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

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

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

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

CHART OF ACCOUNTS page 92 LESSON 4-1

ACCOUNT NUMBERS page 92 LESSON 4-1

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

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

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

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

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

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

TERM REVIEW page 99 posting LESSON 4-2

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

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

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

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

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

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

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

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

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

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

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

JOURNAL PAGE WITH POSTING COMPLETED LESSON 4-4

MEMORANDUM FOR A CORRECTING ENTRY page 108 LESSON 4-4

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, $140.00. Memorandum No. 15. 1 Date 2 Debit 4 Source Document 3 Credit LESSON 4-4

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

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

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

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

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

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

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