Accounting – 12/18/18

I.   Bellwork   Q&A

A.  What are the two classifications of accounts that are listed on an income statement?

B.  Write and Explain the formula used for determining net income or net loss on an Income Statement.

II. Objectives:

  • Prepare a balance sheet for a service business organized as a proprietorship.
  • Interpret information from a worksheet to construct a balance sheet in accordance with GAAP

III.  Section 7.2 Balance Sheet

  • Heading of a Balance sheet
  • Components of a Balance Sheet
  • Formatting of a balance Sheet
  • Determining the Capital Balance
    • Old Capital Balance – Drawing + Net Income or -(Net Loss) = New Capital Balance

IV.  Classwork

  • On Google Sheets 7-2 Working Together and On Your Own


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