CURRICULUM MAPPING FORM

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Todd Emery Wiggins
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1 Course Accounting 1 Teacher Mr. Garritano Aug. I. Starting a Proprietorship - 2 weeks A. The Accounting Equation B. How Business Activities Change the Accounting Equation C. Reporting Financial Information on a Balance Sheet II. Starting a Proprietorship: Changes that affect Owner s Equity - 2 weeks A. How Transactions change Owner s Equity in an Accounting Equation B. Reporting a Changed Accounting Equation on a Balance Sheet III. Analyzing Transactions into Debit and Credit Parts - 2 weeks A. Using T Accounts B. Analyzing How Transactions Affect Accounts C. Analyzing How Transactions Affect Owner s Equity Accounts

2 Course Accounting 1 Teacher Mr. Garritano IV. Journalizing Transactions s D. Journals, Source Documents, and Recording Entries in a Journal E. Journalizing Buying Insurance, buying on Account, and Paying on Account. F. Journalizing Transactions That Affect Owner s Equity and receiving Cash on Account. G. Proving and Ruling a Journal V. Posting to A General Ledger a. Preparing a Chart of Accounts s b. Posting Separate Accounts from a Journal to a General Ledger c. Posting column totals from a Journal to a General Ledger d. Completed Accounting Forms and Making Correcting Entries.

3 Course Teacher VI. Cash Control Systems H. Checking Accounts I. Bank Reconciliation 1 Wk J. Dishonored Checks and Electronic Banking VII. K. Petty Cash Reinforcement Activities for Chapters Wk VIII. Worksheet for A Service Business a. Creating a Work Sheet b. Planning Adjusting Entries on a Work sheet c. Extending Financial Statement Information on a Work Sheet d. Finding and Correcting Errors on the Work Sheet

4 Course Accounting 1 Teacher Mr. Garritano IX. Financial Statements for a Proprietorship 2 wks L. Preparing an Income Statement M. Balance sheet Information on a Work Sheet X. Recording Adjusting and Closing Entries for a Service Business 2 wks XI. a. Recording Adjusting Entries b. Recording Closing Entries c. Preparing a Post-Closing Trial Balance Reinforcement Activities for Chapters wk

5 Course Accounting 1 Teacher Mr. Garritano XII. Journalizing Purchases and Cash Payments N. Journalizing Purchases of Merchandise for Cash O. Journalizing Purchases of Merchandise on Account and Buying Supplies. P. Journalizing Cash Payments and Other Transactions XIII. Journalizing Sales and Cash Receipts a. Journalizing Sales and Cash Receipts from Sales 2 wk b. Proving and Ruling and Expanded Journal XIV. Posting to General and Subsidiary Ledgers a. Posting to a General Ledger b. Posting to an Accounts Payable Ledger 2 wk c. Posting to an Accounts Receivable Ledger d. Accuracy of Accounting Records

6 Course Accounting 1 Teacher Mr. Garritano XV. Preparing Payroll Records - 2 weeks Q. Preparing Payroll Time Cards R. Determining Payroll Tax Withholding S. Preparing Payroll Records T. Preparing Payroll Checks XVI. Payroll Accounting, Taxes and Reports - 2 weeks a. Recording a Payroll b. Recording Employer Payroll Taxes c. Reporting Withholding and Payroll Taxes d. Paying Withholding and Payroll Taxes XVII. Reinforcement Activities for Chapters week 1 Wk

7 Course Teacher XVIII. Work Sheet for a Merchandising Business 2 wk U. Beginning an 8-Column work Sheet for a Merchandising Business V. Analyzing and Recording Work Sheet Adjustments W. Completing Work Sheets XIX. XX. Financial Statements for a Partnership a. Income Statement b. Component Percentages c. Distribution of Net Income and Owner s Equity Statements d. Balance Sheet Recording Adjusting and Closing Entries for a Partnership a. Recording Adjusting Entries b. Recording Closing Entries for Income Statement Accounts c. Recording Additional Closing Entries d. Preparing a Post-Closing Trial Balance.

8 Course Accounting 1 Teacher Mr. Garritano XXI. Reinforcement Activities for Chapters Wk XXII. Recording Purchases and Cash Payments Using Special Journals 2 wk a. Recording Purchases on Account Using a Purchases Journal b. Recording Expenses and Purchases Using a Cash Payments Journal c. Journalizing Petty Cash and Posting Using a Cash Payments Journal d. Recording Transactions Using a General Journal XXIII. Recording Sales and Cash Receipts Using Special Journals 2 wk a. Recording Sales on Account Using a Sales Journal b. Recording Cash Receipts Using a Cash Receipts Journal c. Recording transactions Using a General Journal d. Recording International Sales

9 Course Accounting 1 Teacher Mr. Garritano XXIV. Accounting for Uncollectible Accounts Receivable X. Estimating and Recording Uncollectible Accounts Expense Y. Writing Off and Collecting Uncollectible Accounts Receivable XXV. Accounting For Plant Assets and Depreciation a. Buying Plant Assets and Paying Property Tax b. Calculating Depreciation Expense c. Journalizing Depreciation Expense d. Disposing of Plant Assets e. Declining-Balance Method of Depreciation XXVI. Accounting For Inventory a. Determining the Quantity of Merchandise Inventory b. Determining the Cost of Merchandise Inventory c. Estimating InventoryAccounting for Uncollectible Accounts Receivable

10 Course Teacher XXVII. Accounting for Notes and Interest Z. Promissory Notes AA. Notes Payable BB. Notes Receivable XXVIII. Accounting for Accrued Revenue and Expenses a. Accrued Revenue b. Accrued Expenses XXIX. Distributing Dividends and Preparing a Worksheet a. Distributing Corporate Dividends to Stockholders b. Preparing a Worksheet for a Corporation c. Calculating Federal Income Tax and Completing a Worksheet

11 Course Accounting 1 Teacher_Mr. Garritano XXX. Financial Statements and End-of-Fiscal-Period Entries for a Corporation CC. Preparing an Income Statement DD. Preparing a Statement of Stockholders Equity EE. Preparing a Balance Sheet FF. Adjusting, Closing, and Reversing Entries for a Corporation.

CENTURY 21 ACCOUNTING, 9e General Journal Chapter Objectives

CENTURY 21 ACCOUNTING, 9e General Journal Chapter Objectives Chapter 1 Starting A Proprietorship: Changes that Affect the Accounting Equation After studying Chapter 1, you will be able to: 1. Define accounting