Lewis 1
ETT 536 WBL
Design Document Draft
Problem Statement
The purpose of this project is to help prepare Accounting I students to prepare a work sheet for a
merchandizing business. Although the students in the class have prepared simple work sheets
for service business, many students struggle with the complexity of calculating adjustments and
recording them correctly on the worksheet. As a result, they produce inaccurate worksheets.
Audience Analysis
The primary audience for the site will be students currently enrolled in the Accounting I course.
Other personas to be considered will be parents of students, and district administrators.
Students:
Students accessing the site will look for information about completing classroom assignments.
The information they will be looking for will included explanation of lesson concepts, activities
to practice lesson contents, and information about when assignments are due.
Most of the time the students will assess the web site using the mobile computer business lab,
which is has a screen resolution of 1024 by 768, which will be the basis of my page layout.
Students will need to be trained to change the monitor’s resolution to best view the site. Students
may require additional training to install the Flash Player.
Parents:
Parents accessing the site will look for information about classroom assignments and
expectations. In addition, parents may seek information to help their student complete course
assignments.
Administrators:
The district is currently looking at trying to offer online course. This site will serve as a physical
introductory step in beginning to determine the feasibility of the process.
Goals and Objectives
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Define accounting terminology involved with preparing a worksheet.
Lewis 2
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Calculate and Record necessary adjustments for a merchandise business.
Prepare a 10 Column Worksheet
Record Adjustments into the General Ledger.
Post Adjustments to the General Journal.
Task or Content Analysis
Completing the Heading
1. Name of Business
2. Phrase "Worksheet"
3. Phrase "For Year Ended" or "For Month Ended" plus the current date
Trial Balance Section
1. Record Account Number, Account Title, Account Balance
2. Add the Phrase "Total" in the Account Title Column
3. Draw a single line below the debit and credit column
4. Total the Debit and Credit columns
5. If Debit and Credits equal, then double rule the Trial Balance Columns
Calculate the Adjustments
1. Merchandise Inventory
a. Is Beginning Inventory > Ending Inventory
i. Yes
1. Beginning Inventory-Ending Inventory=Adjustment Amount
2. Merchandize Inventory is credited for the Adjustment Amount
3. Income Summary is debited for the Adjustment Amount
ii. No
1. Ending Inventory-Beginning Inventory=Adjustment Amount
2. Merchandize Inventory is debited for the Adjustment Amount
3. Income Summary is credited for the Adjustment Amount
2. Supplies
a. Does the problem tell you the ending inventory or the amount used
i. Yes
1. Beginning Balance of Supplies-Ending Inventory=Adjustment
Amount
Lewis 3
2. Credit Supplies for Adjustment Amount
3. Debit Supplies Expense for the Adjustment Amount
ii. No
1. The Amount consumed is the Adjustment amount
3. Prepaid Insurance
a. The amount of Insurance premium expired is the adjustment amount
b. Prepaid Insurance is credited for the adjustment amount
c. Insurance Expense is debited for the adjustment amount
4. Federal Corporate Income Tax
a. The amount of Additional Federal Income taxes owed is the adjustment amount,
which is given
b. Federal Corporate Income Tax Payable would be credited for the adjustment
amount
c. Federal Corporate Income Tax Expense would be debited for the adjustment
amount
Adjustment Section
1. Record the Merchandise Inventory Adjustment
2. Record the Supplies Adjustment
3. Record the Prepaid Insurance Adjustment
4. Record the Federal Corporate Income Tax Adjustment
5. Draw a Single Line Across the Adjustment Debit and Credit Column
6. Total the Adjustments Debits and Credits
7. If Debits and Credits are equal then draw a double line below the Adjustments Debit and
Credits column
Income Statement Section
1. Transfer the Adjusted Trail Balance Amounts for Income Summary, All Revenues (400),
Cost of Merchandise Sold (500), and Expense (600) to the Income Statement Section
2. Draw a Single Line across the Debit and Credit Column
3. Total the Debit and Credit Columns
4. Is the Credit Total > Debit Total
a. Yes
Lewis 4
i. Write Net Income In the Account Title Column
ii. Credit-Debit=Net Income
iii. Record the Net Income amount under the Debit column
b. No
i. Write Net Loss In the Account Title Column
ii. Debit-Credit=Net Loss
iii. Record the Net Loss amount under the Credit column
Balance Sheet Section
1. Transfer the Adjusted Trial Assets (100), Liabilities (200), Owners Equity Accounts
(Except Income Summary)
2. Draw a Single Line Across the Balance Sheet Debit and Credit Column
3. Total the Debit and Credit Columns
4. Is the Debit Total > Credit Total?
a. Yes
i. Debit-Credit=Net Income
ii. Record the Net Income amount under the Credit column
b. No
i. Credit-Debit=Net Loss
ii. Record the Net Loss amount under the Debit column
Journalizing Adjusting Entries
1. Center the phrase Adjusting Entries
2. Record the Merchandise Inventory Adjustment (Look for the letter (a)
3. Record the Supplies (Look for the letter (b)
4. Record the Prepaid Insurance Adjustment (Look for the Letter (c)
5. Record the Federal Income Tax adjustment (d)
Posting Adjusting Entries
1. Put the Account Number in the post reference column of the General Journal
2. In the Account, place the date in the date column
3. In the Description column, place the phrase "Adjusting Entries"
4. In the post ref, column place G and the page number
5. Record the amount from the journals, and place it in the appropriate column
Lewis 5
6. Calculate the new balance.
Instructional Strategies
Content will be delivered in according to the Gagne Events of Instruction. Most mini lessons
will be flowed with a drill and practice activity. The unit will incorporate a hyper linked
structure so that students can focus on the particular areas where they need the most help.
Interactivity Treatment
Since accounting is very procedural, the overall theme of the site will be “Step by Step”. The
completion of a work sheet can be broken down into a series of small tasks, each small task will
be explained or review over the course of an anywhere form 5 to 15 frames of a flash movie.
After each section students will have the option to completing an interactive module to review
the skill they learned over the course of the section. At the end of the unit the students will
complete an assignment that integrates all the subtasks into an assignment to demonstrate
mastery of the topic.
Lewis 6
WBL Structure
Lewis 7