Accounting:
Curriculum Map
Topic: Recording Closing Entries and Preparing a Post-Closing
Trial Balance for a Service Business
Key Learning(s):
Optional
Instructional Tools:
Unit Essential Question(s):
The steps involved in journalizing and posting closing
entries.
Preparing a post-closing trial balance.
Concept:
Grade: 10-12
What procedures are used to journalize and post adjusting
entries?
Textbook/Workbook
Case studies
Overhead projector
How is a post-closing trial balance created and what is the
purpose?
Concept:
Recording Closing Entries
Preparing a Post-Closing
Trial Balance
Lesson Essential
Questions:
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?
Lesson Essential
Questions:
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?
Concept:
Concept:
Lesson Essential Question
Lesson Essential Questions:
Vocabulary:
Permanent accounts
Temporary accounts
Closing entries
Other Information:
Vocabulary:
Post-closing trial balance
Accounting cycle
Vocabulary:
Vocabulary: