1. March 13, 2014
EQ: How do you create a Chart of Accounts and how do you post entries to a General Ledger?
DO NOW: start working on vocabulary
LEARNING ACTIVITY:
Vocabulary
Preview Sheet
Start 4-1 notes
HOMEWORK:
EXIT TICKET: WOW handout
LESSON 4-1

2. JANUARY 30, 2013
EQ: How do you create a Chart of Accounts and how do you post entries to a General Ledger?
DO NOW: start working on vocabulary
LEARNING ACTIVITY:
“Whacky Wheel” Wednesday
Go over 4-1 OYO
HOMEWORK:
EXIT TICKET: WOW handout
LESSON 4-1

3. Lesson 1-4 Preparing a Chart of Accounts
4/13/2017
LESSON 4-1
Preparing a Chart of Accounts

4. RELATIONSHIP OF A T ACCOUNT TO AN ACCOUNT FORM
page 91
Balance columns
LESSON 4-1

5. CHART OF ACCOUNTS
page 92
LESSON 4-1

6. ACCOUNT NUMBERS
page 92
LESSON 4-1

7. OPENING AN ACCOUNT IN A GENERAL LEDGER
page 94 1 2
1. Write the account title.
2. Write the account number.
LESSON 4-1

8. TERMS REVIEW ledger general ledger account number file maintenance
page 95
ledger
general ledger
account number
file maintenance
opening an account
LESSON 4-1

9. Lesson 4-2 Posting Separate Amounts from a Journal to a General Ledger
4/13/2017
LESSON 4-2
Posting Separate Amounts from a Journal to a General Ledger

10. POSTING AN AMOUNT FROM A GENERAL DEBIT COLUMN
page 96 2 1 3 5 4
1. Write the date.
4. Write the new account balance.
2. Write the journal page number.
5. Return to the journal and write the account number.
3. Write the debit amount.
LESSON 4-2

11. POSTING A SECOND AMOUNT TO AN ACCOUNT
page 97 2 1 3 5 4
1. Write the date.
4. Write the new account balance.
2. Write the journal page number.
5. Return to the journal and write the account number.
3. Write the debit amount.
LESSON 4-2

12. POSTING AN AMOUNT FROM A GENERAL CREDIT COLUMN
page 98 2 1 5 3 4
1. Write the date.
4. Write the new account balance.
2. Write the journal page number.
5. Return to the journal and write the account number.
3. Write the credit amount.
LESSON 4-2

13. TERM REVIEW
page 99
posting
LESSON 4-2

14. Lesson 4-3 Posting Column Totals from a Journal to a General Ledger
4/13/2017
LESSON 4-3
Posting Column Totals from a Journal to a General Ledger

15. CHECK MARKS SHOW THAT AMOUNTS ARE NOT POSTED
page 100
Check mark indicates that amounts ARE NOT posted individually.
Check mark indicates that general amount column totals ARE NOT posted.
LESSON 4-3

16. POSTING THE TOTAL OF THE SALES CREDIT COLUMN
page 101 2 3 1 5 4
1. Write the date.
4. Write the new account balance.
2. Write the journal page number.
5. Return to the journal and write the account number.
3. Write the column total.
LESSON 4-3

17. POSTING THE TOTAL OF THE CASH DEBIT COLUMN
page 102 2 3 1 5 4
1. Write the date.
4. Write the new account balance.
2. Write the journal page number.
5. Return to the journal and write the account number.
3. Write the column total.
LESSON 4-3

18. POSTING THE TOTAL OF THE CASH CREDIT COLUMN
page 103 3 2 1 5 4
1. Write the date.
4. Write the new account balance.
2. Write the journal page number.
5. Return to the journal and write the account number.
3. Write the column total.
LESSON 4-3

19. AGENDA – Thursday, February 9, 2012 4-4 EQ: How do you journalize and post a correcting entry?
Do Now/Warm-Up:
List the five steps to post transactions from a Journal to General Ledgers.
True/False: Separate amounts in general amount columns are not posted individually.
True/False: The first digit of account numbers for accounts in the owner’s equity ledger division is 3.
Go over 4-4 Work Together:
Workbook Page 65, textbook page 109
4-4 On Your Own:
Workbook Page 65, textbook page 110
4-1 Application Problem (Chart of Accounts) – (graded assignment 50 pts)
Workbook Page 67, textbook page 111
Exit Ticket - handout

20. FEBRUARY 5, 2013 EQ: Why is it necessary to post to a general ledger?
DO NOW: ½ sheet
LEARNING ACTIVITY:
Finish 4-2 and 4-3 Work Together
Do 4-2 and 4-3 On Your Own
Finish 4-1 Application Problem
HOMEWORK: x-word puzzle
EXIT TICKET: Post-it (parking lot)
LESSON 4-1

21. FEBRUARY 8, 2013 EQ: Why is it necessary to post to a general ledger?
DO NOW: ½ sheet
LEARNING ACTIVITY:
Go over 4-3 On Your Own - postings
Go over Chapter 4 Preview Sheet
Website to review vocabulary
Accountingxtra.swlearning.com
HOMEWORK: none
EXIT TICKET: Post-it (parking lot)
Next Quiz: Tuesday, February 12
LESSON 4-1

22. FEBRUARY 12, 2013 EQ: Why is it necessary to post to a general ledger?
DO NOW: ½ sheet
LEARNING ACTIVITY:
Chapter 4 quiz
4-2 and 4-3 Application Problem (APLIA) – Week 25
HOMEWORK: none
EXIT TICKET: Post-it (parking lot)
Next Test: Chapter 4 Test, Tuesday, February 19
LESSON 4-1

23. FEBRUARY 15, 2013 EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer
LEARNING ACTIVITY:
4-2 and 4-3 Application Problem (APLIA) – Week 25
Chapter 4 Study Guide – Week 25
Chapter 4 on-line quiz: accountingxtra.swlearning.com
Go over quiz (bananas)
HOMEWORK: study for test
EXIT TICKET: Post-it (parking lot)
Next Test: Chapter 4 Test, Tuesday, February 19
LESSON 4-1

24. Completed Accounting Forms and Making Correcting Entries
LESSON 4-4
Completed Accounting Forms and Making Correcting Entries

25. JOURNAL PAGE WITH POSTING COMPLETED
LESSON 4-4

26. MEMORANDUM FOR A CORRECTING ENTRY
page 108
LESSON 4-4

27. JOURNAL ENTRY TO RECORD A CORRECTING ENTRY
page 108
November 13. Discovered that a payment of cash for advertising in October was journalized and posted in error as a debit to Miscellaneous Expense instead of Advertising Expense, $ Memorandum No. 15. 1
Date 2
Debit 4
Source Document 3
Credit
LESSON 4-4

28. Lesson 4-4
4/13/2017
TERM REVIEW
page 109
correcting entry
LESSON 4-4

29. FEBRUARY 19, 2013 EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer and review for test
LEARNING ACTIVITY:
Chapter 4 Test (APLIA)
Read over Chapter 5
HOMEWORK: none
EXIT TICKET: Post-it (parking lot)
LESSON 4-1

30. April 15, 2014 EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer and review for test
LEARNING ACTIVITY:
Go over Study Guide
Posting quiz
Chapter 4 On-line quiz
Accountingxtra.swlearning.com
HOMEWORK: none
EXIT TICKET: Post-it (parking lot)
LESSON 4-1

31. May 5, 2014 EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer and review for test
LEARNING ACTIVITY:
Review posting
Posting quiz
Chapter 4 On-line quiz
Accountingxtra.swlearning.com
HOMEWORK: study – Chapter 4 Test Wednesday
EXIT TICKET: Post-it (parking lot)
LESSON 4-1

32. April 11, 2014 EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer
LEARNING ACTIVITY:
APLIA – 4-1 Application Problem – (Week 32)
APLIA – 4-2 Application Problem – (Week 32)
APLIA – 4-3 Application Problem – (Week 32)
HOMEWORK: none
EXIT TICKET: Post-it (parking lot)
LESSON 4-1

33. May 7, 2014 EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer
LEARNING ACTIVITY:
Chapter 4 Test
HOMEWORK: none
EXIT TICKET:
LESSON 4-1

34. May 9, 2014 EQ: Why is it necessary to post to a general ledger?
DO NOW: find your assigned computer
LEARNING ACTIVITY:
Chapter 4 Test – Week 36
Make-up work
HOMEWORK: none
EXIT TICKET:
LESSON 4-1