problem
• Accounting Problems
• Study Guide
• Use T accounts.
• Analyze how transactions
affect accounts
• Analyze how transactions
affect owner’s equity accounts
• Understand differences among
journals, source documents,
and recording entries in a
journal.
• Journalize buying insurance,
buying on account, and paying
on account
• Journalize transactions that
affect owner’s equity and
receiving cash on account
• Prove and rule a journal
• Prepare a Chart of Accounts
• Post separate amounts from a
journal to a general ledger
• Post column totals from a
journal to a general ledger
• Tests: True/False, Multiple
Choice, Matching, Problem
• Accounting Problems
• Study Guide
• Automated Accounting
Month
Semester 1
Essential
Question
Content
Skills
Assessment
• Analyze completed accounting
forms and make correcting
entries
• Understand checking accounts
• Prepare bank reconciliation
• Understand dishonored checks
and electronic banking
• Understand petty cash
Aug.-Sept.
• Create a work sheet
• Plan adjusting entries on a
• Work Sheet for a Service
work sheet
Business (Chapter 6)
• Extend financial statement
information on a work sheet
• Find and correct error on a
work sheet
• Prepare an income statement
• Financial Statements for a Sole • Analyze balance sheet
information on a work sheet
Proprietorship (Chapter 7)
• Record adjusting entries
• Record closing entries
• Recording Adjusting and
• Prepare a Post-Closing Trial
Closing Entries for a Service
Balance
Business (Chapter 8)
Oct.-Dec.
How do the transactions of a
merchandising business
organized as corporations affect
the business’ financial
information?
• Tests: True/False, Multiple
Choice, Matching, Problem
• Accounting Problems
• Study Guide
• Reinforcement Activity
Assessment
• Automated Accounting
• Recording Adjusting and
Closing Entries for a Service
Business (Chapter 8)
• Journalizing Purchases and
Cash Payment (Chapter 9)
• Journalize purchases and cash
payments
• Journalize cash payments
using a cash payments journal
• Tests: True/False, Multiple
Choice, Matching, Problem
• Accounting Problems
• Study Guide
• Automated Accounting
• Journalizing Purchases and
Cash Payment (Chapter 9)
• Perform additional cash
payments journal operations
• Journalize other transactions
using a general journal
• Tests: True/False, Multiple
Choice, Matching, Problem
• Accounting Problems
• Study Guide
• Rein. Activity Assessment
Month
Semesters 1& 2
Oct.-Dec.
Jan.-May
Essential
Question
Content
Skills
Assessment
• Journalizing Sales and Cash
Receipts Using Special
Journals (Chapter 10)
• Posting to General and
Subsidiary Ledgers (Chapter
11)
• Preparing Payroll
Records (Chapter 12)
• Journalize sales on account
using a sales journal
• Journalize cash receipts using a
cash receipts journal
• Record transactions using a
general journal
• Post to accounts payable ledger
• Post to accounts receivable
ledger
• Post from journals to a general
ledger
• Post special journal totals to a
general ledger
• Correct errors in subsidiary
ledger accounts
• Prepare payroll time cards
• Determine payroll tax
withholding
• Prepare payroll records
• Prepare payroll checks
• Tests: True/False, Multiple
Choice, Matching, Problem
• Accounting Problems
• Study Guide
• Automated Accounting
• Payroll Accounting, Taxes,
and Reports (Chapter 13)
• Distributing Dividends and
Preparing a Work Sheet for a
Merchandising Business
(Chapter 14)
• Financial Statements for a
Corporation (Chapter 15)
• Record Adjusting and Closing
Entries for a Corporation
(Chapter 16)
• Record a payroll
• Record employer payroll taxes
• Report Withholding and
payroll taxes
• Pay withholding and payroll
taxes
• Distribute corporate earnings
to stockholders
• Begin an 8-column work sheet
for a merchandising business
• Plan and record a merchandise
inventory adjustment
• Plan and record an allowance
for Uncoll Accts. Adj.
• Tests: True/False, Multiple
Choice, Matching, Problem
• Accounting Problems
• Study Guide
• Rein. Act./Auto. Acct.
Month
Semester 2
Jan.-May
Essential
Question
Content
Skills
Assessment
• Plan and record depreciation
adjustments
• Calculate federal income tax
and complete a work sheet
• Prepare an income statement
• Analyze an income statement
• Prepare a statement of
stockholder’s equity
• Prepare a balance sheet
• Record adjusting entries
• Record closing entries for
income statement accounts
• Prepare a post-closing trial
balance
How do the adjustments and
valuations of a merchandising
business organized as a
corporation affect the business’
financial information? (Part 3)
• Accounting for Uncollectible
Accounts Receivable (Chapter
17)
• Accounting for Plant Assets
and Depreciation (Chapter 18)
• Understand uncollectible
accounts
• Write off and collect
uncollectible accounts
receivable
• Analyze buying plant assets
and paying property tax
• Calculate depreciation expense
• Journalize depreciation
expense
• Dispose of plant assets
• Understand Declining-balance
method of depreciation
• Tests: True/False, Multiple
Choice, Matching, Problem
• Accounting Problems
• Study Guide
• Automated Accounting
How does inventory valuation
affect the corporation’s financial
statements?
• Accounting for Inventory
(Chapter 19)
• Determine the quantity of
merchandise inventory
• Determine the cost of
merchandise inventory
• Estimate inventory
• Tests: True/False, Multiple
Choice, Matching, Problem
• Accounting Problems
• Study Guide
• Automated Acct.
Month
Semester 2
Jan.-May
May
Essential
Question
Content
Skills
Assessment
How does the relationship
Among a promissory note, notes
payable, and notes receivable
effect the financial postion of a
business?
• Accounting for Notes and
Interest (Chapter 20)
• Calculate interest and maturity
dates of notes.
• Analyze and record
transactions for notes payable
and receivable.
•Tests: True/False, Multiple
Choice, Matching,Problem
•Accounting Problems
• Study Guide
• Automated Acct.
How to record transactions
when revenue is earned or an
expense is incurred in one fiscal
period but the cash does not
occur until a later fiscal period?
• Accounting for Accrued
Revenue and Expenses (Chapter
21)
• Record adjusting,
closing, and reversing
entries for accrued
interest revenue.
• Analyze and record a
Note Payable signed in a
previous fiscal period.
•Tests: True/False, Multiple
Choice, Matching,Problem
•Accounting Problems
• Study Guide
• Automated Acct.
How do transactions for a
corporation affect financial
statements for a business?
•Accounting for End-of-FiscalPeriod Work for a Corporation
(Chapter 22)
• Calculate Net Income
or Loss for a
Corporation.
• Prepare and Analyze
an Income Statement,
Statement of
Stockholder’s Equity,
and Balance Sheet for a
Corporation.
• Record Adjusting,
Closing, and Reversing
Entries for a
Corporation.
•Tests: True/False, Multiple
Choice, Matching,Problem
•Accounting Problems
• Study Guide
• Automated Acct.
How to demonstrate the mastery
of Accounting I through
concepts and procedures?
Electro, Inc.
• Complete the simulation for
the complete Accounting cycle
of a merchandising business.
• Business SimulationAutomated Accounting