Lesson Plan 8.6 – Mini-Simulation or Simulation:
Processing & Reporting
Departmentalized Accounting Data
Course Title – Accounting II
Lesson Title – Mini-Simulation or Simulation: Processing and Reporting
Departmentalized Accounting Data
Specific Objective - Apply the procedures learned concerning
departmentalized accounting.
Performance Objectives:
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Recording transactions in special journals and a general journal;
Calculating and recording departmental payroll data;
Preparing a bank reconciliation;
Posting items to be posted individually to a general ledger and subsidiary
ledgers;
Proving and ruling journals;
Posting column totals to a general ledger;
Preparing schedules of accounts receivable and accounts payable;
Preparing a trial balance on a work sheet;
Planning adjustments and completing a work sheet;
Preparing financial statements;
Journalizing and posting adjusting entries;
Journalizing and posting closing entries;
Preparing a post-closing trial balance;
Complete the Audit Test.
TEKS: 130.167.c:
1– uses equations, graphical representations, accounting tools, strategies, and
systems in real-world situations to maintain, monitor, control, and plan the use of
financial resources. The student is expected to communicate how accounting
procedures affect financial statement
2.A – discuss the nature of a consolidated financial statement;
F-L – understand that internal accounting controls exist to ensure the proper
recording of financial transactions; complete a work sheet for a
corporation; generate an income statement for a corporation; develop a
statement of equity for a corporation; produce a balance sheet for a
corporation; formulate a cash flow statement; and perform accounting functions
specific to corporate tax accounting, including discussing the nature of corporate
tax accounting and applying record-keeping procedures for corporate tax
Lesson Plan 8.6 – Mini-Simulation: Processing and
Reporting Departmentalized Accounting Data Copyright
© Texas Education Agency, 2011. All rights reserved.
ACCOUNTING II
accounting.
TAKS: R1, M9, M10
Preparation
Materials Needed:
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Projection system
Century 21’s Textbook, Reinforcement Activity 1: Processing and Reporting
Departmentalized Accounting Data: Campus Books, Inc.
Century 21’s Simulation: Blue Skies Outfitter.
Accounting software and spreadsheet software.
Sponge/Focus Activity:
Prepare a Word Scramble using terms from the unit. Use a projection system or
overhead to show the Word Scramble to the class. Ask for responses and give
students immediate feedback.
Lesson Content:
Century 21’s Textbook, Reinforcement Activity 1: Processing and Reporting
Departmentalized Accounting Data: Campus Books, Inc., and/or Century 21’s
Simulation: Blue Skies Outfitter.
Teaching Strategies:
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Let your students utilize any available accounting software.
Let your students work independently.
Assessment:
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Check your students work and let them make corrections.
Students take the Audit Test over Campus Books, Inc. or Blue Skies Outfitter.
Students also take a Unit Test covering the terms, concepts, and applications
covered in this unit.
Lesson Plan 8.6 – Mini-Simulation: Processing and
Reporting Departmentalized Accounting Data Copyright
© Texas Education Agency, 2011. All rights reserved.
ACCOUNTING II