Content Map of Unit
Accounting:
Curriculum Map
Key Learning(s):
Topic:
Journalizing Transactions
Unit Essential Question(s):
Grade:
10-12
Optional
Instructional Tools:
Define accounting terms related to journalizing transactions.
Identify accounting concepts and practices related to journalizing transactions.
Record transactions to set up a business in a five-column journal.
Record transactions to buy insurance for cash and supplies on account in a five-column journal.
Record transactions that affect owner’s equity and receiving cash on account in a five-column journal.
Prove and rule a five-column journal and prove cash.
Concept: Concept:
What is the purpose in journalizing transactions?
Why are source documents so important?
How do you know which journal columns to use when journalizing a transaction?
What always has to be true when you prove and rule a journal?
Concept:
Workbook
Textbook
Internet activities
Case study
Concept:
Journals and journalizing Journalizing buying insurance, buying on
Lesson Essential Questions: account, and paying on account
Lesson Essential Questions:
In what order are transaction recorded in a journal?
What are the four source documents?
What are the four parts of a journal entry?
Which journal columns are used to record paying cash for insurance?
Which journal columns are used to record buying supplies on account?
Which journal columns are used to record paying cash on account?
Journalizing transactions that affect owner’s equity and receiving cash on account
Lesson Essential Question
Which journal columns are used to record receiving cash from sales?
Which journal columns are used to record sales on account?
Which journal columns are used to record paying cash for an expense?
Which journal columns are
Proving and ruling a journal
Lesson Essential Questions:
What are the three steps for proving a journal?
What is the formula for proving cash?
What are the five steps to rule a journal at the end of the month?
Vocabulary:
Journal
Journalizing
Special amount column
General amount column
Entry
Double-entry accounting
Source document
Check
Invoice
Sales invoice
Receipt memorandum
Other Information:
Vocabulary: used to record receiving cash on account?
Which journal columns are used to record paying cash to the owner for personal use?
Vocabulary: Vocabulary:
