Accounting 10/29/07

  Objectives:

· Identify accounting concepts and practices related to posting from a general journal to a general ledger.

· Prepare a chart of accounts for a service business organized as a proprietorship.

I.  Bellwork

A.  Write the general number used for each account classification.

  1. Assets
  2. Liabilities
  3. Owner’s Equity
  4. Revenue
  5. Expenses

II.  Classwork

A)   Open New Ledger Accounts on WB pgs 65-66 

B)  pg. 113 5-1 WB pg 77 & On Excel


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