Lesson Plan 2.3 – Posting to Ledger Accounts and Trial
Balance
Course Title – Accounting I
Lesson Purpose - Learn proper procedures for posting to the ledger
accounts and checking for accuracy.
Behavioral Objectives




Accurately post from the general journal to the general ledger account
Accurately calculate account balances in a ledger
Understand the concept of posting from a journal to a ledger
Prepare a Trial Balance after posting to check for equality
Preparation
OLD TEKS Correlations:
2010 TEKS Correlations:
This lesson, as published, correlates
to the following TEKS. Any
changes/alterations to the activities
may result in the elimination of any or
all of the TEKS listed.
This lesson, as published, correlates
to the following TEKS. Any
changes/alterations to the activities
may result in the elimination of any or
all of the TEKS listed.
120.42.C:
1.b. - apply information from source
130.166.C:
3.c. - demonstrate the effects of
documents
1.c. - demonstrate the effects of
transactions on the accounting
equation, for example, T accounts;
1.f. - post general journal entries;
1.g. - prepare a Trial Balance
7.a. - follow oral and written
instructions;
7.b. - develop time management
skills by setting priorities for
completing work as scheduled
7.c. - make decisions using
appropriate accounting concepts;
7.e. - perform accounting
procedures using manual and
automated methods.
transactions on the accounting
equation;
3.e. – use T accounts;
3.g. – post journal entries to general
ledger accounts;
3.h. – prepare a trial balance.
Lesson Plan 2.3 – Posting to Ledger Accounts
And Trial Balance
Copyright @ Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
TAKS Correlation:
MATH
Objective 10: The student will demonstrate an understanding of the
mathematical processes and tools used in problem solving.
Materials, Equipment and Resources:

Textbook
Teaching Strategies:



Demonstration
Observation
Graded Assignments
Lesson Plan 2.3 – Posting to Ledger Accounts
And Trial Balance
Copyright @ Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
Learner Preparation:
Have students complete this math drill as a warm-up:
ACCOUNT BALANCES
Instructions: Figure new account balances in Column 3 for each line. In column
4, write either debit or credit. See Row 1 as an example.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
1
2
3
Debit
Balance
Credit
Balance
New
Balance
235.00
550.00
1,200.00
255.00
14,000.00
595.00
233.00
11,000.00
725.00
235.00
901.00
627.00
884.00
888.00
735.00
14.00
841.00
1,000.00
1,200.00
40,000.00
125.00
725.00
975.00
177.00
22,001.00
395.00
535.00
10,337.00
550.00
11,362.00
887.00
333.00
925.00
888.00
925.00
122.00
798.00
500.00
1,199.00
34,002.00
110.00
4
Is it a debit or
credit balance?
Hint: Which side
is larger?
Debit
Lesson Content:
Introduce students to the general ledger and posting from the general journal to
the general ledger. Students learn to calculate account balances after posting
each item with 100% accuracy.
Assessment:


Observation
Graded Assignments
Additional Resources:
Lesson Plan 2.3 – Posting to Ledger Accounts
And Trial Balance
Copyright @ Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
Textbooks:
Guerrieri, Donald J., Haber, Hoyt, Turner. Glencoe Accounting RealWorld Applications and Connections. Glencoe McGraw-Hill 2000.
ISBN/ISSN 0-02-815004-X.
Ross, Kenton, Gilbertson, Lehman, and Hanson. Century 21 Accounting
Multicolumn Journal Anniversary Edition, 1st Year Course. SouthWestern Educational and Professional Publishing, 2003.
ISBN/ISSN: 0-538-43524-0
Ross, Kenton, Gilbertson, Lehman, and Hanson. Century 21 General
Journal Accounting Anniversary Edition, 7th Edition. SouthWestern Educational and Professional Publishing, 2003.
ISBN/ISSN: 0-538-43529-1.
Websites:
Learn.co.za: Accounting. Learning Channel Ltd, 1998-2003. Accessed
21 June 2003.
http://www.learn.co.za/content/grade10/Accounting/finalacc/posting_gl/Uni
t1 Savage, Ron. Some Accounting Terms Relating to General
Ledger. Accessed 21 June
2003.http://savage.net.au/Ron/html/general-ledger.html.
Lesson Plan 2.3 – Posting to Ledger Accounts
And Trial Balance
Copyright @ Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
Activity 2.3.1 – The Posting Process
Course Title – Accounting I
Lesson Title – Posting to Ledger Accounts and Trial Balance
Activity Purpose - Learn to post from the general journal to the general
ledger.
OLD TEKS Correlations:
2010 TEKS Correlations:
This lesson, as published, correlates
to the following TEKS. Any
changes/alterations to the activities
may result in the elimination of any or
all of the TEKS listed.
120.42.C.1.b. - Apply basic
accounting concepts and terminology;
1.f. - Post general journal entries;
7.a. - follow oral and written
instructions;
7.b. - develop time management
skills by setting priorities for
completing work as scheduled
7.c. - make decisions using
appropriate accounting concepts;
7.e. - perform accounting procedures
using manual and automated
methods.
7.g. - prepare a Trial Balance
This lesson, as published, correlates
to the following TEKS. Any
changes/alterations to the activities
may result in the elimination of any or
all of the TEKS listed.
130.166.C:
3.g. - post journal entries to general
ledger accounts;
3.h. – prepare a trial balance
TAKS Correlation:
WRITING
Objective 6: The student will demonstrate the ability to revise and proofread to
improve the clarity and effectiveness of a piece of writing.
Materials, Equipment and Resources:

Textbook
Teaching Strategies:



Demonstration
Observation
Verbal Che4cking for Understanding
Activity 2.3.1 – The Posting Process
Copyright © Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
Activity Outline:
Have students add these terms to their index card ring:
 Ledger
 General ledger
 File maintenance
 Posting
 Proving cash
 Trial Balance
 Transposition
 Slide
Using a general journal form, demonstrate the process of posting from the journal
to the ledger form. Emphasize the importance of recording the information in
both places.
Teach students to pay attention to detail. Have them write the account name and
number on each ledger account. Posting steps:
1.
2.
3.
4.
Date (from the journal)
Item (only if you have a notation you need to make)
Debit or Credit in one of the first two columns of the 4-column ledger.
Calculate the balance.
a. Debit posting + Debit Balance = Add for a Debit Balance
b. Credit posting + Debit Balance = Subtract and place on the largest
side
c. Credit posting + Credit Balance = Add for a Debit Balance
d. Debit posting + Credit Balance = Subtract and place on the largest
side
5. Put the journal page number in the Post Reference on the ledger.
6. Put the account number in the Post Reference on the journal.
Assessment:


Observation
Graded Assignment
Quality Feature
Accounts properly opened
Posting includes all details
Account balances on the correct side
Writing legible
Account balance accurate
Activity 2.3.1 – The Posting Process
Score
Copyright © Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
Activity 2.3.2 – Trial Balance
Course Title – Accounting I
Lesson Title – Posting to Ledger Accounts and Trial Balance
Activity Purpose - Demonstrate skill in preparing a Trial Balance after posting
from the general journal to the general ledger.
OLD TEKS Correlations:
2010 TEKS Correlations:
This lesson, as published, correlates
to the following TEKS. Any
changes/alterations to the activities
may result in the elimination of any or
all of the TEKS listed.
This lesson, as published, correlates
to the following TEKS. Any
changes/alterations to the activities
may result in the elimination of any or
all of the TEKS listed.
120.42.C:
1.b. - Apply basic accounting
130.166.C:
3.a. – classify, record, and
concepts and terminology;
1.g . - prepare a Trial Balance
7.a. - follow oral and written
instructions;
7.b. - develop time management
skills by setting priorities for
completing work as scheduled
7.c. - make decisions using
appropriate accounting concepts;
7.e. - perform accounting procedures
using manual and automated
methods.
7.g. - demonstrate use of the
numeric keypad by touch.
summarize financial data;
3.h. - prepare a Trial Balance
TAKS Correlation:
WRITING
Objective 6: The student will demonstrate the ability to revise and proofread to
improve the clarity and effectiveness of a piece of writing.
MATH
Objective 10: The student will demonstrate an understanding of the
mathematical processes and tools used in problem solving.
Materials, Equipment and Resources:
Activity 2.3.2 – Trial Balance
Copyright @ Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I

Textbook
Teaching Strategies:


Demonstration
Observation
Activity 2.3.2 – Trial Balance
Copyright @ Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
Activity Outline:
Discuss the importance of a Trial Balance each time you post to a ledger.
Finding any errors now saves lots of time by avoiding transferring them
throughout the accounting cycle.
Demonstrate from Activity 1 checking the equality of debits and credits by using a
Trial Balance master form.
Review the normal balance side of accounts by doing a verbal drill to be sure
students understand that their accounts will be on the normal balance side when
transferring them to the Trial Balance. Explain circumstances when the account
might not have a normal balance.
Have your students create a Trial Balance on their own, given the following
information. Have them list the accounts as they are on the chart of accounts.
List the accounts first then do a count to be sure they did not omit an account.
Place balances on the general ledger after posting. Challenge them by asking
them to find the capital amount. List all the accounts even if they have a zero
balance. For those with zero balances, place nothing in the amount column.
Peggy Plater, Capital ?
Johnston Office Supply $560
Cash $14,200
Petty Cash $50
Insurance Expense -0-
Peggy Plater, Drawing $2,500
Bank of Texas $1,500
Advertising Expense $775.00
Supplies $395
Miscellaneous Expense $48
Income Summary -0Rent Expense $1,200
Utilities Expense $595.00
Supplies Expense -0Office Equipment $3,200
Assessment:


Observation
Graded Assignment
Quality Feature
Three line title on Trial Balance complete
All accounts listed in correct order
Account names accurate with no spelling errors
Writing legible
Amounts correct including calculated capital amount
Trial balance total accurate
Single and double rule lines used according to accounting
procedures
Activity 2.3.2 – Trial Balance
Score
Copyright @ Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
Activity 2.3.3 – Proving Cash
Course Title – Accounting I
Lesson Title – Posting to Ledger Accounts and Trial Balance
Activity Purpose – Demonstrate skill in proving cash
OLD TEKS Correlations:
2010 TEKS Correlations:
This lesson, as published, correlates
to the following TEKS. Any
changes/alterations to the activities
may result in the elimination of any or
all of the TEKS listed.
120.42.C.1.b. - Apply basic
accounting concepts and terminology;
7.a. - follow oral and written
instructions;
7.b. - develop time management
skills by setting priorities for
completing work as scheduled
7.c. - make decisions using
appropriate accounting concepts;
7.e. - perform accounting procedures
using manual and automated
methods.
7.g. - demonstrate use of the
numeric keypad by touch.
This lesson, as published, correlates
to the following TEKS. Any
changes/alterations to the activities
may result in the elimination of any or
all of the TEKS listed.
130.166.C:
4.b. – prove cash
TAKS Correlation:
MATH
Objective 10: The student will demonstrate an understanding of the
mathematical processes and tools used in problem solving.
Materials, Equipment and Resources:

Textbook
Teaching Strategies:


Demonstration
Observation
Activity 2.3.3 – Proving Cash
Copyright © Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
Activity Outline:
Divide students into teams of 4. The amounts written on the board are what you
expect to match cash in bank and ending cash. Write on the board:
a.
b.
c.
d.
$690.00
$21,510
$31,000
$960.00
Ask all four members of the team to work Problem 1 and find the answer on the
board:
Cash Proof
Beginning Cash
+ Cash Received
=Total Cash
Available
- Cash Paid
= Ending Cash
Cash in Bank
$21,000
$26,000
$16,000
Ask students within the team to partner and only get help from their partner to
work Problem 2:
Cash Proof
Beginning Cash
+ Cash Received
=Total Cash
Available
- Cash Paid
= Ending Cash
Cash in Bank
$11,500
$16,040
$6,030
Ask each individual student to calculate the last cash proof without help.
Problem 3:
Cash Proof
Beginning Cash
+ Cash Received
=Total Cash
Available
- Cash Paid
= Ending Cash
Cash in Bank
Activity 2.3.3 – Proving Cash
$1,020
$1,720
$2,050
Copyright © Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
Be sure students can answer these questions about cash proof:
1. Where would you find the beginning balance of cash to use in the cash
proof?
2. Where would you find the cash received to use in cash proof?
3. Name some transactions that could have occurred during the fiscal
period the cash received represents?
4. Where would you find the cash paid to use in the cash proof?
5. Proving means you need something to check it against. Once you
have the ending balance of cash, what other amount should it equal?
Assessment:

Observation
Activity 2.3.3 – Proving Cash
Copyright © Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
Activity 2.3.4 – Finding Errors in the Trial Balance
Course Title – Accounting I
Lesson Title – Posting to Ledger Accounts and Trial Balance
Activity Purpose – Demonstrate skill in finding errors in the Trial Balance.
OLD TEKS Correlations:
2010 TEKS Correlations:
This lesson, as published, correlates
to the following TEKS. Any
changes/alterations to the activities
may result in the elimination of any or
all of the TEKS listed.
120.42.C.1.b. - Apply basic
accounting concepts and terminology;
1.g. - prepare a Trial Balance
7.a. - follow oral and written
instructions;
7.b. - develop time management
skills by setting priorities for
completing work as scheduled
7.c. - make decisions using
appropriate accounting concepts;
7.e. - perform accounting procedures
using manual and automated
methods.
This lesson, as published, correlates
to the following TEKS. Any
changes/alterations to the activities
may result in the elimination of any or
all of the TEKS listed.
130.166.C:
3.c.demonstrate the effects of
transactions on the accounting
equation;
3.h. – prepare a trial balance
TAKS Correlation:
WRITING
Objective 6: The student will demonstrate the ability to revise and proofread to
improve the clarity and effectiveness of a piece of writing.
MATH
Objective 10: The student will demonstrate an understanding of the
mathematical processes and tools used in problem solving.
Materials, Equipment and Resources:

Textbook
Teaching Strategies:


Demonstration
Observation
Activity 2.3.4 – Finding Errors in the Balance Sheet
Copyright © Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
Activity Outline:
Remind students that the purpose of a Trial Balance is to find any errors before
moving into the next accounting cycle phase. If the debit side does not equal the
credit side then they must find the error and correct it.
Ask your students “If the two sides do not equal, what is the first thing you need
to do?”
Add the columns again. It is the simplest type of error. If they still do not equal,
find the difference between the two columns. This gives you an idea of what you
are looking for. Here are some simple tricks:




If the difference is 1, the error is most likely in addition. This might be
in column addition or addition within the general ledger accounts. The
1 includes .01, .10, 1.00, 10.00, etc.
If the difference can be evenly divided by 2, look for an amount that is
equal to the divided amount. If there is an amount in the Trial Balance
that matches then it might be recorded on the wrong side of the Trial
Balance or on the wrong side in the general ledger.
If the difference can be divided evenly by 9, the error might be a
transposition or slide. This is a common error when writing numbers.
For example, writing down 524 instead of 254. The first two numbers
are transposed or turned around. A slide is when you drop a number.
For instance, you write 54 instead of 540. Divided evenly by 9 means
numbers like 18, 27, 36, 45, etc.
Look for the amount you found in the difference. It might be an omitted
amount. Do you remember a transaction with that amount?
Practice finding errors with these examples:
1
2
3
4
5
6
7
8
9
10
Finding Errors on the Trial Balance
Trial Balance
Most likely type of error
Debit
Credit
Balance
Balance
14300
14200
7800
7791
5002
4848
9500
9510
8788
8888
7000
6919
23120
23100
47149
47140
66410
66140
99482
90482
Activity 2.3.4 – Finding Errors in the Balance Sheet
Copyright © Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I
Assessment:


Observation
Graded Assignment
Quality Feature
Correctly identifies most errors
Completes in a timely manner.
Activity 2.3.4 – Finding Errors in the Balance Sheet
Score
Copyright © Texas Education Agency, 2011. All rights reserved.
ACCOUNTING I