Connecting students

Introduction of cash control systems: checking accounts, endorsing checks, and writing checks. What a bank statement is, how to verify a bank statement and how to reconcile a bank statement. Introduction of how to journalize a bank service charge or dishonored check. Introduction of petty cash, how to establish a petty cash fund, how to make payments from a petty cash fund and how to replenish a petty cash fund.

Introduction of file maintenance and a chart of accounts for a proprietorship set up as a service business. Review journals and what is posted in a journal. Introduction of a ledger, its connection to the journal, the components of a ledger & how to open a new ledger. Introduction of posting separate amounts from the general columns of a journal, posting totals from the special amount columns of a journal and balancing all general ledgers.

Introduction of a 5 column journal for a proprietorship set up as a service business & how to record transactions in a 5 column journal. Introduction of source documents and their importance when recording a transaction in a journal. Journalizing each of the transactions discussed so far in a 5 column journal in the appropriate columns (general or special columns) for the following transactions discussed so far: receiving cash from the owner of a proprietorship as an investment, paying cash fo

Introduction of a proprietorship set up as a service business, the accounting equation, & the following transactions: received cash from owner as an investment, paid cash for supplies, paid cash for insurance, bought supplies on account & paid cash on account.

Introduction of how transactions are analyzed in T accounts with debits and credits. How different accounts increase with a debit and decrease with a credit, as well as some decrease with a debit and increase with a credit. Analyze each of the following transactions discussed so far: receiving cash from the owner of a proprietorship as an investment, paying cash for supplies, paying cash for insurance, buying supplies on account, paying cash on an account, receiving cash from sales, paying cas

These games help students learn about the bottom row of the keyboard.

This game helps students learn about the top row of the keyboard.

Introduction of transactions that affect the owner’s equity of a proprietorship. Introduction of revenue from sales, how sales affects owner’s equity. Introduction of the different expenses for a proprietorship, how paying for expenses affects owner’s equity. Introduction of the owner’s drawing account for a proprietorship, why an owner might use the drawing account and how withdrawing money for personal use of the owner affects owner’s equity.

Introduction of what accounting is, job opportunities & careers in accounting & proper business ethics. Goes with text book - Century 21 Accounting South Western Publishing 6th edition, 1995

This is a collection of games to help students learn the home row of the keyboard.