Accounting:
Curriculum Map
Topic: Recording Adjusting and Closing Entries for a Service Bus.
Key Learning(s):
Unit Essential Question(s):
Define accounting terms related to
adjusting and closing entries for a
service business organized as a
proprietorship.
Identify accounting concepts and
practices related to adjusting and
closing entries for a service business
organized as a proprietorship.
Record adjusting entries for a service
business organized as a
proprietorship.
Record closing entries for a service
business organized as a
proprietorship.
Prepare a post-closing trial balance for
a service business organized as a
proprietorship.
Why are adjustments journalized?
What does the closing entry journal entry
look like?
What is included in the post-closing trial
balance?
Concept:
Concept:
Concept:
Recording Adjusting
Entries
Recording Closing Entries
Preparing a Post-Closing
Trial Balance
Lesson Essential Questions:
Lesson Essential Questions:
Lesson Essential Question
Where is the information
obtained to journalize
adjusting entries?
What accounts are
increased from zero
balances after adjusting
entries for supplies and
prepaid insurance are
journalized and posted?
What do the ending
balances of permanent
accounts for one fiscal
period represent at the
beginning of the next fiscal
period?
What do the balances of
temporary accounts show?
What are the four closing
entries?
Why are lines drawn in both
the balance debit and the
balance credit columns when
an account has a zero
balance?
Which accounts go on the
post-closing trial balance?
Why are temporary accounts
omitted from a post-closing
trial balance?
Grade: 10-12
Optional
Instructional Tools:
Workbook problems
Worksheet problems
Book
Test
Concept:
Lesson Essential Questions:
Vocabulary:
Adjusting entries
Other Information:
Vocabulary:
Permanent accounts
Temporary accounts
Closing entries
Vocabulary:
Post-closing trial balance
Accounting cycle
Vocabulary: