California Career and Technical Education Standards

• FB.A.A1.2 Examine, analyze, and categorize financial transactions.
• FB.A.A3.3 Know the basic international terminology and theories used in accounting andfina...

California Academic Content Standards (Reinforced)

• ELA.9-10.R.CAGT.2.5 Extend ideas presented in primary or secondary sources through original analysis...3
• ELA.9-10.R.SFIM.2.1 Analyze the structure and format of functional workplace documents, including th...32
• M.6.NS.2.3 Solve addition, subtraction, multiplication, and division problems, including th...1

• Ma and Pa Kettle do Accounting - Hooks / Set

  Short video on Ma and Pa Kettle and their "Accounting" procedures.

  After showing the short video, discuss with students the importance of being able to add correctly in columns (ones, tens, hundreds, etc..). Discuss handwriting and does it make a difference if someone is really sloppy writing or really neat.

  • ma and pa kettle.xspf [ Download ]
• Pre-teach - Other

  After video and first discussion about adding numbers and handwriting, the vocabulary from the Power Point should be introduced. Many students will have their own concepts of what many of the words mean. As a short group activity, have students (without the use of their textbooks or dictionaries) brainstorm (5 minutes or less) a definition for each of the vocabulary words. Have groups quickly put their definitions on the board to share with the class.

  After groups have placed their definitions on the board, share with them the actual definition of each word and explain the significance/difference for accounting (the biggest ones will most likely be debit and credit).  The attached Word document will explain the definitions.

  • Vocabulary for Debits.docx [ Download ] vocab document
• Lecture Power Point - Lecture

  Throughout the Power Point, it would be a good idea to stop and demonstrate different parts to ensure clarification.

  However, if time is short run through the entire Power Point first, then return to sections where students may have questions.

  • Debits, Credits, and T Accounts,.ppt [ Download ] presentation for lecture
• Practice Example - Demo / Modeling

  Attached are several  Word Documents with a variety of examples to work through with the class depending upon their level of understanding from the lecture.

  Use them on an overhead or LCD projector. Also can be used as individual handouts or board practice.

  • Classification Examples.docx [ Download ]
  • taccounts.docx [ Download ] determine normal balance, increase, and decrease
• Independent Practice - Independent Practice

  Attached in a Word document will be problems for students to work on their own. Use in class or as homework.

  • Analyzing Transactions 2.docx [ Download ] Independent Practice
• Quiz - Assessment

  Short True and False quiz with questions regarding transactions that affect assets, liabilities, and Owner's Equity.

  • Debits quiz.docx [ Download ] quiz