Lesson Plans

Lesson Plans

Business Math

Day 1 TLW understand how to calculate gross pay for hourly-rate and salaried employees. In class, TLW work through 1.1 in text book and be assigned corresponding workbook activity as homework.

Day 2 TLW understand how to calculate simple average, how to calculate averages from grouped data, and find the unknown item in a set of data. In class, TLW work through 1.2 in text book and be assigned corresponding workbook activity as homework.

Day 3 TLW know how to compute regular and overtime pay rates. In class, TLW work through 1.3 in text book and be assigned corresponding workbook activity as homework.

Day 4 TLW be able to calculate straight commission earnings, earnings based on quota, commission earnings and find the rate of commission. In class, TLW work through 1.4 in text book and be assigned corresponding workbook activity as homework.

Day 5 TLW know how to calculate gross pay for piece-rate and per diem employees; TLW calculate gross pay for tip employees. In class, TLW work through 1.5 in text book and be assigned corresponding workbook activity as homework.

Day 6 TLW complete the chapter 1 review in class in preparation for the test.

Day 7 TLW complete Chapter 1 test. As times permits TLW begin to complete the technology workshop in chapter 1.

Day 8 TLW complete the technology workshop. TLW find federal withholding tax deductions calculate social security and medical tax deductions and calculate total deductions and net pay. In class, TLW work through 2.1 in text book and be assigned corresponding workbook activity as homework.

Day 9 TLW understand how to find total job, net job benefits and compare the net job benefits of jobs. In class, TLW work through 2.2 in text book and be assigned corresponding workbook activity as homework.

Day 10 TLW calculate adjusted gross income and taxable income, calculate the income tax due and also the income tax refund for single dependents. In class, TLW work through 2.3 in text book and be assigned corresponding workbook activity as homework.

Day 11 TLW calculate state and city income taxes using a flat tax rate and also a graduated tax rate table. In class, TLW work through 2.4 in text book and be assigned corresponding workbook activity as homework.

Day 12 TLW understand how to keep a cash receipts record and also a columnar cash payments record. In class, TLW work through 2.5 in text book and be assigned corresponding workbook activity as homework.

Day 13 TLW calculate the percent of income spent on expenses and prepare a budget. In class, TLW work through 2.6 in text book and be assigned corresponding workbook activity as homework. Day 14 TLW complete the chapter 2 review and begin the technology workshop in this chapter.

Day 15 TLW complete the chapter 2 test and finish the technology workshop for chapter 2.

Day 16 TLW prepare a deposit slip and record entries in a check register. In class, TLW work through 3.1 in text book and be assigned corresponding workbook activity as homework.

Day 17 record electronic banking transactions and find account balance when banking electronically. In class, TLW work through 3.2 in text book and be assigned corresponding workbook activity as homework.

Day 18 TLW calculate account balance needed to make online payments. In class, TLW work through 3.3 in text book and be assigned corresponding workbook activity as homework.

Day 19 TLW reconcile a bank statement and also reconcile and correct a check register. In class, TLW work through 3.4 in text book and be assigned corresponding workbook activity as homework.

Day 20 TLW reconcile a checking account with outstanding transactions and other errors. In class, TLW work through 3.5 in text book and be assigned corresponding workbook activity as homework.

Day 21 TLW calculate simple and compound interest on savings deposits, and also calculate interest using a compound interest table. In class, TLW work through 3.6 in text book and be assigned corresponding workbook activity as homework.

Day 22 TLW calculate interest earned on special savings accounts, calculate the penalty for early withdrawals from CD accounts, compare the interest earned on savings account and calculate the effective rate of interest. In class, TLW work through 3.7 in text book and be assigned corresponding workbook activity as homework.

Day 23 TLW complete the chapter 3 review. TLW begin the technology workshop portion of chapter 3.

Day 24 TLW complete the chapter 3 exam and finish technology workshop portion of chapter 3.

Day 25 TLW calculate interest on interest-bearing promissory notes, calculate interest using the exact interest method and the ordinary interest method and also calculate the rate of interest. In class, TLW work through 4.1 in text book and be assigned corresponding workbook activity as homework.

Day 26 TLW calculate the interest and proceeds for discounted promissory notes and calculate the true rate of interest on a discounted promissory note. In class, TLW work through 4.2 in text book and be assigned corresponding workbook activity as homework.

Day 27 TLW calculate interest using simple interest tables, find the due date of a note and find the number of days between dates. In class, TLW work through 4.3 in text book and be assigned corresponding workbook activity as homework.

Day 28 TLW calculate the installment price and finance change on an installment plan purchase. TLW calculate the number and amount of monthly payments and also calculate the interest, principal payment, and new balance on an installment loan. In class, TLW work through 4.4 in text book and be assigned corresponding workbook activity as homework.

Day 29 TLW calculate finance charges on Rule of 78 loans and also calculate early loan repayment amounts on Rule of 78 loans. In class, TLW work through 4.5 in text book and be assigned corresponding workbook activity as homework.

Day 30 TLW calculate the APR on a loan. In class, TLW work through 4.6 in text book and be assigned corresponding workbook activity as homework.

Day 31 TLW identify important information found on credit card statements, verify transactions on credit card statements and calculate the cost of using a credit card. In class, TLW work through 4.7 in text book and be assigned corresponding workbook activity as homework.

Day 32 TLW calculate finance charges using previous balance method, adjusted balance method, average daily balance method and calculate the fiancé charge on cash advances. In class, TLW work through 4.8 in text book and be assigned corresponding workbook activity as homework.

Day 33 TLW complete the chapter 4 review and begin the technology workshop for chapter 4.

Day 34 TLW complete chapter 4 test and complete the technology workshop.

Day 35 TLW calculate sales tax on purchases and calculate sales taxes when some items are not taxed. In class, TLW work through 5.1 in text book and be assigned corresponding workbook activity as homework.

Day 36 TLW calculate extensions and sales slip totals. In class, TLW work through 5.2 in text book and be assigned corresponding workbook activity as homework.

Day 37 TLW calculate and compare unit prices. TLW calculate unit prices from group prices. In class, TLW work through 5.3 in text book and be assigned corresponding workbook activity as homework.

Day 38 TLW compare prices at sales, at different stores, and indifferent amounts. TLW compare the cost of rental options and cost of renting vs. buying. In class, TLW work through 5.4 in text book and be assigned corresponding workbook activity as homework.

Day 39 TLW calculate and compare the cost of connecting to the Internet and compare speeds of online connections. In class, TLW work through 5.5 in text book and be assigned corresponding workbook activity as homework.

Day 40 TLW complete the chapter 5 review and begin technology workshop with chapter 5.

Day 41 TLW complete chapter 5 test and complete technology workshop.

Day 42 TLW calculate the down payment, closing costs, and mortgage loan amount. TLW understand how to calculate the total interest cost of a mortgage loan and the savings from refinancing mortgages. In class, TLW work through 6.1 in text book and be assigned corresponding workbook activity as homework.

Day 43 TLW calculate the costs of home ownership, renting a home or apartment and compare the costs of renting vs owning. In class, TLW work through 6.2 in text book and be assigned corresponding workbook activity as homework.

Day44 TLW calculate the decimal tax rate. TLW calculate property taxes for tax rates per $100 or $1000 and also in mills or cents per $1. In class, TLW work through 6.3 in text book and be assigned corresponding workbook activity as homework.

Day 45 TLW calculate property insurance premiums for homeowners and renters. TLW calculate how much can be collected on insurance claims. In class, TLW work through 6.4 in text book and be assigned corresponding workbook activity as homework.

Day 46 TLW calculate the MSRP for a new car, including optional equipment. TLW calculate the delivered price and the balance due for new car. TLW calculate the delivered price and the balance due for the used car. In class, TLW work through 6.5 in text book and be assigned corresponding workbook activity as homework.

Day 47 TLW calculate average annual depreciation on a car and calculate the rate of depreciation. In class, TLW work through 6.6 in text book and be assigned corresponding workbook activity as homework.

Day 48 TLW calculate car insurance premiums. In class, TLW work through 6.7 in text book and be assigned corresponding workbook activity as homework.

Day 49 TLW calculate the total amount paid and the finance charge for installment loan car purchases. TLW calculate the cost of leasing cars and compare the costs of leasing and buying cars. TLW calculate the cost of operating cars. In class, TLW work through 6.8 in text book and be assigned corresponding workbook activity as homework.

Day 50 TLW complete Chapter 6 review and begin technology workshop with Chapter 6.

Day 51 TLW complete Chapter 6 test and complete the technology workshop.

Day 52 TLW calculate life insurance premiums and the net cost of life insurance. TLW calculate the cash and loan values of a life insurance policy. In class, TLW work through 7.1 in text book and be assigned corresponding workbook activity as homework.

Day 53 TLW calculate health insurance premiums and health insurance benefits and coinsurance. In class, TLW work through 7.2 in text book and be assigned corresponding workbook activity as homework.

Day 54 TLW calculate disability insurance benefits. In class, TLW work through 7.3 in text book and be assigned corresponding workbook activity as homework.

Day 55 TLW calculate the market price of bonds and the total investment in bonds. In class, TLW work through 7.4 in text book and be assigned corresponding workbook activity as homework.

Day 56 TLW calculate bond income, bond yield and the total cost of bonds. In class, TLW work through 7.5 in text book and be assigned corresponding workbook activity as homework.

Day 57 TLW calculate the cost of stock purchases, annual stock dividends, and the proceeds from the sale of stock. In class, TLW work through 7.6 in text book and be assigned corresponding workbook activity as homework.

Day 58 TLW calculate the total investment in a mutual fund, the amount and rate of commission, and calculate the profit or loss from mutual fund investments. In class, TLW work through 7.7 in text book and be assigned corresponding workbook activity as homework.

Day 59 TLW will calculate net income from real estate investments. TLW calculate the rate of return on real estate investments. TLW calculate the monthly rent to be charged. In class, TLW work through 7.8 in text book and be assigned corresponding workbook activity as homework.

Day 60 TLW calculate your retirement income, your pension income, the required minimum payout from a pension fund and calculate the penalty for early withdrawal from an individual retirement account. In class, TLW work through 7.9 in text book and be assigned corresponding workbook activity as homework.

Day 61 TLW complete Chapter 7 review and begin technology workshop with Chapter 7.

Day 62 TLW complete Chapter 7 test and complete the technology workshop.

Day 63 TLW find the mean, median, mode, and range for a set of data. TLW construct a frequency distribution table and calculate the mean, median, mode, and range. In class, TLW work through 8.1 in text book and be assigned corresponding workbook activity as homework.

Day 64 TLW compare the probability of simple events. TLW compute experimental probability. TLW compute probability based on experience. In class, TLW work through 8.2 in text book and be assigned corresponding workbook activity as homework.

Day 65 TLW interpret and make vertical bar graphs. TLW interpret and make horizontal bar graphs. TLW interpret and make line graphs. In class, TLW work through 8.3 in text book and be assigned corresponding workbook activity as homework.

Day 66 TLW make circle graphs. TLW interpret and make rectangle graphs. In class, TLW work through 8.4 in text book and be assigned corresponding workbook activity as homework.

Day 67 TLW interpret consumer price index data. TLW calculate rates of inflation, the purchasing power of the dollar and analyze unemployment data. In class, TLW work through 8.5 in text book and be assigned corresponding workbook activity as homework.

Day 68 TLW complete Chapter 8 review and begin technology workshop with Chapter 8.

Day 69 TLW complete Chapter 8 test and complete the technology workshop.

Day 70 TLW calculate the costs of buying computer hardware, the costs of leasing computer hardware and calculate the costs and capacities of data storage. In class, TLW work through 9.1 in text book and be assigned corresponding workbook activity as homework.

Day 71 TLW calculate the cost of developing and buying software. In class, TLW work through 9.2 in text book and be assigned corresponding workbook activity as homework.

Accounting I

Accounting I will be following a fairly routine format to complete as much of the book as possible. Bookkeeping for a proprietorship and a partnership will be covered in depth. Normal procedures are to discuss a section highlighting new concepts and applications. In class we complete the "Work Together" problem and then I assign the application problems that correspond with the daily work. The Mastery problem is assigned along with discussion of critical thinking at the end of the chapter. A test occurs at the end of every chapter. I expose the students to automated accounting on the computer throughout the year.

Lesson 1-1 TLW define accounting terms related to starting a service business organized as a proprietorship. TLW classify accounts as assets, liabilities, or owner≠s equity and demonstrate their relationship in the accounting equation. TLW complete App 1-1 and 1-2

Lesson 1-2 TLW identify activities that change the accounting equation such as paying cash and transactions on account. TLW complete App 1-3 and 1-4.

Lesson 1-3 TLW report financial information on a balance sheet from information in an accounting equation. TLW complete App 1-5 and the Mastery problem.

TLW complete the test over Chapter 1.

Lesson 2-1 TLW analyze changes in an accounting equation that affect owner≠s equity for a service business organized as a proprietorship. TLW complete App 2-1 and 2-2.

Lesson 2-2 TLW report a changed accounting equation on a balance sheet. TLW complete 2-3 and Mastery Problem.

TLW complete the test over Chapter 2.

Lesson 3-1 TLW use T accounts to show increase and decreases in accounts along with account balances. TLW complete App 3-1.

Lesson 3-2 TLW Analyze how transactions affect accounts like receiving cash from owner as an investment or paying for supplies or insurance along with buying supplies on account or paying cash on account. TLW complete App 3-2 and 3-3.

Lesson 3-3 TLW analyze how transactions affect owner≠s equity accounts. TLW complete app 3-4 and mastery.

TLW complete Chapter 3 test.

Lesson 4-1 TLW be introduced to journals, source documents, and recording entries in a journal. TLW complete app 4-1.

Lesson 4-2 TLW journalize buying insurance, buying on account and paying on account. TLW complete app 4-2.

Lesson 4-3 TLW journalize transactions that affect owners equity and receiving cash on account. TLW complete app 4-3. Lesson 4-4 TLW understand how to start a new journal page. TLW complete app 4-4 and 4-5. TLW complete mastery for homework.

TLW complete chapter 4 test.

Lesson 5-1 TLW prepare a chart of accounts for a service business organized as a proprietorship. TLW explain the three-digit account number and discuss various divisions of the chart of accounts. TLW create a chart of accounts on the computer. Do Work Together and On Your Own, then assigned App 5-1.

TLW review worked bank and make sure new entries have been made. Lesson 5-2 and 5-3 TLW post amounts from a general journal to a general ledger. TLW understand the five steps used for posting, calculate a new account balance and the purpose of the Post. Ref. columns. TLW prove cash and journalize correcting entries. Complete Work Together, and On Your Own and assign App. 5-2 and App. 5-3.

TLW complete Mastery Problem and Cases for Critical Thinking.

TLW complete lesson 5-3. TLW prove cash and journalize correcting entries. Complete Working Together. Assign Application 5-3. Update word bank with new vocabulary words.

TLW complete Mastery Problem and Cases for Critical Thinking. Homework is to complete Study guide and prepare for test.

TLW take Chapter 5 test.

TLW define accounting terms related to using a checking account. Identify accounting concepts and practices related to using a checking account. Prepare business papers related to using a checking account. Do Working Together and assigned app. 6-1.

No School.

TLW begin automated accounting on page 93. Introduce general journal transactions and how they are worked through the computers automated accounting. Student will complete F04-1, F04-2, F05-1 and F05-2.

Lesson 6-1 page 118. TLW define accounting terms related to using a checking account. Identify accounting concepts and practices related to using a checking account. Prepare business papers related to using a checking account. Students will pair off and each pair will read a page and then share important information from the page they read. Use of the overhead by teach to demonstrate the different endorsements and other transactions that occur in this chapter. Do Working Together page 124 as a class and then On Your Own to check for comprehension. Assign App. 6-1 page 140.

Lesson 6-2 TLW prepare business papers related to using a checking account and reconcile a bank statement. Discuss differences that can occur between bank statements and business's records and why. Do work together page 129. Individually complete App. 6-2 Complete Automated Accounting F06-1 page 143.

Lesson 6-3 TLW continue to prepare business papers related to using a checking account. Journalize dishonored checks and electronic banking transactions. Discuss difference between debit and credit card. TLW establish and replenish a petty cash fund and be introduced to its uses in a business. Complete Work Together. Do on your own for 6-3 and 6-3 and assign App. 6-3 and 6-4.

TLW review chapter 6 and complete Mastery Problem 6-5 on page 141. TLW demonstrate their understanding of the computerized accounting by completing Automated mastery problem 6-5 on page 144.

TLW complete Chapter 6 test.

Reinforcement Activity page 145. TLW strengthen the accounting concepts and procedures learned thus far by reviewing and completing transactions, journalizing, and creating statements for the reinforcement activity.

Lesson 7-1 TLW prepare a heading and a trial balance on a work sheet. Understand the importance of all six steps in preparing a trial balance. Do Work Together in class along with On Your Own. Assign App. 7-1.

Lesson 7-2 TLW plan adjustments for supplies and prepare insurance. Understand how adjustments affect account balances. Complete Work Together. Do on Your Own for 7-2 and assign App. 7-2 and 6-4.

TLW complete a work sheet for a service business. Review adjusting entries and point out the use of balance sheets. Do Work Together and On Your Own in class, assign App. Problem 7-3. Do Critical Thinking on the computer from page 172.

Lesson 7-4 TLW identify selected procedures for dining out and correcting errors in accounting records. Use the four methods of finding errors and understand that by knowing these methods it will ease frustration in the future. Do Work Together in class assign Application 7-4 and Mastery Problem 7-4.

TLW will strengthen the accounting concepts and procedures learned thus far by completing the cases for critical thinking on page 172. Give class time to complete Internet Activity and review for test.

TLW take test over Chapter 7.

Lesson 7-2 TLW prepare an income statement for a service business and analyze an income statement using component percentages. Do Work Together and assign App. 8-1.

TLW prepare a balance sheet using assets and liabilities sections. Complete Work Together, assign App. 8-2 and Mastery 8-3.

TLW complete the automated problem 8-3 and 8-4 and complete study guide to prepare for test on Thursday.

TLW will strengthen the accounting concepts and procedures learned thus far by completing the Case for Critical Thinking on page 189. Give class time to complete Internet Activity and review for test.

TLW complete Chapter 8 test.

Lesson 9-1 TLW be introduced to adjusting and closing entries for a service business and prepare a post-closing trial balance. Do Work Together, assign App. 9-1.

TLW record closing entries for a service business. Understand why closing entries are necessary and why. Discuss the difference between permanent accounts and temporary accounts. Complete Work Together. Assign App. 9-2 and Mastery 9-2.

TLW complete lesson 9-3. TLW prepare a post-closing trial balance. Understand the importance of equality of debits and credits before beginning a new accounting period. Do Work Together, assign 9-3 and Mastery 9-4.

TLW go over Mastery 9-4 in class to help prepare for test tomorrow. Complete Study Guide together for further review.

TLW complete Chapter 9 test.

Lesson 9-1 TLW begin reinforcement Activity Part B to check for understanding of concepts learned thus far.

Lesson 10-1 TLW journalize purchases of merchandise using a purchases journal. Describe what kinds of transactions are recorded in special journals. Understand that businesses add markup to cost of merchandise to establish selling price. Complete Work Together and assign App. 10-1.

Lesson 10-2 TLW journalize cash payments using a cash payments journal. Understand the difference between a general amount column and a special amount column. Complete Work Together and assign App. 10-2 Complete Applied Communication on page 249.

Lesson 10-3 TLW review cash withdrawals for a proprietorship. Continue to journalize cash payments using a cash payments journal. Demonstrate how journal page totals are carried forward. Complete Working Together, assign App. 10-2.

No School

TLW journalize other transactions using a general journal. Review checking the quality of debits and credits. Complete Work together and then assign App. 4 and begin Mastery 10-5. TLW discuss the Cycle test that will be given tomorrow.

TLW complete Cycle one test.

Lesson 11-1 TLW journalize sales on account using a sales journal. Understand it is used for only sales on account, review how purchases journal was used only for purchases on account. Do Work Together and assign App. 11-1.

TLW complete chapter 10 test.

TLW journalize sales on account using a sales journal. TLW journalize cash receipts using a cash receipts journal. Do Work Together and assign 11-1 and 11-2.

TLW complete Mastery problem showing understanding of concepts taught in chapter 11. Co Internet Activity page 269.

TLW complete Challenge problem in preparation for test tomorrow.

TLW complete Chapter 11 test.

TLW post from a purchase journal to an accounts payable ledger. Post from a cash payments journal and a general journal to an accounts payable ledger. Complete Work Together 12-1 and 12-2. Assign App. 12-1 and 12-2. Work on Internet paper if needed.

TLW post from a sales journal to an accounts receivable ledger. Do Work Together 12-3 and assign App. 12-3 and Critical Thinking Case 2 on page 269.

TLW post from a cash receipts journal to an accounts receivable ledger. Do Work Together and assign app. 12-4.

No School.

No School.

TLW post from a cash payments journal and a general journal to a general ledger.

TLW post journal totals to a general ledger. Complete Work Together 12-5 and 12-6. Assign App. 12-5 and 12-6.

TLW complete Challenge Problem 12-8. Assign Study Guide.

TLW review fro test by correcting Study Guide. Complete Internet Activity. Input vocabulary words if they have not done so.

TLW complete Chapter 12 test.

TLW complete a payroll time card and explain how regular and overtime earnings are calculated. Lesson 13-1, complete Work Together, assign App. 13-1.

TLW calculate payroll taxes. Demonstrate the use of tax tables for income tax withholdings. Understand SS tax and Medicare tax are % of earnings. Do Work Together. Assign App. 13-2.

TLW complete payroll register and employee earnings record. Understand how to prove the payroll register. Do Work Together and assign 13-3 and 13-4.

TLW prepare payroll checks and understand steps in check writing and filing in check stub for payroll. Do Work Together and assign 13-5 and Mastery Problem.

TLW complete math assignment to put payroll and deductions all together as a review for test. TLW go over study guide as further review for test tomorrow.

TLW complete Chapter 13 test.

TLW analyze payroll transactions and record a payroll in cash payments journal. Understand that net pay will equal credit amount for Cash. Complete On Your Own and assign 14-1. Continue on with 14-2. TLW record employer payroll taxes and understand unemployment taxable earnings.

TLW prepare selected payroll reports. Examine W-2 and W-3 and tax statements for employer/employee. Complete Work Together and assign App. 14-3.

TLW pay and record withholding and payroll taxes. Examine form 8109 discuss electronic deposits again. Complete Work Together and assign App. 14-4. Discuss Explore Accounting page 360.

TLW complete Mastery Problem and review for test. Go over Study Guide in class for further review of concepts covered in chapter.

(late start) TLW complete Chapter 14 test.

(shorten class) TLW receive test back and review otherwise, discuss Christmas traditions. Teacher will share some traditions from other countries.

(short classes) TLW complete Mastery Problem together in class as a review to catch up over long break. Assign Recycle Problem.

TLW correct recycle problem and work independently on Study Guide to review for test tomorrow.

TLW complete Chapter 14 test.

TLW begin Reinforcement Activity page 368 to review accounting cycle thus far. Assign to have the rest done.

TLW continue with Reinforcement Activity by pairing off and correcting each others and discussing problems/mistakes.

TLW begin a work sheet for a merchandising business with trial balance and adjustments. Do Work Together, assign App. 15-1.

TLW plan adjustments on a worksheet for a merchandising business with prepaid insurance and supplies. Do Work Together and assign App. 15-2.

TLW complete a worksheet for a merchandising business a 10 column worksheet will be viewed and discussed. Do Work Together and assign App. 15-3..

TLW begin a worksheet for a merchandising business. Plan adjustments on a worksheet and analyze merchandise inventory adjustment. Do Work Together 15-1. Assign App. 15-1.

TLW analyze and record worksheet adjustments including adjustments to supplies and prepaid insurance. Do Work Together 15-2 and assign App. 15-2.

TLW complete a worksheet in a 10 column form with adjustments entered. Do Work Together 15-3 and assign App. 15-3. Discuss explore accounting on page 393. Also Internet Activity if time permits.

TLW complete Mastery Problem. If time, go back and do Automated Accounting page 366-367. Review for test tomorrow.

TLW complete Chapter 15 test.

TLW prepare an income statement for a merchandising business organized as a partnership. Understand how the cost of merchandise sold is calculated and how to verify the net income on an income statement. Do Work Together using overhead transparencies and page 404. Assign App. 16-1 on page 422.

TLW analyze an income statement using component percentages for a merchandising business organized as a partnership. Analyze an income statement showing a net loss and understand actions to correct unacceptable component percentages. Do Work Together page 409 and assign problem 16-2 on page 422.

TLW prepare a distribution of net income statement and an owners equity statement for a merchandising business organized as a partnership. Understand unequal distribution of earnings and what information is on an owner's equity statement. Do Work Together page 415. Assign App. 16-3 and 16-4.

TLW prepare a balance sheet for a merchandising business organized as a partnership. Understand the supporting schedules for a balance sheet. Do Work Together and assign 16-5. Assign Mastery Problem.

TLW correct Mastery Problem for review. Go over study guide as a review for test on Monday. Discuss Cases for Critical Thinking or Internet if it is working.

TLW review recording adjusting entries and learn how to record them for a merchandise business. Do Work Together and assign App. 17-1.

TLW record closing entries for income statement accounts with a credit and debit balance. Do Work Together and assign App. 17-2.

TLW record closing entries for net income or loss and partners drawing accounts. Do Wok Together 17-3 and assign App. 17-3.

TLW do automated accounting problem page 426-427 from Chapter 16.

No School.

TLW complete Chapter 17 test.

TLW record purchases on account and post using a purchases journal. Post form a purchases journal. TLW record purchases transactions using a cash payments journal. Work Together 18-1 and assign App. 18-1 and 18-2.

TLW record petty cash and post using a cash payments journal. Post totals of the special amount columns of a cash payments journal to a general ledger. Work Together 18-3. Assign App. 18-3 and 18-4.

TLW record purchases returns and allowances and post using a general journal. Discuss legal issues in accounting and technology for business Work Together 18-4. Assign App. 18-5.

TLW complete App. 18-6 along with automated. If time begin Mastery 18-7.

TLW complete Mastery 18-7 if time start to automate. Review for test tomorrow.

TLW complete Chapter 18 test.

TLW record sales on account and post using a sales journal. TLW record cash receipts journal. Work Together 19-1 and 19-2. Assign App. 19-1 and 19-2.

TLW record transactions and post using a general journal. Discuss credit memo and sales returns and allowances and correcting entries affecting customer. Work Together then assign App. 19-3.

TLW record transactions for international sales. Discuss journalizing time drafts. Work Together 19-4 and assign App. 19-4.

TLW record transactions and post using general journal. Journalize sales returns and correcting entries. Do Work Together 19-3 Assign App. 19-3.

TLW record transactions for international sales and journalize time drafts. Do work Together 19-4 and assign App. 19-4 and 19-5.

TLW begin Mastery Problem 19-6.

TLW complete Mastery Problem 19-6 and review for test tomorrow.

TLW complete Chapter 19 test.

TLW complete Internet Activity on page 519 and discuss. Assign Applied Communication to compose a return letter.

TLW begin Reinforcement Activity page 522.

TLW continue to work on Reinforcement Activity.

TLW continue to work on Reinforcement Activity.

TLW finish Reinforcement Activity. If done prior start in on Chapter 20.

TLW calculate, journalize and post estimated uncollectible account expenses. Do Work Together and assign 20-1.

TLW journalize and post entries related to writing off and collecting uncollectible accounts receivable. Do Work Together and assign 21-2.

(1:30 out) TLW begin Application Problem 20-3.

TLW complete Mastery Problem 20-4.

TLW complete Cases for Critical Thinking and do Study Guide for a grade and to review for test tomorrow.

TLW complete Chapter 20 test.

TLW record the buying of a plant asset and the paying of property tax. Do Work Together and assign 21-1.

TLW calculate depreciation expense and book value using the straight-line method of depreciation. Work Together and assign 21-2.

TLW record the buying of a plant asset and the paying of property tax. TLW understand the difference between real and personal property tax and that states differ. TLW complete the Math Work Sheet that corresponds with Chapter 21 and the App. 21-1.

(10:30 start) TLW calculate depreciation expense and book value using the straight line method of depreciation. TLW understand the three factors used to calculate depreciation. Short section, give students option of reading together or silent reading. Go around the room and have each student explain a section. One will explain Original Cost...Estimated Salvage Value...Estimated Useful Life...straight-line method of depreciation...calculating depreciation expense for part of the year...calculating accumulated depreciation and book value. Use overhead transparences to complete Work Together. Assign 21-2.

TLW prepare plant asset records and journalize annual depreciation expense. TLW understand how to prepare a plant asset record and journalize and post the expense and adjusting entry for depreciation expense. Do Work Together and assign 21-3 and 21-4.

TLW record entries related to disposing of plant assets. TLW understand the book value of assets and the calculation of it. TLW discuss sale of assets for more or less than book value. Do Work Together and assign App. 21-5.

TLW calculate depreciation expense using the double declining-balance method of depreciation. use transparencies to do step-by-step process. TLW compare the two methods of depreciation thus far. Complete Work Together and assign App. 21-6 continue with Math Sheet that goes with each section.

TLW review Chapter 21 by completing Mastery 21-7.

TLW complete recycle problem 21 for further review. Test tomorrow.

TLW complete Chapter 21 test.

TLW complete chapter 21 test in 2nd period and complete recycle problem in 3rd period.

TLW do Excel spreadsheets with straight line and double declining depreciation in 2nd period and complete test in 3rd period.

TLW prepare a stock record and discuss periodic inventory ad perpetual inventory. Do Work Together and assign App. 22-1.

TLW attempt to do the Automated Accounting feature on pages 592-593 to Automate Problem 22-1. Also do Internet Activity from page 591. Type out questions and answers on computer.

TLW determine the cost of merchandise inventory using the fifo, lifo, and weighted average inventory costing methods. Read 22-2 indecently. Put overhead up for them to review how to complete Work Together. Assign 22-2 Application.

TLW review Chapter 22-2 and complete 22-3. TLW estimate the cost of merchandise inventory using the gross profit method of estimating inventory. Do Work Together and assign App. 22-3.

TLW complete Mastery Problem and Study Guide to prepare for test tomorrow.

TLW complete Chapter 22 test.

TLW calculate interest and maturity dates for notes. Do Work Together and assign 23-1.

TLW research a credit card vs. debit card use. Report on the different fees and risks. Are there minimum balances? Report on the amount of money that is involved in charges through these cards. Information can be shared on identity theft or misuse of cards.

TLW analyze and record transactions for notes payable. Paying principal and interest on a note payable. Do Work Together 23-2 and assign App. 23-2.

TLW analyze and record transactions for notes receivable and discuss recording a dishonored note receivable. Do Work Together 23-3. Assign App. 23-3 and 23-4.

TLW complete Mastery Problem and review Study Guide for test tomorrow.

TLW complete Chapter 23 test.

TLW record adjusting closing and reversing entries for accrued interest revenue. Post and adjust entries and complete reversing entries for accrued interest income. Do Work Together and assign App. 24-1.

TLW record adjusting, closing and reversing entries for accrued expenses. Discuss the effect of not using reversing entries. Do Work Together and assign 24-2 and 24-3.

TLW complete Mastery Problem and discuss Study Guide for review for test tomorrow.

TLW complete Chapter 24 test.

TLW do Cases for Critical Thinking on page 633 and page 613.

TLW complete Mastery Problem from Chapter 24 and complete Recycle Problem to prepare for test tomorrow.

TLW complete Chapter 24 test.

TLW journalize the declaration and payment of a dividend for a merchandising business organized as a corporation. TLW discuss declaring and paying a dividend. Do Work Together and assign App. 25-1 and 25-2.

TLW plan end of fiscal period adjustments for a merchandising business organized as a corporation. Discuss interest income adjustment and uncollectible accounts expense adjustment along with merchandise inventory, supplies and prepaid insurance depreciation and interest expense adjustments. Do Work Together and assign App. 25-3.

TLW calculate federal income tax, plan an adjustment for federal income tax expense, and complete a worksheet. Do Work Together and assign App. 25-4.

Computers I

This class is set up to review information covered in Computers 8 and continue to build on proper keyboarding techniques. This class will reinforce the importance of using correct techniques throughout the entire year. Proper finger strokes, posture, not looking at your fingers, along with improving accuracy and speed in keyboarding will be goals for all students. As they master the proper keyboarding techniques, they will begin to review many computer applications including the proper formats for memos, personal and business letters, reports, and tables. They will also review excel where they will continue to be able to create simple formulas and graphing. PowerPoint will be reviewed and the students will learn about the ability they have to produce simple multimedia presentations and understand the concepts of what makes a presentation more professional. OPAC will be introduced and used as a tool to introduce data entry. Lessons will follow along in the Computer Applications and Keyboarding book with handouts being used to supplement learning. Various Internet assignments will be incorparted into assignments to increase their ability to search and research on the Internet. There will also be language skillsa and proofreading assignments to strengthen student's skills in these areas.

TLW complete a unit on advantages of living in Nebraska. This unit will include Internet searches, working in pairs, researching a business and preparing a paper on the business. The paper will be completed in MLA format and must include specific criteria given by the teacher. Next week, TLW begin searching and choosing a career and creating a PowerPoint that will be presented to the class. Again, specific criteria will be given that is required.

Comp Apps 7

This class is set up to, review proper keyboarding techniques, and then, to reinforce the importance of or using these techniques throughout the entire semester and thereafter. Proper finger strokes, posture, not looking at your fingers, along with improving accuracy and speed in keyboarding will be goals for all students. As they master the proper keyboarding techniques, they will be introduced to many computer applications including the proper formats for memos, personal and business letters, reports, and tables. They will also be introduced to excel where they will learn simple formulas and graphing. PowerPoint will also be introduced and the students will learn about the ability they have to produce simple multimedia presentations. Lessons will follow along in the Computer Applications and Keyboarding book with handouts being used to supplement learning. TLW complete various Internet searches to expand upon their searching and researching skills on the Internet. TLW complete numerous language skill activities and also proofreading activities to continue to strengthen these skills.

TLW become aware of seating arrangements and classroom expectations. They will be introduced to procedures that will occur on a day to day basis and become aware of the objectives for the semester.

TLW be introduced to vocabulary words concerning hardware, software, and desktop items. TLW take part in an ice-breaker activity.

TLW

TLW complete an MLA paper on a scientist that they had previously created a PowerPoint on. Teamworking with the Science teacher, students are given specific criteria to follow.

TLW complete lesson 33 to format a three-column table.

TLW complete lesson 34 to format a four-column table and independently make changes to existing tables.

TLW complete communications skills activities on page 99 and 100.

TLW complete lesson 35 to prepare for memo and letter assessment.

TLW complete lesson 36 to prepare for report formatting skills assessment.

TLW complete lesson 37 to prepare for table formatting assessment.

TLW complete lesson 38 to assess memo and letter formatting skills.

TLW complete lesson 39 to assess report formatting skills.

TLW complete lesson 40 to assess table formatting skills.

TLW discuss 118-132 learning about electronic presentations. TLW create an individual slide presentation on themselves and their family. This project will be ongoing as we continue to review keyboarding techniques, memos, letters, tables and get introduced to excel and publisher with various activities.

Comp Apps 8

This class is set up to review information covered in Computers 7 and continue to build on proper keyboarding techniques. This class will reinforce the importance of using correct techniques throughout the entire semester and thereafter. Proper finger strokes, posture, not looking at your fingers, along with improving accuracy and speed in keyboarding will be goals for all students. As they master the proper keyboarding techniques, they will begin to review many computer applications including the proper formats for memos, personal and business letters, reports, and tables. They will be reintroduced to excel where they will review simple formulas and graphing. PowerPoint will also be reviewed and the students will learn about the ability they have to produce simple multimedia presentations. Lessons will follow along in the Computer Applications and Keyboarding book with handouts being used to supplement learning. Numerous Internet activities will be intermixed with lesson to develop searching and researching skills. Also various proofreading assignments and language skills assignments will be incorporated to increase student's skills in these areas.

TLW become aware of seating arrangements and classroom expectations. They will be introduced to procedures that will occur on a day to day basis and become aware of the objectives for the semester.

TLW complete a quiz for the L to J process. TLW take a timed writing pg 48 to establish a baseline for speed and accuracy. TLW begin on page 52 with activities to warm up and reenter the world of classroom learning and also introduce them to some of the many features that are new in 2007 software. Page 52-55 (May take 2 days)

TLW complete lesson 22 to check knowledge of processing skills in memos.

TLW complete lesson 24 to continue to check knowledge of processing skills in memos

TLW complete activities on page 66-68 to review computer features from last year and again use 2007 software.

TLW complete lesson 26 to review reports.

TLW complete lesson 27 to continue review on reports.

TLW complete activities 1-6 to review computers features from last year.

TLW review the letter on page 78 and complete lesson 28 to review personal-business letters in block format.

TLW complete lesson 29 to continue review of personal-business letters.

TLW complete lesson 30 as a final review of block format. TLW complete activities 1-9 on pages 89-92 to review tables from last year.

TLW review formatting tables on page 87 and complete lesson 31 on tables.

TLW complete lesson 33 on formatting three-column tables.

TLW complete lesson 34 on formatting four-column tables and independently making decisions on creating other tables.

TLW complete lesson 35 to prepare for memo and letter assessment.

TLW complete lesson 36 to prepare for report formatting skills assessment.

TLW complete lesson 37 to prepare for table formatting assessment.

TLW complete lesson 38 to assess memo and letter formatting skills.

TLW complete lesson 39 to assess report formatting skills.

TLW complete lesson 40 to assess table formatting skills.

TLW discuss 118-134 learning about electronic presentations. TLW create an individual slide presentation. This project will be ongoing as we continue to review keyboarding techniques, memos, letters, tables and review excel and publisher with various activities.

TLW complete lesson 41 to improve speed and control on letters and numbers.

TLW complete lesson 43 to improve speed and technique.

TLW complete lesson complete activities 1-6 pages 142-143 to review computer features.

TLW read page 141 on advanced features on memos.

TLW complete lesson 44 on attachments and memos.

TLW complete lesson 45 on formatting memos with distribution lists.

TLW complete lesson 46 on formatting memos.

TLW complete communications skills on page 149-150.

TLW complete activities on page 153-155 to improve word processing skills.

TLW complete lesson 47 after reading pages 151-152 on improving report formatting skills.

TLW complete lesson 48 to format a reference page with footnotes.

TLW complete lesson 49 to create a bound report with footnotes.

TLW complete lesson 51 on formatting a bound report with endnotes.

TLW complete lesson 52 on formatting references page, title page and table of contents.

TLW complete lesson 53 to improve keying speed and control.

TLW complete communications skills on page 173-174.

TLW complete communicating your perspective page 175.

TLW complete activities on page 178 -179 to improve word processing skills.

TLW complete lesson 55 after reading page 176 on improving letter formatting skills.

TLW complete lesson 56 to learn to format business letters with advanced features.

TLW complete lesson 57 to increase skills in formatting business letters.

TLW complete lesson 58 to increase skills in formatting letters with advanced features.

TLW complete lesson 59 to format two-page business letters.