Accounting – 9/25/19

I.   Bellwork: Questions & Answers

  • Page 57 Critical Thinking 1-2 Q&A

II.  Objectives

  • Define what a journal is and explain why it is used to record transactions.
  • Compare and contrast different types of source documents.
  • Identify the four parts of a journal entry.
  • Orally explain the importance of source documents and how they are used in journalizing transactions

III.  Discussion

  • P. 58 Journalizing
  • P. 59 Source Documents (Objective Evidence)
  • Journalizing Transaction (At least 2 accounts)

IV.   Notebook

  • Pgs 60-61 Source Documents – Circle Map
  • Page 62  Journalizing Steps 4 – Sequence Map

V.   Classwork:  Page 64

  • Terms (10)  & Definitions


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