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Accounting 12

Activities

Unit 1 Financial Position

Check Your Reading 1-13, page 13 NOTE: This will be graded in class. Date will be listed on the Course Calendar, page 2.

Exercises 1, 2, 4, 5, 6, and 8, pages 14-16

Unit 2 Business Transactions

Check Your Reading 1-3, page 23 NOTE: This will be graded in class.

Exercises 9 and 10, pages 23-24

Unit Test.

Handouts Unit 1 Financial Position

Line Master 1, Calculation of Financial Position

Line Master 2, The Accounting Equation

Line Master 3, The Balance Sheet Title...

Line Master 4, The Accounting Equation: Applications

Line Master 5, Accounting Information is Used to Make Decisions

Unit 2 Business Transactions

Line Master 6, Transactions: A Definition

Line Master 7, Generally Accepted Accounting Principles: GAAP...

Guide 1 Review A

Activities:Unit 3 Balance Sheet Accounts

Check Your Reading 1-10, page 43-44. NOTE: This will be graded in class. Check your calendar for date.

Exercises 1, 2, 5, 6, and 7, pages 44-47

Challenge Problem 1, page 49. NOTE: This will be graded in class.

Unit Test. See your instructor to set a time.

Resources

All Exercises are available on spreadsheets you will keep in your document folder.

Handouts

Unit 3 Financial Position

Line Master 8, T-Account: Debit Side and Credit Side

Line Master 9, The Balance Sheet and T-Accounts

Line Master 10, Debit and Credit Theory: Assets

Line Master 11, Debit and Credit Theory: Liabilities

Line Master 12, Debit and Credit Theory: Owner’s Equity

Line Master 13, Calculation of T-Account Balance

Line Master 14, The Income Statement Format

Guide 2 Review BBalance Sheet Accounts

Ex illud civibus accusata vim. Ne possit discere imperdiet has, eu sed antiopam theophrastus. Ornatus splendide ad vix, odio nulla dicunt ei vim, et legere apeirian his. Doctus adipiscing duo ex, vel minim reprimique inciderint at cotidieque.

ActivitiesUnit 6 The Journal

Check Your Reading 1-9, page 91. NOTE: This will be graded in class.

Exercises 1-3, pages 91-92

Unit 7 Posting to the Ledger

Check Your Reading 1-8, page 110. NOTE: This will be graded in class.

Exercises 5, 6, 7, and 9, pages 110-113

Unit 8 Source Documents

Check Your Reading 1-2, page 122. NOTE: This will be graded in class.

Exercise 11 page 122

Challenge 1, page 123. NOTE: This will be graded in class.

Unit Test.

Resources

All Exercises are available on spreadsheets you will keep in your document folder.

Handouts Unit 6 The Journal

Line Master 24, The Journal: Where Transactions are Recorded

Unit 7 Posting to the Ledger

Line Master 25, Posting to the Ledger

Line Master 26, Balance-column Form of Ledger Account

Line Master 27, Determining Account Balances

Line Master 28, Posting to the Ledger

Line Master 29, How to Locate Trial Balance Errors

Line Master 30, Introducing the Accounting Cycle

Unit 8 Source Documents

Line Master 31, Source Documents and the Principle of Objectivity

Guide 3 The Journal & Ledger

Activities:Unit 9 The Worksheet

Check Your Reading 1-12, page 140. NOTE: This will be graded in class.

Exercises 1, 2, 4 and 5, pages 140-143

Unit 10 Classified Financial Documents

Check Your Reading 1-5, page 150. NOTE: This will be graded in class.

Exercise 9, pages 151-152

Unit Test.

Handouts Unit 9 The Worksheet

Line Master 32, Preparing Financial Statements

Line Master 33, The Six-column Work Sheet

Line Master 34, The Work Sheet Added to the Accounting Cycle

Unit 10 Classified Financial Documents

Line Master 35, Steps in Manual Accounting System

Resources

All Exercises, except Exercise 4, are available on spreadsheets you will keep in your document folder.

Guide 4 Worksheet & Classified Statements

ActivitiesUnit 11 Adjusting the Books

Check Your Reading 1-12, pages 165-166. NOTE: This will be graded in class.

Exercises 1-8, pages 166-168

Unit 12 Worksheet, Adjustments’ Financial Statements

Check Your Reading 1-6, pages 182-183. NOTE: This will be graded in class.

Exercise 13, page 186

Unit 13 Adjusting and Closing Entries Check Your Reading 1-10, page 204.

NOTE: This will be graded in class. Exercise 17, page 205 Challenge 1, page 205. NOTE: This will be

graded in class. Unit Test.

Resources Exercises 1 to 8 are available on spreadsheets you will keep in your document folder.

Handouts

Unit 13 Adjusting and Closing Entries Line Master 36, Closing the Books Line Master 37, Adjusting and Closing

Entries Added to the Accounting Cycle

Guide 5 & 6 Completing the Business Cycle for a Service Business

Activities:Project 1

Read Project 1, pages 208-212 Complete Sections A through D

Guide 7 & 8 Project 1

ActivitiesUnit 14 Merchandising Accounts

Check Your Reading 1-19, pages 235-237. Exercises 1, 5-14 pages 237-244 Unit Test.

Resources Most Exercises are available on spreadsheets you will keep in your document folder.

Guide 9 The Merchandising Company

Activities:Quickbooks is a leading online software application.

Guide 10-17 Project 2: Quickbooks

Guide 19 & 20 The Cashflow Game