# Excel Credit Card Balance Sheet - DOC by omd48029

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```									  Curriculum Map – Accounting I: 2008-2009
Teacher: Harrison, Darci

School: High School

Month         Content                        Skills                          Assessment                Standards
   The Accounting                                                                         6.B.4
   Understand what accounting          Vocabulary
Equation                                                                               4.B.5b
is and its significance in the
4.A.4c
completed as a group and
activities
   Demonstrate a general                individually
change the
knowledge of the
Accounting
accounting equation and             Application problems
Equation
the basic elements involved
in it.                              Quizzes and Test
   Reporting
August       financial
   Analyze transactions on an
information on a
accounting equation such
balance sheet
investment; pay cash for
supplies on account; and
pay cash on account

   Prepare a simple balance
sheet
   Transaction that                                                                       5.B.5a
   Analyze transactions on an          Vocabulary
affect owner’s                                                                         6.B.4
accounting equation such
equity                                                                                 4.B.5b
as: receive cash from sales,        Sample problems
4.A.4c
sell services on account, pay        completed as a group and
September    Reporting a
changed
cash on account, and pay
accounting
cash to owner for personal          Application problems
equation on the
use.
balance sheet
   Excel worksheets
   Analyze
   Prepare a balance sheet             Quizzes and Test
transactions into
debit and credit
   Understand the affect of
parts
transactions on both sides of
the accounting equation
   T-accounts
   Understand and recognize
   Analyze how
the normal balance
transactions
affect both sides
   Perform transactions on both
of the
sides of the accounting
accounting
equation
equation
   Use MicroSoft Excel to create
balance sheets and T-
accounts
   Journals, source                                                                        15.B.4a
   Use a 5-column multicolumn          Vocabulary
documents, and                                                                          5.B.5a
journal and a journal with
recording entries                                                                       6.B.4
special columns to journalize       Sample problems
in a journal                                                                            4.B.5b
transactions                         completed as a group and
4.A.4c
individually
   Journalizing
   Understand the steps
necessary to prove and rule         Application problems
insurance,
a journal including starting a
new journal page/forwarding         Journalize Monopoly
account, and
journal totals                       transactions
paying on
account
October                              Use Excel to create a journal       Excel worksheets
   Journalizing                                                Quizzes and Test
   Understand the purpose and
transactions that
necessity for and be able to
affect owner’s
prove cash
equity and
receiving cash
   Understand the relevant
on account              standard accounting
principals
   Proving and
ruling a journal       Prepare a chart of accounts
by assigning appropriate
   Chart of                account numbers
accounts
   Opening general ledger
   Posting from a
accountings
journal to a
general ledger
   Posting to a general ledger
   Posting column
   Pushing totals of special
totals from a
amount columns
journal to
general ledger
   Record correcting entries
   Accounting
forms and
correcting
entries
   Checking                                                                            15.B.4a
   Practice correct check             Vocabulary
accounts                                                                            5.B.5a
writing.
6.B.4
   Sample problems
   Bank                                                                                4.B.5b
   Reconcile a bank statement          completed as a group and
reconciliation                                                                      4.A.4c
and make appropriate                individually
journal entries, including
   Dishonored
services fees                      Application problems
checks and
electronic
November                           Record journal entries for a       Quizzes and Test
banking
dishonored check, EFT, and
debit card transactions
   Petty cash
   Make appropriate journal
entries for the establishment
of a petty cash fund, make
payments from the fund, and
replenish petty cash
   Accounting                                                                               15.B.4a
   Prepare an 8-column work            Vocabulary
Work Sheet                                                                               5.B.5a
sheet
6.B.4
   Sample problems
   Prepare a trial balance              completed as a group and
on a work sheet                                                                          4.A.4c
individually
   Extending
entries to the work sheet           Application problems
financial
statement
   Complete the work sheet by          Quizzes and Test
information on a
calculating net income/loss
work sheet
and balancing columns
December
   Finding and
   Find and correct errors on the
correcting errors
work sheet
on the work
sheet                   Understand the necessity of
appropriate dress for an
   Interview                employment interview
etiquette (how
to dress)               Become proficient at tying
the four-in-hand and half
Windsor tie knots
   Income                                                                                   15.B.4a
   Prepare financial statements        Vocabulary
statements                                                                               5.B.5a
for a proprietorship
6.B.4
   Sample problems
   Balance sheet                                                                            4.B.5b
   Calculate component                  completed as a group and
information on                                                                           4.A.4c
percentages of expenses              individually
the worksheet
and net income/loss on an
income statement                    Application problems
closing entries
   Analyze and draw                    Quizzes and Test
January                                 conclusions from the
   Post-closing trial
component percentages
balance
   Report owner’s equity in
detail on a balance sheet

entries

   Understand the need for and
make closing entries

   Prepare a post-closing trial
balance

   The end of a                                                                                15.B.4a
   Complete all transaction,              Vocabulary
fiscal period                                                                               5.B.5a
make all entries in both a
6.B.4
journal and general ledger             Sample problems
   Journalizing                                                                                4.B.5b
for a business entity for one           completed as a group and
purchases of                                                                                4.A.4c
fiscal period accounting                individually
merchandise for
cycle
cash
   Application problems
   Use an expanded 11-column
   Journalizing
multicolumn journal                    Excel worksheets
purchases of
February
merchandise on                                                  Quizzes and Test
   Make appropriate journal
account and
entries for the purchase of
merchandise for cash, on
account, and cash and
   Journalizing cash
merchandise withdrawals by
payments and
partners
other
transactions
   Use Excel to create 11-
column journal
   Journalizing sales                                                                          15.B.4a
   Use an 11-column                       Vocabulary
and cash                                                                                    5.B.5a
multicolumn journal to make
receipts from                                                                               6.B.4
appropriate entries for cash           Sample problems
sales including                                                                             4.B.5b
and credit card sales, sales            completed as a group and
sales tax                                                                                   4.A.4c
on account, and cash                    individually
receipts on account
March        Proving and
   Application problems
ruling an
   Make appropriate entries for
expanded
proving and ruling journal             Excel worksheets
journal
pages including: forwarding
totals of the journal, starting a      Quizzes and Test
   Posting to the
new page, proving cash, and
general ledger,
accounts               proving the journal
payable ledger,
and accounts          Post from an 11-columnj
receivable             multicolumn journal all
ledger                 general accounts and
special accounts, starting
   Accuracy of            new pages when necessary
accounting
records               Open an accounts payable
ledger and make credit and
debit entries, starting new
vendor pages when
necessary

   Open an accounts
receivable ledger and make
credit and debit entries,
starting new customer pages
when necessary

   Proof the accounts payable
and receivable ledgers

   Use Excel to create
appropriate ledgers
   Payroll time                                                                            15.B.4a
   Analyze time cards and               Vocabulary
cards                                                                                   5.B.5a
calculate hours worked and
6.B.4
total earnings                       Sample problems
   Payroll tax                                                                             4.B.5b
completed as a group and
withholding                                                                             4.A.4c
   Determine payroll tax                 individually
withholding based on
   Payroll records
employee’s W-2 form, federal         Application problems
April      Payroll checks
tax tables, and social security
and Medicare tax guidelines          Quizzes and Test
   Journalizing of
   Prepare a payroll register and
payroll
employee earnings record
   Recording
   Prepare payroll checks for
employer payroll
net pay
taxes
   Analyze and journalize
   Reporting
payment of payroll
withholding and
payroll taxes
   Calculate employer payroll
taxes, unemployment
   Paying
taxable earnings and taxes
withholding and
and make appropriate
payroll taxes
journal entries

   Complete W-2, Form 941,
and W-3

   Paying liability for employee
income tax, social security
tax, and Medicare tax

   Journalizing payment of
liability

   Paying liability for federal
unemployment tax and
making appropriate journal
entries

   Journalizing payment of state
unemployment tax
   The end of a                                                                          7.C.5b
   Complete all transaction,          Vocabulary
fiscal period                                                                         15.B.4a
make all entries in both a
5.B.5a
journal and general ledger         Sample problems
   An 8-column                                                                           6.B.4
for a business entity for one       completed as a group and
work sheet for a                                                                      4.B.5b
fiscal period accounting            individually
merchandising                                                                         4.A.4c
cycle
   Application problems
May                             Prepare a trial balance on a
   Analyzing and
work sheet                         Quizzes and Test
recording work
sheet
   Make appropriate
inventory, supplies, and
   Completing the
insurance
worksheet
   Complete the 8-column work
   Income
sheet
statement and
component
   Prepare a 10-column work
percentages
sheet
   Distribution of
   Prepare an income
net income and
statement for merchandising
owners’ equity
statements
component percentages for
COGS and gross profit/loss
   Balance sheet
   Analyze income statement
and recognize acceptable
component percentages
and actions necessary to
correct unacceptable
percentages

   Preparing a distribution of net
income statement

   Prepare an owners’ equity