Accounting:
Curriculum Map
Topic: Journalizing Transactions
Key Learning(s):
Unit Essential Question(s):
The difference types of source documents.
Analyze transactions related to buying and selling,
on account, owners equity.
Proving cash.
Correct accounting practices for correcting errors.
Identify the different types of source documents
And how they are used?
Grade: 10-12
Optional
Instructional Tools:
Textbook/Workbook
Case studies
Overhead projector
How do we journalize transactions related to
Buying and selling on account, and owner’s
Equity?
What procedures are used to prove cash?
What are proper practices for correcting errors?
Concept:
Concept:
Concept:
Concept:
Recording transactions and
the multicolumn journal
Transactions affecting
prepaid insurance and
supplies
Journalizing transactions that
affect owner’s equity and
receiving cash on account
Proving and ruling a journal
Lesson Essential
Questions:
In what order are transaction
recorded in a journal?
What are the different types
of source documents?
What are the four parts of a
journal entry?
Lesson Essential
Questions:
How do we journalize
transactions that are on
account?
What is journal entry to
record buying supplies and
prepaid insurance?
Lesson Essential Question
Lesson Essential Questions:
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
used to record receiving cash
on account?
Which journal columns are
used to record paying cash to
the owner for personal use?
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
Source document
Entry
Double-entry accounting
Check
Invoice
Sales invoice
Receipt
Memorandum
Other Information:
Vocabulary:
Vocabulary:
Vocabulary:
Proving cash