Unit 07: Recording Adjusting and Closing Entries for a Corporation
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1 Unit 07: Recording Adjusting and Closing Entries for a Corporation Content Area: Course(s): Time Period: Length: Status: Business Accounting II 4 weeks 4 weeks Published Unit Overview Students will be able to record and analyze adjusting and closing entries and prepare and analyze a post-closing trial balance for a corporation. Transfer Students will be able to independently use their learning enabling them to plan, record, analyze, and interpret financial information to make sound business decisions. Meaning Understandings Students will understand... Accounting terms related to adjusting and closing entries Accounting concepts and practices related to adjusting and closing entries Adjusting Entries Closing Entries for Income Statement Accounts and dividends A Post-Closing Trial Balance
2 Essential Questions Students will keep considering... What is the purpose of adjusting entries? What adjusting entry is recorded for a merchandising business but not for a service business? Why? What is the purpose of closing entries? What is the purpose of the income summary account? What acccounts are temporary accounts? What accounts are listed on a post-closing trial balance? What is the purpose of a post-closing trial balance? What happens after you complete the post-closing trial balance? Application of Knowledge and Skill Students will know... Students will know... Accounting terms related to adjusting and closing entries Accounting concepts and practices related to adjusting and closing entries Adjusting Entries Closing Entries for Income Statement Accounts and dividends A Post-Closing Trial Balance Students will be skilled at... Students will be skilled at...
3 Defining accounting terms related to adjusting and closing entries Applying accounting concepts and practices related to adjusting and closing entries Record and analyze Adjusting Entries Record and analyze Closing Entries for Income Statement Accounts and dividends Prepare and analzye a Post-Closing Trial Balance Academic Vocabulary Accounting terms related to adjusting entries, closing entries, post-closing trial balance, etc. Learning Goal 1 Students will be able to record and analyze Adjusting and Closing Entries and prepare and analyze a Post-Closing Trial Balance for a Corporation. Students will be able to record and analyze Adjusting and Closing Entries and prepare and analyze a Post-Closing Trial Balance for a Corporation. PFL E.3 PFL G.1 PFL E.5 CRP.K-12.CRP11 CRP.K-12.CRP8 PFL B.1 CAEP C.9 TECH A.CS2 PFL E.2 Determine how objective, accurate, and current financial information affects the prioritization of financial decisions. Analyze risks and benefits in various financial situations. Evaluate business practices and their impact on individuals, families, and societies. Use technology to enhance productivity. Utilize critical thinking to make sense of problems and persevere in solving them. Prioritize financial decisions by systematically considering alternatives and possible consequences. Analyze the correlation between personal and financial behavior and employability. Select and use applications effectively and productively. Analyze and apply multiple sources of financial information when prioritizing financial decisions.. Target 1
4 Students will be able to record and analyze Adjusting Entries. Students will be able to record and analyze Adjusting Entries.. Target 2 Students will be able to Record and analyze Closing Entries for Income Statement Accounts and dividends Students will be able to Record and analyze Closing Entries for Income Statement Accounts and dividends. Target 3 Students will be able to prepare and analyze a Post-Closing Trial Balance Students will be able to prepare and analyze a Post-Closing Trial Balance. Summative Assessment Chapter Test. Formative Assessment and Performance Opportunities Class discussion. Collection of vocab. Presentation of ideas. Review of workpapers. Teacher observation. Use of technological resources for quick assessement i.e. Socrative.com. Differentiation/Enrichment Application Problems for extra practice. Cases for critical thinking at the end of the chapter. Recycle Problem for extra credit.
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