Lesson Plan 2.1 – Double-Entry Accounting
Course Title – Accounting I
Session Title – Double-Entry Accounting
Lesson Purpose – Introduce students to the double-entry accounting system.
Behavioral Objectives
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 Define double-entry accounting.
 Use T-accounts to analyze transactions into debit and credit parts.
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Preparation
OLD TEKS Correlations
2010 TEKS Correlations
This lesson, as published, correlates to the This lesson, as published, correlates to the
following TEKS. Any changes/alterations following TEKS. Any changes/alterations
to the activities may result in the
to the activities may result in the
elimination of any or all of the TEKS listed. elimination of any or all of the TEKS listed.
120.42.C:
1.c. demonstrate the effects of
130.166.c:
transactions on the accounting equation,
for example, T accounts
7.a. follow oral and written instructions;
7.b. develop time management skills by
setting priorities for completing work as
scheduled
3.a. classify, record, and summarize
financial data;
3.c.demonstrate the effects of transactions
on the accounting equation;
3.d. prepare a chart of accounts;
3.e. use T accounts;
TAKS Correlation:
WRITING
Objective 5: The student will produce a piece of writing that demonstrates a
command of the conventions of spelling, punctuation, grammar, usage, and sentence
structure.
Objective 6: The student will demonstrate the ability to revise and proofread to
improve the clarity and effectiveness of a piece of writing.
MATH
Objective 10: The student will demonstrate an understanding of the
mathematical processes and tools used in problem solving.
Materials, Equipment and Resources:
Teaching Strategies:
Learner Preparation:
Have your students read at least two articles on double-entry accounting. Ask them to
type a one-page explanation telling why it is called double-entry accounting. Include a
brief explanation of the history of double-entry accounting. Include resources in proper
format.
Ask for a volunteer to read their paper. Ask for students to share any other facts they
learned that were not included. Reinforce by writing a few of these on a white board or
projector.
Lesson Content:
Introduce students to the double-entry accounting system. Review students on
classifying accounts and the accounting equation. In this lesson, students take a look at
the expanded accounting equation and its relationship to the balance sheet. Finally,
students use each piece to learn to analyze transactions using “T” accounts and look at
the effects of these transactions on owner’s equity.
Assessment:
Additional Resources:
Textbooks:
Guerrieri, Donald J., Haber, Hoyt, Turner. Glencoe Accounting Real-World Applications and
Connections. Glencoe McGraw-Hill 2000. ISBN/ISSN 0-02-815004-X.
Ross, Kenton, Gilbertson, Lehman, and Hanson. Century 21 Accounting Multicolumn Journal
Anniversary Edition, 1st Year Course. South-Western Educational and Professional Publishing,
2003. ISBN/ISSN: 0-538-43524-0
Ross, Kenton, Gilbertson, Lehman, and Hanson. Century 21 General Journal Accounting
Anniversary Edition, 7th Edition. South-Western Educational and Professional Publishing,
2003. ISBN/ISSN: 0-538-43529-1.
Multimedia:
“T” Accounts. PowerPoint presentation. South-Western Publishing, Thomson Learning, 2003.
http://www.swcollege.com/acct/heintz/heintz_17e/ppt/03.ppt