Unit Plan Accounting 20: Posting to General and Subsidiary Ledgers

8/13/2019 Unit Plan Accounting 20: Posting to General and Subsidiary Ledgers

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TableofContentsTableofContents.......................................................................................................................................... 2

Accounting20:PostingtoGeneralandSubsidiaryLedgers...................................................................... 4

LearningOutcomes/Intentions..................................................................................................................... 4

FormalUnitOutcomesandIndicators:..................................................................................................... 4

Understandings/BigIdeas:

........................................................................................................................

4

EssentialQuestions:.................................................................................................................................. 4

Knowledge:............................................................................................................................................... 4

Skills:......................................................................................................................................................... 4

Icanstatements:................................................................................................................................ 5

AssessmentEvidence.................................................................................................................................... 6

SummativeAssessments.......................................................................................................................... 6

Do:

Mastery

Problem

[From

Aplia]

.......................................................................................................

6

Write:Chapter11Exam[FromAplia]................................................................................................... 6

Howaretheseauthentic?..................................................................................................................... 6

FormativeAssessments............................................................................................................................ 7

WhatandWhen?HowwillIadjustmyteachingbasedonthis?......................................................... 7

Grading..................................................................................................................................................... 9

StudentReflection.................................................................................................................................... 9

AssessmentasLearning............................................................................................................................ 9

Feedback................................................................................................................................................. 10

LearningPlan.............................................................................................................................................. 11

Lesson1:................................................................................................................................................. 11

Lesson3:................................................................................................................................................. 12

Lesson4:................................................................................................................................................. 12

Lesson5:................................................................................................................................................. 12

Lesson6:................................................................................................................................................. 13

Lesson

7:

.................................................................................................................................................

14

Lesson8:................................................................................................................................................. 14

Lesson9:................................................................................................................................................. 14

Lesson10:............................................................................................................................................... 15

SummativeAssessments............................................................................................................................. 16

AppendixA:MasteryProblem................................................................................................................ 16

AppendixB:UnitExam............................................................................................................................ 17


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FormativeAssessmentMaterials................................................................................................................ 18

AppendixC:VocabularyReferenceforChapter11................................................................................. 18

AppendixD:VideosonAccountingErrorsThinkPairShare................................................................... 19

AppendixE:DailyEmailQuestions......................................................................................................... 21

AppendixF:AllTogetherReviewQuestions&Answers......................................................................... 22


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Accounting20:PostingtoGeneralandSubsidiaryLedgersToddMcLauchlin

LearningOutcomes/Intentions

FormalUnitOutcomesandIndicators:Century

21

Accounting

9e

Chapter

11

Posting

to

General

and

Subsidiary

Ledgers.

Thefollowingobjectiveswillbecoveredthroughoutthisunit:

2.17Step1:OriginatingData:Tounderstandthatnoentryshouldbemadeunlessithasasupportingdocument.

2.18Step2:Journalizing:Toanalyzeeachsourcedocumentandenterthetransactionintotheappropriatebookoforiginalentryusedinamerchandisingfirm.(CCT)

2.19Step3:PostingtoLedgers:Topostfromthemultijournalsystemtothegeneralledgerandsubsidiaryledgers(accountsreceivableandaccountspayable).(TL)

12.3TodeterminetheadvantageofintegratinganAccountsReceivablemoduleandanAccountsPayablemoduletotheGeneralLedgeraccountingsoftware.(CCT)

12.2TodemonstratetheproperhandlingofsoftwareandhardwareandtheabilitytoloadandoperateGeneralLedgeraccountingsoftware.

Understandings/BigIdeas: Postingfromthejournalstotheledgers

Creatingascheduleofaccountspayableand

receivable

Postingthespecialcolumntotalsfromthe

journals

Recordingandpostingcorrectingentries

EssentialQuestions: Howdoyouposttheseparateitemsfromsales,

purchases,general,cashreceiptsandcash

paymentsjournalstotheaccountspayable&

receivableledgers?

Howareschedulesofaccountsreceivableand

accountspayablepreparedandusedtoprovethe

accountsreceivableandpayableledgers?

Howaretheseparateitemsfromjournalsposted

tothegeneralledger?

Howarethespecialcolumntotalsfromthesales,

purchases,cashreceiptsandcashpayments

journalsposted?

Howarecorrectingentriesaffectingcustomer

accountsjournalized?

Howarecorrectingentriesaffectingcustomer

accountsposted?

Knowledge:Learners

will

Know

whatasupportingdocumentisandits

importancetoindividualjournalentries

whataccountspayableandreceivableledgersare

andhowtopostentriestothem

howtoprepareascheduleofaccountspayable

andreceivable

howtoprovethescheduleofaccountspayable

andreceivabletotheircontrollingaccounts

howtopostseparateitemsfromjournalstothe

Skills:Learners

will

be

able

to

(or

be

skilled

at)

explaintheimportanceofsupportingdocuments

toindividualjournalentries

postentriestoaccountspayableandreceivable

ledgersandexplainthem

prepareascheduleofaccountspayableand

receivable

provethescheduleofaccountspayableand

receivabletotheircontrollingaccounts

postseparateitemsfromjournalstothegeneral


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generalledger

howtopostspecialcolumntotalstothejournal

howtojournalizeandpostcorrectingentries

ledger

postspecialcolumntotalstothejournal

journalizeandpostcorrectingentries

Icanstatements: Icanexplaintheimportanceofsupportingdocumentstoindividualjournalentries. Icanpostentriestoaccountspayableandreceivableledgersandexplainthem. Icanprepareascheduleofaccountspayableandreceivable. Icanprovethescheduleofaccountspayableandreceivabletotheircontrollingaccounts. Icanpostseparateitemsfromjournalstothegeneralledger. Icanpostspecialcolumntotalstothejournal. Icanjournalizeandpostcorrectingentries.


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AssessmentEvidence

SummativeAssessmentsDo:MasteryProblem[FromAplia](FoundinAppendixA:)

TheMastery

Problem

is

aculmination

of

everythinglearnedinthechapter.Thestudents

willberequiredtopostfromthesales,purchases,

general,cashreceiptsandcashpaymentsjournals

totheaccountsreceivableledger,accounts

payableledgerandgeneralledger.Thestudents

willhavetopostthespecialcolumntotalsofthe

sales,purchases,cashreceiptsandcashpayments

journals.Finally,thestudentswillberequiredto

prepareascheduleofaccountsreceivableand

payable,andcomparethetotalswiththeamounts

inthe

controlling

accounts

of

Accounts

Receivable

andPayable.Thisexercisewillbecompleted

entirelyinthewebbasedsoftwareofAplia.The

goaloftheMasteryProblemistohavethe

studentsdemonstratetheirknowledgeofposting

fromthejournalstotheledgers,postingthe

specialcolumntotalsandpreparingschedulesof

accountsreceivablesandpayables.Accuracyis

neededinordertoensureacorrectanswer,and

thestudentswillneedtopostthejournalsand

specialcolumntotalsinthecorrectordertoget

fullmarks.Thereasonistwofold;oneisbecauseit

ishow

things

would

flow

in

apaper

based

system

(Salesjournalitemswouldbepostedbeforethe

specialcolumntotalofsalesorcashreceipts)and

two,becauseApliaisdesignedtolookforthe

correctanswerinthecorrectline.

Write:Chapter11Exam[FromAplia](FoundInAppendixB:UnitExam)

Thechapter

11

exam

will

consist

of

three

parts.

In

thefirstpart,thestudentswillcompleteaseriesof

trueandfalsequestionsthatwilltesttheir

knowledgeofthechaptercontent.Thetrueand

falsequestionsareaimedatcheckingforconcept

knowledge.Thesecondpartoftheexamisa

practicalcomponent.Thestudentswilljournaland

postentriesfromthesales,purchases,general,

cashreceiptsandcashpaymentsjournalstothe

accountsreceivable,accountspayable,and

generalledgers.Thestudentswillalsopostthe

specialcolumn

totals

from

the

sales,

purchases,

andcashreceiptsandcashpaymentsjournals.The

studentswillalsoprepareascheduleofaccounts

payableandreceivable,andcomparethebalances

tothecontrollingaccounts.Thethirdandfinalpart

oftheexamwillconsistofafillintheblanks

section.Thissectionwillhaveseveralquestions

thatwilltesttheconceptknowledgeofthe

chapter.Thegoaloftheunitexamistohavethe

studentsdemonstratetheirknowledgeofposting

fromthejournalstotheledgers,postingthe

specialcolumntotalsandpreparingschedulesof

accountsreceivables

and

payables.

Additionally,

it

isdesignedtohavethestudentsdemonstratetheir

knowledgeofthevocabulary,conceptsandterms

associatedwiththechapter.

Howaretheseauthentic? TheMasteryProblemisauthenticbecauseit

includesthecompletionofactualentriesand

postingactualitemsandtotals,justasitwouldbe

donein

the

real

world.

Theunitexamisauthenticbecause,likeinthe

MasteryProblem,itrequiresthecompletionof

actualentriesandpostingactualitemsandtotals,

justasitwouldbedoneintherealworld.

Additionally,theuseofaccountingvocabularyis

somethingthatwouldbedoneintherealworld

andismeasuredintheunitexam.


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FormativeAssessmentsWhatandWhen?HowwillIadjustmyteachingbasedonthis? Attheendofeachsection,111,112,etc.Iwillhavethestudentssendashortemailtomeanswering

twoquestions.Thefirstquestionis;istheresomethingyouwouldlikefurtherinformationon?The

secondquestionis;ifyouweregivenatesttoday,wouldyoufeelcomfortableansweringquestions

about

the

material

from

this

chapter?

These

two

questions,

while

only

requiring

a

short

response,

will

serveasanExitSlipandallowmetokeepabreastofhowthestudentsarefeelingwiththematerial.I

willneedtoadjustmylessonsbasedofftheseemails,eitheraddingmoreonaparticulartopicforthe

wholeclasstorevieworworkingindividuallywithcertainstudents.Mygoalistohaveasfewstudents

needingmoreinformationaspossible,buttherewillalwaysbesomethatjustdonotfeelcomfortable

andIwantthemtohaveaprivatewaytoletmeknowthat.

Ineachsection,111,112,etc.wewill,asawholeclass,completeaWorkTogetherProblem.Iwill

drawastudentrandomlyfrommypopsiclesticksandhavethemanswerpartoftheproblem.Iwill

ensurethatthestudentsknowitisokaytobewrongwhenanswering,wearejustlearningafterall,but

thatitisnotokaytonottry.Thegoaloftherandomselectionistwofold.FirstithelpsensureIspread

outthequestions,notjustselectingthoseeagertoanswer,givingmeawiderrangeofinformation

abouthowthestudentsarecomprehendingthematerial.Secondly,itforcesthestudentstofocuson

thediscussion

because

they

never

know

when

they

will

be

selected.

Imay

need

to

cover

certain

parts

of

thelessonagain,ifthestudentsarestrugglingwiththisWorkTogetherProblem.Similarly,Ihave

createdtwoBestBuyExamplesthataresimilartotheWorkTogetherProblemsbutuserealworld

information.Inmuchthesameway,Iwillrandomlyselectstudentstohelpcompletetheseexamplesas

well,givingfurtherpracticetotheconceptsforthisunit.

Ineachsection,111,112,etc.thestudentswillcompleteaproblemOnTheirOwn.Thisproblemwill

coverthematerialfromthesectionandisdesignedtobothgivethestudentpracticewiththenew

materialandinformmyteachingastothestudents'levelofcomprehension.TheOnYourOwnproblem

willnotbegraded,butIwillreviewtheanswerstoseeifthereareareasthatneedtobeaddressed

further.Thisproblem,combinedwiththeemails,willhelpmeadjustmyfuturelessons.Eithertoreview

certainareas,ormodifythewayIampresentingthematerialtohelpmakeitmoreunderstandable.The

formatof

the

On

Your

Own

problem

is

similar

to

the

Mastery

Problem

and

the

second

section

of

the

UnitTest;therefore,completingtheseproblemswillalsohelpthestudentspreparefortheirultimate

summativeassessmentsforthisunit.

Ineachsection,111,112,etc.thestudentswillcompleteanApplicationProblem,whichwillmeasure

theirabilitytocompletethetaskslearnedinthesection.Thiswillbegraded,andthestudentswillhave

timetogetfeedbackfrommebeforetheassignmentisdue.TheseApplicationProblems,combined

withtheOnYourOwnproblemwillhelpinformmyteachingabouttheindividualcomprehensionlevel

ofthechaptermaterial.Iwillneedtoadjustmyfuturelessonsandreviewsbasedofftheseproblems.

Inlesson6,thestudentswillworkasagrouptocompleteaStickyNoteConceptMap.Thesemapswill

requirethestudentstoconnectrelevanttermsfromboththisunitandpreviousunitstogether.Thegoal

ofthisassignmentwillbetoseeifthestudentscomprehendthevocabularyandhowthedifferent

accountingconceptsareconnected.TheUnitTesthastwosectionsthatinvolveanunderstandingof

vocabularyandaccountingconcepts.Bycompletingthisactivity,itwillhelpthestudentspreparefor

theirfinalsummativeassessment.Thisactivitywillnotbegraded,butthestudentswillpresenttheir

conceptmapstotheclass.Iwillbelisteningtotheirexplanationstoseeiftheyunderstandboththe

meaningofdifferenttermsandhowthosetermsconnecttogether.Basedoffthepresentations,Iwill

reviewcertaintermsandconceptsimmediately,iftimeallows,andinthereviewclass.Thegoalofthis

activityisbothtoinformmyteachingaboutthestudents'comprehensionofthematerialandtobetter

preparethemforthefinalsummativeassessmentforunit.

Insection115,oncorrectingentries,thestudentswillcompleteaThinkPairShareonaccounting

errors.Iwillshowthestudentstwovideoswhereaccountingerrorsoccurredandcausedmajorissues.


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Thepurposeofthevideoswillbetogivethestudentsarealworldreferenceforcorrectingentriesand

accountingerrors.Iwillcollectthehandoutsfromthestudentsattheendofclass.Iwillnotbegrading

theThinkPairShare;however,Iwanttoseeiftheindividualstudentsconnectedwiththevideosand

wereabletorelateittotheclassmaterial.Iwillalsobelisteningtotheresponsesgivenduringtheshare

portion,toseeifthestudentscomprehendhowwhatwearelearningaboutcorrectingentriesconnects

totherealworld.Again,Iwilluserandomselectiontogetavarietyofresponsesduringthisportion;

however,Iwillwelcomeadditionalcommentsfromthestudentstohelpcreateadiscussionaboutthis

topic.Understanding

how

the

material

connects

with

the

real

world

helps

lead

to

comprehension;

therefore,ifInoticethatthestudentsareeithernotmakingtheconnectionorhavingtroublewithit,I

willneedtocovercorrectingentriesfurtherduringmyreviewlesson.


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GradingCourseGrading:

MasteryAssignments30%[8Chapters*3.75%each]

GeneralAssignment/Projects20% [AssignmentsandProjectthroughoutthesemesterthatarenotthe

MasteryProblems]

Tests/Quizzes

30%

[8

Chapters

*3.75%

each]

FinalExam20%

UnitGrading:

InChapter11,therearetwosummativeassessments,onebeingtheUnitTestandtheotherbeingthe

MasteryProblem.Thereare5ApplicationProblems,whichwillbegradedaswell,andincludedaspart

ofthegeneralassignmentsgrade.Therewillbe8chapterscoveredinAccounting20fromtheCentury

21Accountingtextbook,whicharechapters9through16.EachchaptersMasteryProblemandUnit

Testwillbeweightedequally.TheMasteryProblemswillbeworth3.75%oftheoverallgradeeachand

theUnitTestwillalsobeworth3.75%oftheoverallgraderespectively.TheApplicationProblems

combinedforchapter11willberoughlyequalto1%,makingtheunit8%oftheoverallcoursegrade.I

willnotbedeductingmarksforlateassignments;everyassignmentmustbecompletedinorderto

completethe

course.

If

the

student

does

not

complete

the

assignment,

they

will

receive

an

incomplete

gradeuntilitiscompleted.SincetheMasteryProblemisthesameforallstudents,afterIhandbackthe

assignment,Iwillnolongerbeabletousethisassignmentforstudentswhohavenotcompletedthe

work.ThismeansIwillhavetousealternativequestions,availablefromAplia,forthesestudents.Iwill

notbededicatingaportionofthegradeforparticipation;everystudentisrequiredtoparticipate.As

partofthegradereport,Iwillincludeasectiononbehavior,whichisungraded,anddiscussesissues

suchasattendance,tardiness,lateandincompleteassignmentsandparticipation.Ibelievethisisstill

relevantinformationtodiscussbutshouldnotbereflectedinthefinalgradebecauseitisnotconnected

toanyoftheAccounting20objectives.

StudentReflection

The

email

sent

at

the

end

of

each

section

will

providethestudentsanopportunitytoreflecton

howtheyaredoingwiththechaptercontentso

far.Theywillbeabletoprivatelydiscussareasthat

maybeofissue,allowingmetoeithertakethem

upasagrouporaddressthemoneonone.The

emailwillnotneedtobelong,butitgivesmea

chancetoseewherethestudentsthinktheyareat

andaddressanyconcernsinatimelyfashion.

AssessmentasLearning

During

the

Sticky

Note

Concept

Map

presentations,Iwillaskthenonpresentinggroups

tojotquestionstoaskthepresentinggroup.The

purposeofthesequestionswillbetoseekfurther

informationabouthowthepresentinggroup

connectedthetermstogether.Furthermore,Iwill

alsoaskthegroupstowritedownsomefeedback

foreachpresentinggroup.Thisfeedbackwillhelp

thestudentswhoarepresentingunderstandhow

theirconceptmapwasseenbytherestofthe

class.Iwillaskthatthefeedbackisconstructive,

becausethegoalistobuildabettermap,and

thereforeabetter

understanding

of

the

terms.

Inthereflectionjournal,thestudentswillbe

askedtothinkabouthowtheyaredoingwiththe

coursecontent,iftheyneedmoreassistanceorif

theyneedmoreinformation.Theyareassessing

theirownunderstandingofthematerial.Theywill

alsopostperceivedselfreadinessfortheUnit

Test.Thiswillhelpmegaugethecomfortlevelof

theindividualstudentswiththematerial.


10/81

FeedbackTheemailssentbythestudents,willeitherreceivedirectfeedback,oraresponseinformingthemthatI

willdiscussthistopicinclass,sinceseveralstudentshadthesamequestion.Thisfeedbackismeantto

helpaddressareasofconcernforthestudentandmovethemtowardabetterunderstandingofthe

material.

During

the

Work

Together

and

Best

Buy

Problems,

I

will

provide

immediate,

direct

feedback,

based

offtheresponsesgivenbythestudents.Thiswillbehelpthestudentsmovetowardabetter

comprehensionofthematerialjustcovered,andwillbeaddressedasagroupbecauseitislikelyother

studentswillhaveasimilarissue/question.

TheOnYourOwnassignmentswillbegivenamark,sothestudentshaveareferencetohowwellthey

did,buttheywillnotbeincludedinthefinalgrade.ThegoaloftheOnYourOwnassignmentsisbothto

givethestudentspracticeandpreparethemforthesummativeassessments. Inorderforthestudents

togainthemostoutoftheexercises,Iwillneedtofollowupwithareasthateitherneedextraworkor

wereapointofconfusion.Whenreplyingtothedailyemails,IwilladdinfeedbackabouttheOnYour

Ownassignment.WhileImaybeaddressingmuchofthisinareviewthefollowingday,Ibelieveitis

beneficialforthestudentstoreceivefeedbackabouttheirindividualperformance.

Duringtheworkperiods,Iwillofferupverbalfeedbacktothestudentsastheywork.Thisfeedbackis

designedto

guide

the

students

through

their

task

and

through

the

summative

assessments.

Iwillprovideanopportunityforthestudentstoprovidepeerfeedback.Thiswillbedoneinclass

throughpeerquestioningandfeedback,fortheStickyNoteConceptMap.Thisfeedbackwillbegivenas

agroupandthegoalistomoveeveryonetoabetterunderstandingofthematerial.IfneededImayadd

inmyownfeedbackduringthistime,butitwillbelargelypeerdriven.


11/81

LearningPlanLesson1:{ThefulllessonplanforLesson1islocatedaftertheAppendices}

1. TodaywewillbeginaunitonpostingtoGeneralandSubsidiaryLedgers.Therewillbeseveralkeytermsthatthestudentsmustbecomefamiliarwith;therefore,wewillbeginbydiscussingthosebeforewe

moveinto

the

practical

content.

To

start

the

unit,

we

will

cover

11

1from

Century

21

Accounting's

textbook.ThissectionisonpostingtoanAccountsPayableLedger.Intheprevioustwochapters,the

studentslearnedhowtojournalizeusingspecialjournals,nowtheywilltaketheprocesstothenextstep

andpostfromthosejournals.Thislessonwillexaminepostingfromapurchasesjournaltoanaccounts

payableledger,postingfromacashpaymentsjournaltoanaccountspayableledgerandpostingcredit

anddebitentriesfromageneraljournaltoanaccountspayableledger.Finally,wewilllookatcreatinga

scheduleofaccountspayabletoproveaccountspayable.Normally,Iwouldbeginalessonbyreviewing

thedailyemailsIhavethestudentssend,butsincethislessonisthestartofanewunit,Iwillbeginwith

thenecessaryvocabulary.Ahandoutsummarizingthisvocabularywillbeprovidedtothestudentsandis

locatedinAppendixD:VideosonAccountingErrorsThinkPairShare.Thishandoutwillbeusedasa

referenceguideonly,sothestudentscanquicklycheckthetermsoftheunit.{Thedailyemailwillconsist

ofthestudentssendingmeanemailattheconclusionofeachsection,suchas111,andanswertwo

questions.Thefirstquestionis:istheresomethingyouwouldlikefurtherinformationon?Thesecond

questionis:ifyouweregivenatesttoday,wouldyoufeelcomfortableansweringquestionsaboutthe

materialfromthischapter?}Thestudentswillberemindedattheendofthisclasstosendanemailabout

111,towhichIwillreadandfollowupon.Thequestionsfortheemailinprintedformcanbefoundin


12/81

2. AppendixE:DailyEmailQuestionsThePowerPointPresentationIwillusecanbefoundinthePowerPointfolderandcontainsalltheexamplesIintendtodiscusswiththestudents,outsidetheWork

TogetherProblem,whichaprintoutcanbeseenintheApliaFolder.

*111OnYourOwn&ApplicationProblemsAssigned

Lesson2:{ThefulllessonplanforLesson2islocatedaftertheAppendices}

3. Todaywewillcontinueourunitonpostingtosubsidiaryledgers.Todaywillbeadirectcontinuationofthepreviousday.InDay1,wecoveredpostingtotheAccountsPayableLedgerfromthepurchases,cash

paymentsandgeneraljournals.TodaywewilllookatpostingtotheAccountsReceivableLedgerfromthe

sales,cashreceiptsandgeneraljournals.IwillcoveranyissuesthatImayhavenoticedyesterdaywhile

thestudentsworkedonmypreliminaryreviewoftheOnYourOwnProblem.Iwillalsodiscussissuesor

areasthatrequirefurtherattention,whichIreceivedinthedailyemailsfromthestudents.Imayhaveto

alterhowIpresentthislessonslightly,dependingontheseresponses.Likeinday1,Iwillexplainhowto

posttotheAccountsReceivableLedger.Wewillworkonaproblemtogetherandthenthestudentswill

completeone

on

their

own.

The

On

Your

Own

problem

from

11

1is

due

today

and

the

Application

problemfrom111isduetomorrow.ThePowerPointPresentationIwillusecanbefoundinthe

PowerPointfolderandcontainsalltheexamplesIintendtodiscusswiththestudents,outsidetheWork

TogetherProblem,whichaprintoutcanbeseenintheApliaFolder.


*111OnYourOwnProblemDue


1. 1.InasimilarfashiontoDays1&2ofthisunit,wewillcontinuelookingathowtoposttoledgerstoday,examininghowtoposttotheGeneralLedger.Tothispoint,thelessonshavebeenveryfullofcontentand

today,whilestillcontainingimportantmaterial,willnotbeasheavy.Iwillbeabletospendmoretime

reviewingthecontentandworkingontheproblemsinclass.Wewillcoverhowtopostfromthecash

paymentsjournaltothegeneralledger,andhowtopostdebitandcreditentriesfromthegeneraljournal

tothegeneralledger.Aswiththepreviousday,IwillbeginbyreviewinganyissuesthatImayhave

noticedwhilereviewingtheOnYourOwnProblemfor111andtheemailsthestudentssentabout112.

WewillclosebyspendingalittleextrainclasstimeworkingontheApplicationProblemsthataredue.

ThePowerPointPresentationIwillusecanbefoundinthePowerPointfolderandcontainsallthe

examplesIintendtodiscusswiththestudents,outsidetheWorkTogetherProblem,whichaprintoutcan

be

seen

in

the

Aplia

Folder.



*111ApplicationProblemDue



13/81

1. 1.Today,wewilldiscusspostingSpecialJournaltotals.Thestudentsarealreadyfamiliarwiththeuseofpurchasesjournals,cashpaymentsjournalsandcashreceiptsjournals.Theywillnowexaminehowthe

totalsfromthespecialcolumnsarepostedfromthesejournals.Thegoalistohavethestudents

understandwhereandwhyatotalfromajournaltotalisposted.Throughapresentation,groupand

individualworktime,thestudentswillbeabletopostspecialjournaltotalsontheirown.Thestudents

willalsobeexplainedthatthereisanordertopostingthespecialjournalsandthisorderissignificant.As

usualwe

will

open

the

class

by

examine

questions

from

the

daily

emails

that

have

risen,

as

well

as,

areas

I

identifiedasneedingextraattentionfromtheOnYourOwnandApplicationProblems.Todaywewill

completeaBestBuybasedexamplethatIdesignedtohelpprovidearealworldconnectiontothe

materialwearelearning.ThePowerPointPresentationIwillusecanbefoundinthePowerPointfolder

andcontainsalltheexamplesIintendtodiscusswiththestudents,outsidetheWorkTogetherProblem,

whichaprintoutcanbeseenintheApliaFolder.TheBestBuyExampleislocatedcompletelyinthe

PowerPointandcanbeworkedonandeditedfromwithinthesoftware.





1. 1.Thestudentswilllearnhowtoentercorrectingentriesinamultijournalsystem.Theywillalsolearnhowtopostthecorrectingentriesaftertheyhavebeenentered.Furthermore,throughthevideosand

ThinkPairShare,thestudentswillunderstandtheneedfortimelyandaccuratecorrectionofaccounting

errors.ThisThinkPairSharewillcovertwovideosonrealworldaccountingerrorsandthebigger

consequencesiftheerrorsarenotfixed.Thestudentswillhaveaworksheet,foundinAppendixD:VideosonAccountingErrorsThinkPairShare,toguidethemthroughthevideos,thepair

discussionand

the

large

class

discussion.

These

videos

are

aimed

to

help

the

students

make

real

world

connectiontotheconceptsweareusinginthischapter.ThePowerPointPresentationIwillusecanbe

foundinthePowerPointfolderandcontainsalltheexamplesIintendtodiscusswiththestudents,

outsidetheWorkTogetherProblem,whichaprintoutcanbeseenintheApliaFolder.Thevideosare

linkeddirectlyfromthePowerPointPresentationbutcanalsobefoundinthePowerPointFolderitself.




Lesson6:{The

full

lesson

plan

for

Lesson

6

is

located

after

the

Appendices}

1. 1. Nowthatchapter11isdrawingtoaclose,itisimportanttoputallthatwelearnedtogether.Thestudentswillconnectthevariousconceptsandtermsfromchapter11togetherusingstickynotes.Ona

posterboard,thestudentswillplaceeachstickynoteanddrawconnectionsfromonetotheother,

explainingwithafewwordstheconnection.ForexamplethewordsControllingAccount,Post,General

Ledger,AccountsReceivableLedger,SubsidiaryLedgerandAccountsReceivablecouldbeconnected.

AccountsReceivableisaControllingAccountintheGeneralLedgerwhereentriesfromtheAccounts

ReceivableLedger,whichisaSubsidiaryLedger,areposted.Thisbriefexampleonlycontains6terms,


14/81

whereasthestudentswillbegiven24termsandaskedtomakeasmanyconnectionsaspossible.The

purposeofthislessonistoreinforcetheconceptsandtermslearnedovertheunitinatangible,visual

manner.Thislessonwillruntwoperiodslong,inDay6thestudentswillcreatetheStickyNoteConcept

MapandinDay7,theconceptMapswillbepresented.Thenonpresentinggroupswillbeaskedtorecord

aquestionandcommentforeachgroupthattheycanusetofindmoreinformationorhelpincreasethe

knowledgeoftheconceptmap.Thesequestionsandcommentswillbehandedinandgiventothe

presentinggroup

to

help

them

with

their

knowledge

of

the

terms.

The

Sticky

Note

Concept

Map

is

not

graded;itispurelyformativeinnature.ThePowerPointPresentationIwillusecanbefoundinthe

PowerPointfolderandcontainsalltheinformationrelatingtoStickyNoteConceptMapactivity.




15/81


1.Lesson7willconsistprimarilyofthestudentspresentingtheirStickyNoteConceptMapsfromLesson6.

Iwillbeginwithsomereviewtime,asusual,ofanyissuesorconcernsthatmayhaveriseninthedaily

emails,OnYourOwnorApplicationProblems.ThereisnoformalpresentationorPowerPointforthis

lesson.ThestudentswillbepresentingtheStickyNoteConceptMapsandthenonpresentinggroupswill

bekeepingarecord,oflooseleafpaper,ofaquestionandacommentforeachgrouppresenting.These

questionsareaimedtogetmoreinformationfromthepresentinggroupsmapandthecommentsare

aimedtoaddideasordetailsthatcanimproveorpresentthemapinadifferentway.Forthestudentsthe

questionsandcommentswillhelpthemthinkaboutthemapsfromanotherperspectiveandhelpsolidify

thevocabularyknowledge.Formethequestionsandcommentswillbothhelpkeepthenonpresenting

groupsfocusedandpromptthemtothinkfurtheraboutthemapsinanattempttocreatethequestion

andcomment ideallyimprovingtheoveralllearning.



1.Nowthatchapter11iscomplete,thestudentsmustcompletetheirinclassmasteryproblem

assignment.ThereisnoPowerPointpresentationforthislesson;thestudentswillhavetheentiretyofthe

classtoworkontheproblem,aswellas,oneeveningoftheirowntime.Iwillbeavailableforassistance

toclarifyinstructionsandofferguidanceduringtheworktime.Iwillaskquestionsandremindthemof

lessonstogetthemontherighttrack.IwillnottellthemifaquestionisrightorwrongandIwillnotgive

ananswer,Iwillsimplepromptthemwiththeinformationwecovered.AbreakdownoftheMastery

ProblemcanbefoundinAppendixA:MasteryProblem.*Chapter11MasteryProblemAssigned


1. 1.Inthislesson,wewillfocusonalltheconceptsandtermsassociatedwithchapter11.Wewillbeginwithagroupreviewoftermsandconcepts,thenwewillmoveintoagroupcompletionofasample

problemandfinallywewillendwithindividualworktime.Thepurposeofthislessonistopreparethe

studentsfortheexaminthenextclass.IhaveincludedthequestionsIcreatedinAppendixF:AllTogetherReviewQuestions&Answers;however,thesequestionsmaybedifferentdepending

ontheareasofworkIdeterminedthestudentsneed,basedonmyformativeassessments.The

PowerPointPresentationIwillusecanbefoundinthePowerPointfolderandcontainsalltheinformation

relatingtothereview,includinganotherBestBuyExample.Thisexample,inthesameformatasthe

previousoneandtheWorkTogetherProblems,willbetakenupasagroup.Thiswillbethefinalreviewof

thepracticalcontentbeforetheUnitExam.TheBestBuyexamplewillprovidearealworldconnection

andausefulreviewatthesametime.ThestudentswillalsobedirectedtoworkontheChapter11Study

Guideafterwehavecompletedthegroupreview.Thisstudyguidewillmirrorthetypeofquestionsthey

willfindontheUnitExamandwillofferagoodreview.ThestudyguideisavailablethroughApliabutI


16/81

includedabasicprintoutintheApliaFolder.TheStudyGuideisnot"due"butlikeanythingelseinApliaI

canseethecompletenessandaccuracyassoonasthestudentscompletetheguide,Icanofferassistance

tothosestudentsthatareworkingontheguideinclassbasedoffofthis.

*Chapter11MasteryProblemDue


1.Inthislesson,theentiretyoftheclasswillbespentontheChapter11unitexam.Theexamhas3parts:

True/False,practicalproblemsandFillintheblank.Theexamwillpulltogetheralloftheconceptsfrom

Chapter11andwillbecompletedonAplia.AbreakdownoftheUnitExamcanbefoundinAppendixA:

MasteryProblemAswiththeMasteryProblem,Iwillbeavailabletoofferclarificationoninstructionsand

willpromptstudentswithquestions.IwillnottellthestudentsiftheyhavetherightanswerandIwillnot

provideanswers.

*Chapter11UnitExam


17/81

SummativeAssessments

AppendixA:MasteryProblem

Class:Accounting20 Teacher:Mr.McLauchlin

TheBig

Idea:

Using

Aplia

web

software,

posting

from

the

journals

to

the

ledgers,

creating

aschedule

of

accounts

payableandreceivabletoprovethecontrollingaccounts,postingthespecialcolumntotalsfromthejournalsand

recordingandpostingcorrectingentries,canbesuccessfullycompleted.

EssentialQuestions:ThroughthecompletionoftheMasteryProblem,thestudentswilldemonstratethatthey

cansuccessfullyanswerthefollowingquestions.Howdoyouposttheseparateitemsfromsales,purchases,

general,cashreceiptsandcashpaymentsjournalstotheaccountspayable&receivableledgers?Howare

schedulesofaccountsreceivableandaccountspayablepreparedandusedtoprovetheaccountsreceivableand

payableledgers?Howaretheseparateitemsfromjournalspostedtothegeneralledger?Howarethespecial

columntotalsfromthesales,purchases,cashreceiptsandcashpaymentsjournalsposted?Howarecorrecting

entries

affecting

customer

accounts

journalized?

How

are

correcting

entries

affecting

customer

accounts

posted?

Assignment:Thestudentswillbegiventhemajorityofaclassperiod,plusoneeveningoftheirowntimeto

completethisproblem.TheproblemislocatedonAplia(Aplia.com)andwillbeautomaticallygradedfor

completenessandaccuracyimmediatelyfollowingthestudents'submissionoftheiranswers.Thisassignmentis

nottimed;however,theywillwanttousetheclasstimewiselybecausetheywillhaveaccesstomeduringthat

timetoprovideclarificationorguidethemintherightdirection.IwillnotgiveanswersandIwillnotsayifitis

rightorwrong,butIwillpromptthemtothinkaboutthechaptercontenttoreachthecorrectanswer.

AprintoutoftheMasteryProblemAssignmentisincludedintheApliaFolderandtheinstructionsareincluded

withit.Theseinstructionsarealsoavailableinthetextbookattheendofchapter11.Theactualassignmentis

flashbased

and

is

fully

interactive,

allowing

the

students

to

move

through

the

journals

and

ledgers

in

asimilar

waytopaper.

Grading:EachMasteryProblemisworth3.75%ofthefinalgrade.Thegradingofthisassignmentisdone

automatically,andIcanchecktoseetheresults"live"asthestudentsaresaving.Thiswillallowmetoguide

studentsthatarestrugglingincertainareastoreviewthatareaorpossiblypromptthemwithquestionsfromthe

unittogetthemthinkingaboutthematerialinthecorrectway.


18/81

AppendixB:UnitExam

Class:Accounting20 Teacher:Mr.McLauchlin

TheBigIdea:UsingApliawebsoftware,postingfromthejournalstotheledgers,creatingascheduleofaccounts

payableandreceivabletoprovethecontrollingaccounts,postingthespecialcolumntotalsfromthejournalsand

recordingand

posting

correcting

entries,

can

be

successfully

completed.

EssentialQuestions:ThroughthecompletionofUnitExam,thestudentswilldemonstratethattheycan

successfullyanswerthefollowingquestions.Howdoyouposttheseparateitemsfromsales,purchases,general,

cashreceiptsandcashpaymentsjournalstotheaccountspayable&receivableledgers?Howareschedulesof

accountsreceivableandaccountspayablepreparedandusedtoprovetheaccountsreceivableandpayable

ledgers?Howaretheseparateitemsfromjournalspostedtothegeneralledger?Howarethespecialcolumn

totalsfromthesales,purchases,cashreceiptsandcashpaymentsjournalsposted?Howarecorrectingentries

affectingcustomeraccountsjournalized?Howarecorrectingentriesaffectingcustomeraccountsposted?

Assignment:

The

students

will

be

given

one

full

class

period

to

complete

this

exam.

The

exam

is

located

on

Aplia

(Aplia.com)andwillbeautomaticallygradedforcompletenessandaccuracyimmediatelyfollowingthestudents'

submissionoftheiranswers.TherearemultipleversionsoftheexampreloadedintoAplia.Therefore,ifastudent

isillIcangivehim/heradifferentexamuponhis/herreturn.Thisassignmentistimed.Thestudentswillwantto

usetheclasstimewiselythistestwilllikelytakethemajorityoftheclasstime.IwillnotgiveanswersandIwillnot

sayifitisrightorwrongbutIwillpromptthemtothinkaboutthechaptercontenttoreachthecorrectanswer.

AprintoutoftheUnitExamisincludedintheApliaFolderandtheinstructionsareincludedwithit.Theactual

examisflashbasedandisfullyinteractive,allowingthestudentstomovethroughthejournalsandledgersina

similarwaytopaper.

Grading:Each

Unit

Exam

is

worth

3.75%

of

the

final

grade.

The

grading

of

this

exam

is

done

automatically,

and

I

canchecktoseetheresults"live"asthestudentsaresaving.Thiswillallowmetoguidestudentsthatare

strugglingincertainareastoreviewthatareaorpossiblepromptthemwithquestionsfromtheunittogetthem

thinkingaboutthematerialinthecorrectway.IwillmonitorApliaforincomingresultsthroughouttheexamto

checkforprogress.Iwillalsoremindthestudentsregularlytosavetheexamsotheydonotlosetheirwork.


19/81

FormativeAssessmentMaterials

AppendixC:VocabularyReferenceforChapter11

1. SubsidiaryLedger AledgerthatsummarizesasinglegeneralledgeraccountisaSubsidiaryLedger.Allpages,vendors,customers,etc.inthesubsidiaryarecontrolledbytheaccountinthe

GeneralLedger.

An

example

is

the

Accounts

Payable

Ledger.

2. ControllingAccount ThisisanaccountintheGeneralLedgerthatsummarizesallaccountsinaSubsidiaryLedger.AnexampleisAccountsPayable.

3. AccountsPayableLedger ThisisaSubsidiaryLedgercontainingonlyvendorsfromwhommerchandiseorotheritemsarepurchasedonaccount.TheControllingAccountoftheAccounts

PayableLedger

is

Accounts

Payable.

4. AccountsReceivableLedger ThisisaSubsidiaryLedgercontainingonlyaccountsforcustomersthathavepurchasedonaccount.TheControllingAccountoftheAccountsReceivableLedgeris

AccountsReceivable.

5. GeneralLedger Thisledgercontainsallaccountsneededtopreparethefinancialstatements.The

Controlling

Accounts

for

the

Subsidiary

Ledgers

reside

in

the

General

Ledger.

6. ScheduleofAccountsPayable Thisisalistingofvendoraccounts,accountbalances,andtotalamountdueofallvendors.ThisscheduletotalshouldequaltheamountinAccountsPayableifit

doesthat,itisconsideredtobeproved.

7. ScheduleofAccountsReceivable Thisisalistingofcustomerswhohavepurchasedonaccounts,

account

balances,

and

total

amount

due

from

all

customers.

This

schedule

total

should

equaltheamountinAccountsReceivable.Ifitdoesthat,itisconsideredtobeproved.


20/81

AppendixD:VideosonAccountingErrorsThinkPairShareVideo1:CentroPropertiesGroupErrors Video2: CaliforniaPublicUtilitiesCommissionErrors

Wewillbewatchingtwovideosontheresultsofuncorrectedaccountingerrors.Asyouwatchthevideos,keep

thesixquestionsbelowinmind,aswewillbeansweringthemafterwards.

Questions:

1)Why

did

the

Centro

directors

get

charged

by

the

Australian

Securities

and

Investments

Commission?

2)DoyouagreewiththerulingoftheAustralianSecuritiesandInvestmentsCommission?Why?

3)Whatweretheauditor'sfindingsoftheirinvestigationintotheCaliforniaPublicUtilitiesCommission?

4)WhatwastheCaliforniaPublicUtilitiesCommissions'response?Whydoyoubelievetheytookthisstance?

5)Whatdothesevideostellusaboutaccuracyinaccountingreporting?

6)Whatcanbedonetopreventsituationslikethesefromarising?

Part1:Individually,thinkaboutthetwovideosonaccountingerrorsandanswertheabovesixquestions.Aform

torecordyouranswersisonthebackofthispage.

Part2:Together,withthepersonnexttoyou,gooveryouranswers.Trytoaddmoredetailinresponsetowhat

yourpartnerhastosay.

Part3:

As

agroup,

we

will

all

share

our

thoughts

on

the

videos

and

the

questions

above.

Record

the

points

from

thegroupportionaswell Iwillaskyoutohandtheseformsinattheendofclass.


21/81

Name:

IndividualThoughts

1)

2)

3)

4)

5)

6)

PairThoughts

1)

2)

3)

4)

5)

6)

GroupThoughts

1)

2)

3)

4)

5)

6)


22/81

AppendixE:DailyEmailQuestions

Istheresomethingyouwouldlikefurtherinformationon?

Ifyouweregivenatesttoday,wouldyoufeelcomfortableansweringquestionsaboutthematerialfrom

thischapter?

Anyadditionalcommentsyouwouldliketomakeaboutthelessonortheclassingeneral.


23/81

AppendixF:AllTogetherReviewQuestions&Answers

All Together Terms & Concepts Questions

1) What is an example of a controlling account?

2) What is recorded in the Sales Journal?

3) Please explain how we would correct a payable that was incorrectly recorded as Belkin Inc. instead of

RocketFish Inc. for 9,000$.

4) When posting to the Accounts Receivable Ledger from the Sales Journal, what are the steps you need

to take?

5) What item should the total of the Schedule of Accounts receivable equal?

6) What are the consequences if we record a payable under the wrong vendor and do not correct it?

7) What is the order in which we post our Journals to the General Ledger?

8) Explain, why we post the Journals in the order we do.


24/81

9) What does a check mark, or a v, in parentheses under a column total indicate?

10) What are the two things you need when creating a new vendor account (before any entries are made to

it)?

11) In what journal would you record a correcting entry for an incorrectly recorded receivable?

12) Is it necessary that a business provide daily general ledger account balances?

13) When are the column totals of the purchases journal posted?

14) What does the / in the Post Reference column indicate?

15) Explain, what a Subsidiary Ledger is?


25/81

All Together Terms & Concepts Answers

1) What is an example of a controlling account?

- Accounts Receivable and Accounts Payable are examples we looked at.

2) What is recorded in the Sales Journal?

- A sales journal is a special journal that records sales. Accounts Receivable and Sales Tax Payable also

appear in the journals we examined.

3) Please explain how we would correct a payable that was incorrectly recorded as Belkin Inc. instead of

RocketFish Inc. for 9,000$.

- In the General Journal, an entry would be made debiting Belkin Inc. for 9,000$ and crediting RocketFish

Inc. for 9,000$. This would remove the payable from Belkin and charge it to RocketFish - A

memorandum should be used as the Document.

4) When posting to the Accounts Receivable Ledger from the Sales Journal, what are the steps you needto take?

- Record the Date, Record the post Reference in the account as S and the page number, record the debit

from the sales journal, find the new account balance, and mark the customer number as the post reference

in the Sales Journal.

5) What item should the total of the Schedule of Accounts receivable equal?

- The Schedule of Accounts Receivable should equal the Accounts Receivable balance.

6) What are the consequences if we record a payable under the wrong vendor and do not correct it?

- We would over pay one vendor and under pay another vendor.

7) What is the order in which we post our Journals to the General Ledger?

- Sales Journal, Purchases Journal, General Journal, Cash Receipts Journal and Cash Payments Journal

8) Explain, why we post the Journals in the order we do.

- So that the transactions flow, in the order they were made. We are only posting monthly therefore the

receivables in the sales journal need to be posted before the receivables are received in the cash receipts

journal.

9) What does a check mark, or a v, in parentheses under a column total indicate?

- These are totals that are not to be posted.


26/81

10) What are the two things you need when creating a new vendor account (before any entries are made to

it)?

- The Vendor name and the Account number

11) In what journal would you record a correcting entry for an incorrectly recorded receivable?

- In the General Journal

12) Is it necessary that a business provides daily general ledger account balances?

-No, the balances in the general ledger are typically posted monthly.

13) When normally are the column totals of the purchases journal posted?

- At the end of the month

14) What does the / in the Post Reference column indicate?

- There are two locations to be posted to. The General Ledger and a Subsidiary Ledger can both be postedfrom the same line this way.

15) Explain, what is a Subsidiary Ledger?

- A ledger that summarizes a single general ledger account Accounts payable ledger and Accounts

Receivable ledger are examples. The account that controls the subsidiary ledger is called the controlling

account.


27/81

PostingtoAccountsPayableLedgerLessonPlan(Day01)Name: ToddMcLauchlin Date: TBA

Subject: Accounting20 Grade: 11

CooperativeTeacher:

TBA

Lesson

Length:

50

min

ContentIdentification:TodaywewillbeginaunitonpostingtoGeneralandSubsidiaryLedgers.There

willbeseveralkeytermsthatthestudentsmustbecomefamiliarwith;therefore,wewillbeginby

discussingthosebeforewemoveintothepracticalcontent.Tostarttheunit,wewillcover111from

Century21Accounting'stextbook.ThissectionisonpostingtoanAccountsPayableLedger.Inthe

previoustwochapters,thestudentslearnedhowtojournalizeusingspecialjournals,nowtheywilltake

theprocesstothenextstepandpostfromthosejournals.Thislessonwillexaminepostingfroma

purchasesjournaltoanaccountspayableledger,postingfromacashpaymentsjournaltoanaccounts

payableledgerandpostingcreditanddebitentriesfromageneraljournaltoanaccountspayable

ledger.Finally,wewilllookatcreatingascheduleofaccountspayabletoproveaccountspayable.

Normally,

I

would

begin

a

lesson

by

reviewing

the

daily

emails

I

have

the

students

send,

but

since

this

lessonisthestartofanewunit,Iwillbeginwiththenecessaryvocabulary.{Thedailyemailwillconsist

ofthestudentssendingmeanemailattheconclusionofeachsection,suchas111,andanswertwo

questions.Thefirstquestionis:istheresomethingyouwouldlikefurtherinformationon?Thesecond

questionis:ifyouweregivenatesttoday,wouldyoufeelcomfortableansweringquestionsaboutthe

materialfromthischapter?}Thestudentswillberemindedattheendofthisclasstosendanemail

about111,towhichIwillreadandfollowupon.

Outcomes(Objectives):Module2D

2.19Step3:PostingtoLedgers:Topostfromthe

multijournalsystemtothegeneralledgerand

subsidiaryledgers(accountsreceivableand

accountspayable).(TL)

14.8Torecognizetheorderofpostingofthe

specialjournals.(IL)

Indicators(Assessment):

Thestudentswillbeabletopostfromthe

purchasesjournaltotheaccountspayableledger.

Thestudentswillbeabletopostfromthecash

paymentsjournaltotheaccountspayableledger.

The

students

will

be

able

to

post

from

the

generaljournaltotheaccountspayableledger.

Thestudentswillbeabletocreateascheduleof

accountspayableandproveittothecontrolling

accountofaccountspayable.

Thestudentswillbeabletoexpressthatthere

arestepstotheprocessofpostingtotheaccounts

payableledgerandexplainwhatthosestepsare.

Thestudentswilldemonstratetheirabilityto

postthecompletionoftheWorkTogether

exampleandthecompletionoftheOnYourOwn

andApplication

Problem.

TheOwnYourProblem,inAplia,isaformative

assessment.TheOwnYourOwnproblemisdue

thefollowingdayandIwillbeabletoreview,

instantly,theresultsonline.Theseresultsmay

promptmetogooverthismaterialagain.

TheApplicationproblemisgradedandcounts

towardsasmallportionoftheassignmentsmark


28/81

forthisclass.Apliagradestheproblem

automatically.Iwillalsoreviewthisproblemwhen

Iamcheckingforunderstanding.TheApplication

problemisdueintwoclassesandIwillbeoffering

furtherreviewofthistopicatthestartofnext

classtoaidinitscompletion.

CommonEssentialLearnings:TechnologicalLiteracy

CrossCurricularCompetencies:DevelopingLiteracies

PrerequisiteLearning:Thestudentswillalreadybeaccustomedtotheuseofspecialjournalsandhowto

journalizeentries,inthosespecialjournals.

Equipment/Materials:Thestudentswillneedaccesstocomputers,theinternetandApliatocomplete

thesampleproblems.Iwillneedaccesstoaprojectorandlaptopforthepresentationandacomputer

withApliaaccessfortheproblems.

Set:(15

min.)

1)BeforeIbegin,Iwillaskeveryonetoturnofftheirmonitorsandleavethemoffuntilwereachthe

worktogetherportionofthelesson.Ifthiswerethefirstlessonwithaclass,notjustaunit,Iwould

explainhowthePopsicleswork.Ihaveeveryone'snameonaPopsiclestick,whichareplacedinajar.I

willdrawastickwhenIhaveaquestiontoaskorneedaresponse.Iwillalsousethestickstomake

groups.Thesticksarerandomanditisimpossibletotellwhenyouwillbedrawnorhowoftenyouwill

bedrawn.Thishelpswithgettingtoknowthestudentsnames.Italsospreadsoutthequestionssothat

itisnotthesamepeopleansweringeverytime.Finally,ithelpsensurethateveryoneispayingattention

becauseyouneverknowwhenyouwillbedrawn.Iwillalsoletthemknowthatifyouaredrawnyou

needtoattemptananswer,ifyoudonotknow,try.Itisnotokaynottotry,butitisokaytobewrongas

wearelearningafterall.Sincethisischapter11,Iwouldhavecoveredafewunitswiththesestudents

andthey

will

already

be

used

to

the

Popsicle

sticks.

2)Iwillbeginwithadiscussiononchapter11terms.Whilethiscanbeboring,itiskeytounderstanding

thepracticalcontent,aswewillusethesetermsthroughoutthechapterandbeyond.

3)Allthetermsareinthetextbook;however,IwillprovidethestudentsareferencesheetthatIwant

themtousefortheentiretyofthechapter.

4)Wewillcoversubsidiaryledger,controllingaccounts,accountspayableledger,accountsreceivable

ledger,scheduleofaccountsreceivableandscheduleofaccountspayable.Iwillgooverthesetermsasa

groupandIwilldrawastudenttoattempttoexplaineachterm.Theycanusetheirtextsofcourse,but

theywillnothavebeengiventhereferencesheetyet.Iwillprovidethisafterwehavecoveredtheterms

becauseitismeanttobeareferencesheetandIwantthemtothinkaboutthetermsinsteadofjust

readingthesheetatthispoint.

Development:(30min)

1)Iwillstartbytalkingaboutsettingupanewvendorintheaccountspayableledger.Thisisimportant

becausewhentheyarepostingfromthepurchasesjournal,theymayhavetocreateanewaccountfrom

timetotime.

2)Iwillmovethisstraightintoexaminingthestepstopostingfromapurchasesjournaltoanaccounts

payableledgerandfromacashpaymentsjournaltoanaccountspayableledger.Thestepsaresimilarso

goingthroughthesebacktobackwillhelpsolidifytheprocess.Itisimportanttobecarefulposting


29/81

becauseifapaymentispostedasacreditthentheaccountspayablebalancewillincreaseandcould

resultinanoverpayment.Itisimportanttotakeyourtimeandverifywhatyouareposting.

3)Iwillwalkthestudentsthroughpostingcreditanddebitentriesfromageneralledgertoanaccounts

payableledger.Theprocessissimilarforbothdebitandcredits,butonedecreasesthebalanceandone

increasesit.Coveringthesetogetherwillhelpsolidifythesteps.

4)Finally,weneedtoprovetheAccountsPayableLedger.WewilldothisbycreatingaScheduleof

Accountspayable.Thebalanceofaccountspayableshouldequalthescheduleofaccountspayable,

whichisalistingofalltheaccountsintheaccountspayableledger.

5)Afterwalkingthestudentsthroughthestepstoposttotheaccountspayableledgerwewillcomplete

theWorkTogetherproblemasaclass,Iwillselectnamesatrandomtohelpcompletethisproblem.

Sincethisisthefirsttimewehavepostedtotheaccountspayableledger,Iexpectthatthisproblemwill

takealittlelonger.Iwillrepeatthestepsasneededduringthistimetohelpthestudentsremember.

7)ThestudentswillhavetheremainingtimetoworkontheOnYourOwnproblemfrom111.This

problemwillbeduetomorrow,andwhileIamnotgradingit,Iwilluseittoinformmyinstructionasto

howwellthestudentscomprehendthematerial.

Closure:(5min.)

1)In

the

last

part

of

class,

the

students

will

work

on

the

On

Your

Own

problem

and

Iwill

circulate

aroundtheroom,offeringuptipsandhelpingthestudentsalongasneeded.

2)ThestudentswillalsobecompletingtheApplicationProblemfor111,whichisdueintwodays.Once

theyfinishtheOnYourOwn,theymaybeginthis.

3)Iwillclosebyremindingthestudentsabouttheduedates,andthattheyneedtosendmetheirdaily

emailonhowtheyarefeelingaboutthecontentfrom111.Tomorrowwewillbecoveringpostingto

theAccountsPayableLedger.

ClassroomManagementStrategies:

1)Iwillhavethestudentsturnofftheirmonitorsduringthepresentationportionofthelesson.

2)Iwillusetherandomselectionmethodofcallingonstudents becauseitiscompletelyrandomand

noone

knows

when

or

how

often

they

may

be

picked,

it

forces

everyone

to

listen

at

all

times.

3)Iwillmovethroughouttheroomwhilethestudentsareworkingontheirexercises.Iwilloffer

assistanceanddirectionasneeded.IwillusemypresencetokeepthestudentsontaskandIwillremind

themofwhattheyshouldbedoingiftheygetofftask.

4)Forthosestudentswhoaredonetheallthematerialearly,Iwillpromptthemtomoveontothe

ApplicationProblem.

AdaptiveDimension:

1)Studentswhorequiremoreattentionwillneedtobemonitoredclosely,offeringupencouragement

forthethingsdonewell.

2)Studentsrequiringmoreassistance,orarebehindthegradelevel,canbeprovidedextraworktimeat

lunchorafterschoolwithme.Furthermore,Icancreate'cheatsheets'orgraphicorganizerstomeetthe

individualneeds.

3)Studentsaheadofgradelevelwillbeencouragedtoexaminethechallengeproblemfortheunit.Itis

notpartofthestandardmarkingfortheunit;however,forthosethatcompleteitandwishforittobe

includeditIwillweightitinaccordingly.

ProfessionalDevelopment:Seeattached


30/81

ProfessionalDevelopmentPlanName: ToddMcLauchlin Date: TBA

Topic: PostingtoAccountsPayableLedger Observer: TBA

ProfessionalTarget/Goal:

ClassroomManagement

ThegoalistouseproceduresIhaveestablished

withtheclasstomaintainanenvironment

conducivetolearning.

Thegoalistokeepthestudentsfocusedonthe

lessonandtheexercise.

Thegoalistoensureallstudentsarefocusedon,

andabletocontributetothelesson.

Stepsto

Achieve

Target:

Iwillclearlyexplaintheconceptssurroundingthe

lessonandtheexercise,tolimitconfusionand

studentsthatareofftaskbecausetheydonot

understand.

Iwilluserandomselectiontochoosesomeoneto

answeraquestion.Thiswillhelpkeepthestudents

from"zoningout".

Iwillusemypresencethroughouttheroomto

keepthestudentsfocusedduringtheexercise

portionofthelesson.

If

students

are

off

task,

Iplan

to

address

the

situationimmediately.

Iwillaskthestudentstoputawaytheirdigital

devicesduringthelessonportion,theywillnot

needthemtotakenotes everythingwillbeon

thescreenorhandedtothem.

InstructionsforObserver:

Pleaseobservemylesson,payingparticularattentiontomyclassroommanagement.Iaminterestedto

knowifmy

actions

help

maintain

agood

working

environment

for

the

students.

Are

the

instructions

laid

outsothattheclassdoesnothavetobeofftasksearchingfordirection?Duringthepresentation,are

thecommentsandquestionsbythestudentsansweredinanorderlymanner?DoIhavetoremindthe

classtosayontask?DoIhavetoremindthemnottogettooloud?Doestherandomselectionmethod

helpkeepthestudentsfocused?Arethestudentsfocusedontheexercise?

DataCollection: (SeeAttached)

ProfessionalReflection(DonePostConference)


31/81

1)Howdidyounoticethestudentswereofftaskduringthepresentationportionofthelesson?Howdid

Irespond?

2)Werethestudentsusingtheircomputersduringthepresentation?Yes/No(Recordamark)

3)Ifsowhatwasmyresponse,ifany?

4)DidthestudentsneedfurtherexplanationonwhattodoforeithertheBestBuyexampleorthework

togetherproblem?Yes/No(Recordamarkforeachtimeyounotice)

5)Didtheclassaskquestionsduringtheexercise?Ifso,howdidIrespond?(Recordamarkforeachtime

younotice)

6)HowmanytimesdidIhavetoremindtheclasstoreducethevolumelevel?

7)Whilestudentswerebeingcalledontoanswerquestions,weretheotherstudentsofftask?Ifso,

whatwasmyresponse?(Recordamarkforeachtimeyounotice)

8)AdditionalCommentsorNotes:


32/81

PostingtoAccountsReceivableLedgerLessonPlan(Day02)Name: ToddMcLauchlin Date: TBA


CooperativeTeacher:

TBA

Lesson

Length:

50

min

ContentIdentification:Todaywewillcontinueourunitonpostingtosubsidiaryledgers.Todaywillbea

directcontinuationofthepreviousday.InDay1,wecoveredpostingtotheAccountsPayableLedger

fromthepurchases,cashpaymentsandgeneraljournals.TodaywewilllookatpostingtotheAccounts

ReceivableLedgerfromthesales,cashreceiptsandgeneraljournals.IwillcoveranyissuesthatImay

havenoticedyesterdaywhilethestudentsworkedonmypreliminaryreviewoftheOnYourOwn

Problem.IwillalsodiscussissuesorareasthatrequirefurtherattentionwhichIreceivedinthedaily

emailsfromthestudents.ImayhavetoalterhowIpresentthislessonslightly,dependingonthese

responses.Likeinday1,IwillexplainhowtoposttotheAccountsReceivableLedger.Wewillworkona

problemtogetherandthenthestudentswillcompleteoneontheirown.TheOnYourOwnproblem

from

11

1

is

due

today

and

the

Application

problem

from

11

1

is

due

tomorrow.









Thestudentswillbeabletopostfromthesales

journaltotheaccountsreceivableledger.


receiptsjournaltotheaccountsreceivableledger.


generaljournaltotheaccountsreceivableledger.

Thestudentswillbeabletocreateascheduleof

accountsreceivableandproveittothecontrolling

accountofaccountsreceivable.

The

students

will

be

able

to

express

that

there

arestepstotheprocessofpostingtotheaccounts

receivableledgerandexplainwhatthosesteps

are.


post,throughgroupcompletionoftheWork

Togetherexampleandtheindividualcompletion

oftheOnYourOwnandApplicationProblems.




instantly,the

results

online.

These

results

may







problemisdueintwoclassesandIwillbeoffering


33/81






journalizeentries,inthosespecialjournals.Thestudentswillnowbefamiliarwithpostingtothe

AccountsPayableLedger.




Set:(10min approximatelydependingonthenumberofquestions)


worktogetherportionofthelesson.

2)Iwill

begin

by

addressing

any

patterns

or

issues

that

Inoticed

from

both

the

emails

and

the

11

1On

YourOwnproblem,asthestudentsworkedinclass.IwillnothavecompletelyreviewedtheOnYour

Ownproblem,butIwillhaveseentheresultsasAplia"grades"thisimmediately.

3)Iwillalsoreviewthetermsfromyesterday,drawingrandomnamestogetthestudentstogivemethe

definitionforthechapter11terms.[subsidiaryledger,controllingaccount,accountspayableledger,

accountsreceivableledger,scheduleofaccountsreceivableandscheduleofaccountspayable]

4)IwillthenmovethediscussionfromtalkingaboutpostingtotheAccountsPayableLedgertothe

AccountsReceivableLedger.

Development:(30min)

1)Iwillstartbytalkingaboutsettingupanewcustomerintheaccountsreceivableledger.

2)Iwillmoveintoexaminingthestepstopostingfromasalesjournaltoanaccountsreceivableledger

andfrom

acash

receipts

journal

to

an

accounts

receivable

ledger.

The

steps

are

similar

so

going

through

thesebacktobackwillhelpsolidifytheprocess.Thesestepsarealsosimilartowhatthestudentsused

whenpostingtotheAccountsPayableLedger,sotheyshouldnowbeabletograspthestepsquicker.

3)Iwillwalkthestudentsthroughpostingcreditentriesfromageneraljournaltoanaccounts

receivableledger.

4)Finally,weneedtoprovetheAccountsReceivableLedger.WewilldothisbycreatingaScheduleof

AccountsReceivable.Thebalanceofaccountsreceivableshouldequalthescheduleofaccounts

receivable,whichisalistingofalltheaccountsintheaccountsreceivableledger.

5)Afterwalkingthestudentsthroughthestepstoposttotheaccountsreceivableledger,wewill

completetheWorkTogetherproblemasaclass.Iwillselectnamesatrandomtohelpcompletethis

problem.ThiswilllikelynottakeaslongastheWorkTogetherfrom111,leavingafewextraminutesto

work

on

the

On

Your

Own

in

class.

7)ThestudentswillhavetheremainingtimetoworkontheOnYourOwnproblemform112.This


howwellthestudentscomprehendthematerial.

Closure:(10min. approximatelydependingonthenumberofquestions)

1)Inthelastpartofclass,thestudentswillworkontheOnYourOwnproblemandIwillcirculate

aroundtheroom,offeringuptipsandhelpingthestudentsalongasneeded.


34/81

2)ThestudentswillalsobecompletingtheApplicationProblemfor112,whichisdueintwodays.Once

theyfinishtheOnYourOwn,theymaybeginthis.

3)Iwillclosebyremindingthestudentsabouttheduedates(111ApplicationProblemand112On

YourOwnareduetomorrowand112ApplicationProblemisdueintwodays),andthattheyneedto

sendmetheirdailyemailonhowtheyarefeelingaboutthecontentfrom112.Tomorrowwewillbe

coveringpostingtotheGeneralLedger.




nooneknowswhenorhowoftentheymaybepicked,itforceseveryonetolistenatalltimes.




4)Forthosestudentswhoaredonetheallthematerialearly,Iwillpromptthemtomoveontothe

ApplicationProblem.

AdaptiveDimension:





individualneeds.


notpartofthestandardmarkingforunit;however,forthosethatcompleteitandwishforittobe


ProfessionalDevelopment:Seeattached


35/81


Topic: PostingtoAccountsReceivableLedger Observer: TBA


Directions/Instructions

Thegoalistohaveclearanddetailedinstructions

thatthestudentsunderstand.

TheinstructionsIgivewillbethebasisfora

lessonsuchasthis.IfIdonotgivegood

instructions,thenthestudentswillstrugglewith

theactivity.

StepstoAchieveTarget:

Iwillexplaintheexerciseorallyusingavisual

exampleonthePowerPointofwhatisexpected

duringthePuttingitTogetherexercise.

Iwillhavethemajorpointsforthisexerciseinthe

PowerPointaswell,sothestudentscanreadwhat

theyneedtodo.

Iwillincludeallinformationthatisnecessaryfor

thecompletionofmyexerciseinmyinstructions.

I

will

answer

any

questions

that

the

students

may

havepriortotheexercisetohelpensureclarity.

Iwillalsoensurethestudentsdonotusetheir

computers.Iftheyareworkingonaproject,they

willlikelymisskeyinstructions.


Pleaseobservemylesson,payingparticularattentiontomyinstructions.Iaminterestedtoknowifmy

instructionsare

clear

and

understandable

to

the

class.

Iwould

like

to

know

ifthe

students

seem

to

be

understandingtheinformationIamproviding.Dothestudentshavetoaskquestionsinordertofindout

theinformationtheyneedoraretheyabletounderstandtheexerciseasIampresentingit?Arethe

studentsabletogetintotheexerciseandunderstandwhatisrequiredordotheyneedmore

informationtocompletetheexercise?


ProfessionalReflection(DonePostConference):


36/81

1)WeretheinstructionsIdeliveredcomplete?(Inbothoralandvisual/writtenformats)

2)Didthestudentsaskformoreinformationabouttheexercise?Yes/No

3)Howoftendidthestudentsaskclarifyingquestions?(Duringmypresentationandexplanation)

(Recordamark)

4)Weretheinstructionshandedoutunderstandablebytheclass?Toevaluatethis,pleaselookathow

manytimesthestudentshadtoaskaquestionofmeduringtheworktime.(Recordamark)

5)Were

the

students

looking

for

guidance

throughout

the

exercise?

What

was

my

response

to

the

studentsthatneededfurtherassistance?

6)DidIclearlyoutlinetheexpectationstothestudentsfortheentireworkperiod?Didthestudentsask

forfurtherclarification?

7)Incirculatingthroughtheroom,doyouobservemehavingtoremindstudentsaboutkeyaspectsof

theexercise?

8)AdditionalCommentorNotes:


37/81

PostingtotheGeneralLedgerLessonPlan(Day03)Name: ToddMcLauchlin Date: TBA


CooperativeTeacher:

TBA

Lesson

Length:

50

min

ContentIdentification:InasimilarfashiontoDays1&2ofthisunit,wewillcontinuelookingathowto

posttoledgerstoday,examininghowtoposttotheGeneralLedger.Tothispoint,thelessonshavebeen

veryfullofcontentandtoday,whilestillcontainingimportantmaterial,willnotbeasheavy.Iwillbe

abletospendmoretimereviewingthecontentandworkingontheproblemsinclass.Wewillcoverhow

topostfromthecashpaymentsjournaltothegeneralledger,andhowtopostdebitandcreditentries

fromthegeneraljournaltothegeneralledger.Aswiththepreviousday,Iwillbeginbyreviewingany

issuesthatImayhavenoticedwhilereviewingtheOnYourOwnProblemfor111andtheemailsthe

studentssentabout112.Wewillclosebyspendingalittleextrainclasstimeworkingonthe

ApplicationProblemsthataredue.










paymentsjournaltothegeneralledger.


generaljournaltothegeneralledger.

Thestudentswillbeabletoexpressthatthere

arestepstotheprocessofpostingtothegeneral

ledgerandexplainwhatthosesteps.


post,throughgroupcompletionofthework

togetherexampleandindividualcompletionofthe

OnYour

Own

and

Application

Problems.




instantly,theresultsonline.Theseresultsmay







problemis

due

in

two

classes

and

Iwill

be

offering







38/81

journalizeentries,inthosespecialjournals.Thestudentswillnowbefamiliarwithpostingtothe

AccountsPayableLedgerandAccountsReceivableLedger.




Set:(10min approximatelydependingonthenumberofquestions)


worktogetherportionofthelesson.

2)IwillbeginbyaddressinganypatternsorissuesthatInoticedfromboththeemailsandthe111On

YourOwnproblem.Iwillnothavecompletelyreviewedthe112OnYourOwnproblem&111

ApplicationProblem,butIwillhaveseentheresultsasAplia"grades"thisimmediatelyandIwillbeable

toaddressthisaswell.

3)IwillthenmovethediscussiontotalkingaboutpostingtotheGeneralLedger.

Development:(20min)

1)Iwillstartbytalkingaboutsettingupanewaccountinthegeneralledger.

2)Iwill

move

into

examining

the

steps

to

posting

from

acash

payments

journal

to

the

general

ledger.

LiketheAccountsPayableLedgerandtheAccountsReceivableLedger,postingtotheGeneralLedger

hassimilarandconsistentsteps.

3)Iwillwalkthestudentsthroughpostingdebitandcreditentriesfromageneraljournaltothegeneral

ledger.

5)Afterwalkingthestudentsthroughthestepstoposttotheaccountsreceivableledger,wewill

completetheWorkTogetherproblemasaclass.Iwillselectnamesatrandomtohelpcompletethis

problem.ThiswilllikelynottakeaslongastheWorkTogetherproblemfrom111,leavingafewextra

minutestoworkontheOnYourOwnProbleminclass.

6)ThestudentswillhavetheremainingtimetoworkontheOnYourOwnproblemfrom113.This


howwell

the

students

comprehend

the

material.

Since

the

lesson

is

alittle

shorter

today,

the

students

shouldhavetimetobegintheApplicationProbleminclass,andIwillbeabletocheckinwiththem

directlyontheirprogress.

Closure:(20min. approximatelydependingonthenumberofquestions)

1)Inthelastpartofclass,thestudentswillworkontheOnYourOwn&ApplicationproblemsandIwill

circulatearoundtheroom,offeringuptipsandhelpingthestudentsalongasneeded.

2)Iftherearestudentsneedinganextrachallenge,IwillintroducetheideaoftheChallengeProblem,

whichtheycanbegintolookat,atthispoint.Thechallengeproblemisnotrequired,butismoredifficult

thanthestandardproblemsintheunit.Ifastudentwishestocompletethechallengetheycan,gaining

bothextrapracticeandataskthatismoredemanding.Iwillalsofactorthisproblemintothegradingfor

thegeneralassignmentscategory,possiblyhelpingboostagrade.

3)Iwillclosebyremindingthestudentsabouttheduedates(112ApplicationProblemand113On

YourOwnareduetomorrowand113ApplicationProblemisdueintwodays),andthattheyneedto

sendmetheirdailyemailonhowtheyarefeelingaboutthecontentfrom112.Tomorrowwewillbe

coveringpostingspecialjournalcolumntotals.




39/81


nooneknowswhenorhowoftentheymaybepicked,itforceseveryonetolistenatalltimes.




4)Forthosestudentswhoaredonetheallthematerialearly,Iwillpromptthemtocompletethe

ApplicationProblemorbegintoexamine114.

AdaptiveDimension:





individualneeds.


notpartofthestandardmarkingforunit;however,forthosethatcompleteitandwishforittobe


ProfessionalDevelopment:

See

attached


40/81


Topic: PostingtotheGeneralLedger Observer: TBA


Speakingtothestudents

Thegoalistospeaktoallthestudentsinthe

classroom.

Thegoalistoprovideasmuchassistanceasthe

studentsneed.

Somestudentsmaynotfeelcomfortableasking

forassistance;therefore,thegoalistocheckinon

everyone.

StepstoAchieveTarget:

Iwilltalktoeachstudentwhilehe/sheworkson

hisorherOnYourOwnandApplicationsproblem.

Iwanttocheckinwitheachstudent,tomake

surehe/sheisdoingallright.Thisisbecausesome

studentsmaynotfeelcomfortableasking

questions.

Iwillprovideassistancetothosewhoneedit I

willNOTgivetheanswer,butIwillaskquestions

and

guide

them

towards

the

answer.

Iwillnottellastudentifananswerisrightor

wrong,butinsteadIwillguidethemthroughthe

problem.


Pleaseobservemylesson,payingparticularattentiontohowIspeaktothestudents.Iaminterestedto

knowifIamspeakingtoeverystudentintheroom.IwouldliketoknowifIamspendinglotsoftime

withsomestudents,whileignoringotherswhomayneedme.Whenthestudentsaskquestions,amI

guidingthemtotheanswerbutnotgivingit?DoIcheckinwiththestudentsatleastonce?DoIspeakto

justonepartoftheroom?


ProfessionalReflection(DonePostConference):


41/81

1)DidIspeaktoallthestudentsintheclassroom,duringtheOnYourOwnandApplicationproblem?

2)DidIspendmoretimeinonesectionoftheroom?Yes/No

3)IfIspentmoretimewithcertainstudents,pleaserecordwhotheywere.Werethereotherstudents

inneedofmyassistanceduringthistime?

4)DidImoveabouttheroomwhilethestudentswereworking?Yes/No

5)Inobservingme,didyounoticemeofferingguidancetothestudentswhoneededhelporwhoI

checkedinonmyself?(RecordaMark)

6)Incirculatingthroughtheclass,duringtheexercise,pleasetrytolistentooneormoreofmy

conversationswiththestudents.DidIofferquestionsandguidingexamplestothosestudentswho

neededit?

7)AdditionalCommentorNotes:


42/81

SpecialJournalTotalsPostingLessonPlan(Day04)Name: ToddMcLauchlin Date: TBA


CooperativeTeacher:

TBA

Lesson

Length:

50

min

ContentIdentification:TodaywewilldiscusspostingSpecialJournaltotals.Thestudentsarealready

familiarwiththeuseofpurchasesjournals,cashpaymentsjournalsandcashreceiptsjournals.Theywill

nowexaminehowthetotalsfromthespecialcolumnsarepostedfromthesejournals.Thegoalisto

havethestudentsunderstandwhereandwhyatotalfromajournaltotalisposted.Througha

presentation,groupandindividualworktime,thestudentswillbeabletopostspecialjournaltotalson

theirown.



multijournal

system

to

the

general

ledger

and






Thestudentscandemonstratehowtopostfrom

thespecial

journals

to

the

appropriate

accounts.

Thestudentscanexpresstheorderorthesteps

thatpostingoccursinandwillbeabletocomplete

postingthemselves.

Thestudentscanarticulatethereasonforposting

specialjournalsintheorderwedo.

Thestudentswilldemonstratetheir

comprehensionofthelessoncontentthroughthe

classdiscussion,thecompletionoftheBestBuy

example,thecompletionoftheworktogether

exampleandthecompletionoftheindividual

problem.

Both

the

Best

Buy

problem

and

the

Own

Your

Problem,inAplia,areformativeassessments.The

BestBuyproblemwillhelpmeinformallyassess

wherethestudentsareatwiththeconcept.The

OwnYourOwnproblemisduethefollowingday

andIwillbeabletoreviewinstantly,theresults

online.Theseresultsmaypromptmetogoover

thismaterialagain.




automatically.Iwill

also

review

this

problem

when

Iamcheckingforunderstanding.Itwillbeduein

twoperiodsfromtoday.




43/81

PrerequisiteLearning:Thestudentswillalreadyhaveanunderstandingofspecialjournals,postingand

theuseofsubsidiaryledgers.




Set:(1015min. approximatelydependingonthenumberofquestions)

1)BeforeIbegin,Iwillaskeveryonetoturnofftheirmon

Date post:	03-Jun-2018
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Unit Plan Accounting 20: Posting to General and Subsidiary Ledgers

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