Accounting 1 – 3/03/08

Objective:s

  • Identify accounting practices related to analyzing transactions into debit and credit parts.

  • Use T accounts to analyze transactions showing which accounts are debited or credited for each transaction.

  • Analyze how transactions affect owner’s equity accounts.

I.  Bellwork

  A.  Construct T accounts for the following transactions:

1.  Bought 1,500.00 Supplies on account from Abdul Enterprises

2.  Paid $700.00 on account to Abdul Enterprises

II.  3-3 How Transactions Affect Owners Equity

A.  Read & Discuss Pgs. 51-55

  1. Cash received from Sales
  2. Sales on Account
  3. Cash paid for Expenses
  4. Cash received on Account
  5. Cash paid to Owner

III.  Review – 3-3 PPT

IV.  Class work

A.  Pg 56 Q & A 1-5

B.  Pg. 56 #6-#9 wb pg. 39-40

C.  Pg. 59 3-3 App wb pg. 45


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