Accounting Lesson Plans: Chapter 3:
Halvorsen
Chapter Three: Journalizing Transactions
Objectives:
•Define accounting terms related to journalizing transactions.
•Identify accounting concepts and practices related to journalizing transactions.
•Record transactions to set up a business in a five-column journal.
•Record transactions to buy insurance for cash and supplies on account in a five-column journal.
•Prove and rule a five-column journal and prove cash.
Lesson 3-1: Journals, Source Documents, and Recording Entries in a Journal
Vocab: journal, journalizing, special amount column, general amount column, entry, double-entry
accounting, source document, check, invoice, sales invoice, receipt, and memorandum.
Lesson 3-2: Journalizing Buying Insurance, Buying on Account, and Paying on Account
Vocab: No new terms.
Lesson 3-3: Journalizing Transactions that Affect Owner’s Equity and Receiving Cash on Account
Vocab: No new terms.
Accounting Concept: Objective Evidence
Lesson 3-4: Proving and Ruling a Journal
Vocab: proving cash.
Timeline for Coverage: Chapter 3:
Monday, 9/16:
Tuesday, 9/17:
Wednesday, 9/18:
Thursday, 9/19:
Friday, 9/20:
Teach Lesson 3-1
Do Audit Your Understanding and Work Together 3-1 in class
HW: On Your Own 3-1; App 3-1; and Key Terms 3-1 (due Thursday)
Teach Lesson 3-2
Do Audit Your Understanding and Work Together 3-2 in class
HW: 3-2 OYO; 3-2 APP
Review 3-1 and 3-2 in class
Catch Up through 3-2
Short Quiz on 3-1 and 3-2
Teach Lesson 3-3
Do Audit Your Understanding and Work Together 3-3 in class
HW: 3-3 OYO; 3-3 APP
Teach Lesson 3-4
Do Audit Your Understanding and Work Together 3-4 in class
Monday, 9/23:
Tuesday, 9/24:
Wednesday, 9/25:
HW: 3-4 OYO; 3-4 APP
Do 3-5 Challenge Problem Together
Catch Up all Materials
HW: 3-4 Mastery Problem
Review for Chapter 3 Test
Bingo
HW: Chapter 3 Study Guide
Test Chapter 3