Accounting:
Us
Curriculum Map
Topic: Analyzing Transactions into Debit and Credit Parts
Key Learning(s):
Unit Essential Question(s):
Define accounting terms related to
analyzing transactions into debit and
credit parts.
Identify account practices related to
analyzing transactions into debit and
credit parts.
Use T accounts to analyze
transactions showing which accounts
are debited or credited for each
transaction.
Analyze how transactions to set up a
business affect accounts.
Analyze how transactions affect
owner’s equity accounts.
What are the rules of debit/credit for
assets, liability, and owner’s equity
accounts?
How would T-accounts help to analyze a
business transaction into debit/credit
parts?
How are balances of accounts affected
by a business transaction?
Concept:
Concept:
Concept:
Using T Accounts
Analyzing How
Transactions Affect
Accounts
Analyzing How Transactions
Affect Owner’s Equity
Accounts
Lesson Essential Questions:
Lesson Essential Questions:
Lesson Essential Question
What does a t-account
look like for the accounting
equation?
What do the t-accounts
look like for assets,
liabilities, and owner’s
equity?
What is a normal balance?
What is the normal balance
side for an asset, liability,
and owner’s equity?
What are the two
How do you use t-accounts
to analyze a business
transaction into its debit
and credit parts?
What are the 4 questions
you should ask yourself
when analyzing a
transaction?
What two accounts are
affected when you receive
cash from owner as an
investment?
What two accounts are
affected when a business
receives cash from sales?
What two accounts are
affected when services are
sold on account?
What two accounts are
affected when a business
pays cash to the owner for
personal use?
Grade: 10-12
Optional
Instructional Tools:
Workbook problems
Worksheets
Internet Activities
Case Studies
Concept:
Lesson Essential Questions:
accounting rules that
regulate increases and
decreases in account
balances?
Vocabulary:
T account
Debit
Credit
Normal balance
Other Information:
What two accounts are
affected when cash is paid
for supplies?
What two accounts are
affected when cash is paid
for insurance?
What two accounts are
affected when you buys
supplies on account?
Vocabulary:
Chart of accounts
Vocabulary:
Vocabulary: