DOCUMENT RESUME ED 114 515 CE 005 305 Foster, Brian; …

DOCUMENT RESUME

ED 114 515 CE 005 305

AUTHOR Foster, Brian; And OthersTITLE Accounting Clerk Guide, Instructor Packet--Part I. A

Spec Unit for the 10th, 11th, or 12th Grade. A CareerEducation Unit (An Edited Developmental Draft).

INSTITUTION Mesa Public Schools, Ariz.SPONS AGENCY Arizona State Dept. of Education, Phoenix.REPORT NO VT-102-085PUB DATE Jun 73NOTE 144p.; For related documents, see CE 005 306-312

EDRS PRICE MF-$0.76 HC-$6.97 Plus PostageDESCRIPTORS *Accounting; *Answer Keys; Business Education;

Clerical Occupations; Individualized Instruction;Pilot Projects; Post Testing; Pretests; *SecondaryEducation; *Teaching Guides; Unit Plan

ABSTRACTThe instructor packet is part of an eight volume unit

for grades 10, 11, and 12, designed for individualized progression inpreparing students for entry into the occupation of accounting clerk.The instructor packet lists performance objectives, vocabulary,learning tasks, and supplemental activities for lessons 1 through 11.It also includes pretest and post-test keys. The unit is concernedwith the basic accounting theory found in the accounting cycle. Thematerial presented is closely coordinated with the other documents inthe eight volume accounting unit. (NJ)

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* of the microfiche and hardcopy reproductions ERIC makes available *

* via the ERIC Document Reproduction Service (EDRS). EDRS is not *

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* supplied by EDRS are the best that can be made from the original. ************************************************************************

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0

AN INSTRUCTIONAL UNIT

U S DEPARTMENT OF HEALTH,EDUCATION &WELFARENATIONAL INSTITUTE OF

EDUCATION

THIS DOCUMENT HAS SEEN REPRO.DUCED EXACTLY AS RECEIVED FROMTHE PERSON OR ORGANIZATION ORIGINATING IT POINTS OF VIEW OR OPINIONS

STATED 00 NOT NECESSARILY REPRE

SENT OFFICIAL NATIONALINSTITUTE OF

EDUCATION POSITION OR POLICY

PERMISSION TO REPRODUCE T ToS COPY

RIGHTED MATERIAL 4AS BEEN GRANTED BY

AD.1 Z..4 J-r )121

TO ERIC AND ORGANIZATIONS OPERATINGUNDER AGREEMENTS WITH THE NATIONAL IN

STITuTE OF EDUCATION FURTHER REPRODUCTION OUTSIDE THE ERIC SYSTEM REOUIRES PERMISSION OF THE COPYRIGHT

OWNER

INSTRUCTOR PACKET

ACCOUNTING CLERKGUIDE PART,1

UNIT WAS DEVELOPED AND PRINTED WITH FUNDS APPROPRIATED UNDER 15 - 1199.MATERIAL IS DISTRIBUTED FOR PILOT TEST ONLY AND IS SUBJECT TO REVISION.

Arizona Department of EducationW P Shofstall, Superintendent

a

ACCOUNTING CLERK GUIDE

A SPEC UNIT FOR THE

10TH, 11TH, OR 12TH GRADE

A CAREER EDUCATION UNIT

AN EDITED DEVELOPMENTAL DRAFT)

originally developed by:

Brian FosterMary Lou IrwinDiane Olson

VT- 02.- ogS

MESA PUBLIC SCHOOLS

June, 1973

3

.41 41

This Career Education instructional unit was developedpursuant to a grant from the Arizona State Departmentof Education. However, the opinions expressed hereindo not necessarily reflect the position or policy ofthe Arizona State Department of Rducation, and no or'fi-

cial endorsement should be inferred. This unit is inics prepilot state and is subject to r(,vision.

Copyright 1973

CAREER EDUCATION RATIONALE

ACKNOWLEDGEMENT

INSTRUCTOR PACKET

3

5

Purpose of Unit 7

Unit Design 9

General Directions for the Use of the Unit . . . 11Instructor's Master Copy for the Learner

Information Sheet 13

Directions for Use of the Optional DiagnosticInstruments 15

Instructor Record Sheets 17Lessons - Basic Accounting Theory

1. Beginning a System for Accounting . . . 232. How to Record the Opening Entry 37

3. How to Post the Opening Entry 45

4. How Business Transactions AffectBalance Sheet Accounts 59

5. How Business Transactions AffectIncome and Expense Accounts 67

6. How to Record Business Transactionsin the Journal 75

7. How to Post Journal Entries to theLedger 87

8. How to Prove the Accuracy of Posting. . 1039. How to Prepare a Six-Column Work

Sheet, an Income Statement, and aBalance Sheet 123

10. How to Close the Ledger 133

11. Self-Evaluation 141

iii J

APPENDIX

Bookkeeping, Recordkeeping, and AccountingAptitude Test - Directions for the Instructor. . .151

Bookkeeping, Recordkeeping,Aptitude Test

Bookkeeping, Recordkeeping,

and Accounting

and AccountingAptitude Test Key

153

169

Questionnaire 177

BIBLIOGRAPHY 187

iv 6

A -v

CAREER EDUCATION RATIONALE

"Reinforcing the three R's - relevance throughCareer Education" is the refrain echoing acrossthe country today.

Career Education combines the academic world with theworld of work. It must be available at all levels ofeducation from kindergarten through the university. Acomplete program of Career Education includes awarenessof,the world of work, broad exploration of occupations,in depth exploration of selected clusters, and careerpreparation for all students. This calls for all basiceducational subjects to incorporate Career Education asthe major activity throughout the curriculum.

GOALS OF CAREER EDUCATION

LEARNING TO LIVE - means promoting the learners' aware-ness of their capabilities and developing their abilityto deal with leisure time and society in general.

LEARNING TO LEARN involves motivating the learners sothat they want to learn the basic educational subjects.This can be done by making the subjects meaningful andby relating them to the real worldof work.

LEARNING TO MAKE A LIVING - means preparing learners sothat they have the capability to support themselves eco-nomically and to become productive members of the community.

7

6

ACKNOWLEDGEMENT

The Center for Career Development of the Mesa Public Schools

would like to gratefully acknowledge permission from South-

Western Publishing Company to use accounting forms and

materials from Century 21 Accounting Teacher's Reference

Guide and 20th Century Bookkeeping and Accounting Working

Pagers and Study Guides in the Accounting Clerk Guide.

The materials were reproduced by special permission of the

publisher from Lewis D. Boynton et. al., Century 21 Accounting

Teacher's Reference Guide (Cincinnati: South-Western Publishing

Co., 1972), pp. F-1 through F-28, and Lewis D. Boynton et. al.,

20th Century Bookkeeping and Accounting Working Papers and

Study Guides (Cincinnati: South-Western Publishing Co.,

1967), pp. 117, 231, 234, 255, 256, and 258.

3

8

dIN=11&

INSTRUCTOR'S PACKET

PURPOSE OF UNIT

This unit is designed to provide the knowledge necessaryfor entry into a position of accow.ting clerk. Opportuniriesare included to learn accounting theory, payroll system,and a knowledge of data processing as it applies to acounit-ing.

At two different times, the learner will be asked to reviewand evaluate his performance in the lessons, and express anopinion concerning the job of accounting clerk as a possiblecareer choice.

The basic accounting skills that the learner acquires willalso help him manage personal business affairs and providea foundation for future study in accounting.

Part I of the unit is concerned with the basic accountingtheory found in the accounting cycle.

7

UNIT DESIGN

This unit has been written for use at the 10th, 11th,and 12th grade levels. It is designed for individualizedprogression, with a suggested time schedule that mayserve as a pacing device for the ].earner. The unit mayalso be used with large and sitiall groups of learners.

The lessons are designed for use with a high schoolaccounting textbook such as Century 21 Accounting orAccounting 10/12, Second Edition.

There are four sections in this unit - an Instructor'sPacket, a Learner's Packet, an Exercise and WorksheetPacket, and a Test Packet.

"'The Instructor's Packet includes an overview of what thelearner is doing, a listing of the performance objectives,a suggested lesson time, a list of new vocabulary wordsused in the lesson, and instructions that are needed toguide the learner through each lesson. A listing of thelearn is t::sks, a list of supplemental activities and thepretest and posttest keys for the lesson are also included.It is.reco,:mended that instructor read through theLearner's Packet.

The 7,,-).61-nct's Packet contatas everything the learnerwill need I:6r the lessons with the exception of thetc-E7s e.,nd th7) ,:orl<ing papers that accompany the text-book as,six7,-.:nts. He is told the purpose of the lesson,the enlo:,:imate time for corTleting it, new vocabularyworCs, orsaquisite knoulcdge he will need, and specialconcerns that are unique to the lesson. He is givenetc02-by-Jtsf, i;Istructions for each task. The packet

1,:il%shecats and exercise sheets, along with anyself-nck ksys be ne7As.

The and Workheet Packet contains a copy ofevery we,rkshezt and exercise sheet the learner has in

pact. The instructor can duplicate these pagesif t',,? r%c%et itself is to be saved for other learners.H will need to instruct the learner to use the sheetshe gi',;es hial rather than the ones in his packet.

The T.747.,Packet includes only the pretests and posttests.This ra,les the tests easier to find when the learnervants theta and east sr to dur)licte. Under "AssessmentPro.::caures" in each lesson the instructor will be giveninstructions on how to score the pre- and posttests.

911

18

This unit lends itself to many learning situations, suchas the open classroom, flexible scheduling, and the non-graded class.

During the first two meetings, two accounting orienta-tion prognostic tests may be administered to the learner.At the third meeting each learner will fill out a ques-tionnaire. These prognostic instruments will help theinstructor learn more about the individuals involved inthe unit. The proper prescription of individual learningactivities depends upon how well the instructor knowshis students.

1012

GENERAL DIRECTIONS

FOR USE OF THE UNIT

The instructor should be available to assist the learnerand evaluate the learning activities. Completed learningactivities that are submitted to the instructor willhave a cover sheet where he may respond to the learner'swork and comments.

The Teacher's Edition of the Working Papers and StudyGuides for Century 21 Accounting or the workbook keyfor other accounting textbooks that may be used withthe unit should be made available to the learner sothat he may check work assigned in the lessons.

The instructor will administer the pretests and posttestswhen the learner requests them. The instructor andlearner will discuss each posttest. If the learnerdoes not satisfactorily complete the posttest, additionalassignments from the list of supplemental materials inthe instructor's packet may be assigned before theposttest is taken again. When the learner has satis-factorily completed the posttest, he may go on to thenext lesson.

At specific intervals the instructor will require theLearner to complete all posttests before proceedingin the unit, if the learner has not successfully completeda pretest or posttest for each performance objective.

The instructor and the learner will keep a record ofall performance objectives completed by the learner.

If the adding machine and/or calculating machine are usedwith the unit, the instructor shoula be familiar witn their:roper use so tnat ne may inscruct the learner in theproper use of the machine.

311

INSTRUCTOR'S MX6fER COPY FOR THE

LEARNER INFORMATION SHEET

Name

Problems

COVER SHEET

THIS SHEET MUST BE COMPLETED IN FULL.

Period No.

Date

For Instructor's Use

PROMPTNESS

Ahead ofSchedule

I 1.? k

OnSchedule

F-1

NEATNESS

Satisfactory

F-1

CONTENT

Complete

F-1

Satisfactory

r-]

BehindSchedule

Unsatisfactory

n

Incomplete

Unsatisfactory

nu

ATTACH THIS SHEET TO ASSIGNED TASKS... -...ff.....

13

14

I

DIRECTIONS FOR USE OF THE OPTIONAL

DIAGNOSTIC INSTRUMENTS

At the beginning of the accounting unit, two accountingorientati.on prognostic tests may by administered to eachlearner. I The results of these tests would be comparedwith the learner's stanine scores and his past grade-point average. If a learner falls below average in allof these areas, the instructor may encourage the learnerto re-evaluate his program.

After completing the prognostic tests, each learner mayfill out a questionna4e that asks some very specificand general questions. 4 The instructor will be lookingfor such things as how well the learner is able to organ-ize his thoughts, the legibility of his handwriting, andhis skill with the English language. The general tone ofthe learner's answers may offer a clue to the individual'spersonality. Does he reveal a negative or positive atti-tude? Do his answers indicate a tendency to be naive?Is he an introvert or an extrovert?

A learner's likes and dislikes usually affect his work toa large extent. Therefore, in the questionnaire theinstructor will ask some direct questions: "What doyou like about your high school? How may this coursehelp you get a job when you leave school? What do youdislike most about courses at this school?"

During the unit the instructor will gather additionaldata through personal interviews. Many learners willreveal, in private, their interests and desires.

The proper prescription of individual learning activitieshinges on how well the instructor knows the learner. Theinstructor must ].earn all he can about each individualin his class. He needs to know each learner before hecan successfully begin to assign projects pertinent to thelearner's individual needs.

See Appendix, page 153.2See Appendix, page 177.

INSTRUCTOR RECORD SHEET

Lesson 1 2 3 4

Name Pre Post Pre Pos t Pre Post Pre Pos t

Comments :

1.617

s


'Lesson 5 6 7

Name Pre Post Pre Post Pre Post Pre Post

Comments:

19

17

t 0


Lesson 9 10 11

Name Pre Post Pre Post Pre Post

1

Comments:

21

/8

S

LESSON ONE

BEGINNING A SYSTEM FOR ACCOUNTING

PURPOSE

This lesson is designed to teach the first phaseof starting an accounting system, utilizing theaccounting equation.

PERFORMANCE OBJECTIVES

Given a list of working environment fac-tors for the occupation accounting clerk,the learner will identify those factorsthat relate to the occupation.

Given a list of account titles, the learn-er will identify the accounts as assets,liabilities, or capital accounts.

The I9arner will list five steps in pre-paring a ;:alance sheet.

Given the names of accounts, the accountbalances, and a balance sheet form, thelearner will prepare a balance sheet.

:"...:-,..."-"'Z.":"..._...---......-.

LESSON TIME

PretestWorksheetLessonPosttest

30 minutes- 15 minutes- 75 minutes- 30 minutes

23

2,9

NEW VOCABULARY

Asset Capital

Liability Accountant

Proprietor Accounting clerk

Balance sheet Accounting

Accounting equation Accounting records

RESOURCES INCLUDED WITH LESSON

Instructor'sPacket

Learner'sPacket

TestPacket

Exercise andWorksheet Packet

Pretest Key Learner Record Pretest Job and SkillSheet 1 Description

Posttest Posttest WorksheetKey Job and Skill

Description Exercise SheetWorksheet

Job and SkillDescription'Worksheet gey:.

Exercise Sheet

SPECIAL ACTIVITIES OR CONCERNS

Provide the learner with a balance sheet (accountform) for the pretest and posttest (Teacher'sReference Guide, page F-23).

24

20

OVERVIEW

A Job and Skill Description worksheet will introducethe learner to the accounting clerk profession andaccounting clerk guide.

The learner will be introduced to several accountingterms, become familiar with the accounting equation,learn to classify account titles according to assests,liabilities, and capital, and prepare a balance sheetaccording to the five steps illustrated in the text-book.

LEARNER TASKS

1. Read and respond to the Job and Skill Descrip-tion worksheet. If the learner has any ques-tions or comments concerning the material, heshould discuss them with the instructor.

2. Read the textbook cattgL.x211intin,Chapter 1, pages 3 through 11. (An alternateresource that the learner main use is Account-ing 10/12, Chapter 1, pages 2 through 15.)

3. Complete Drills 1-01 and 1-D3, pages 13 and 14in the Century 21 Accountira textbook. (A

corresponding exaroise-in the Accounting 10/12textbook is Problem 5, page 10.) The learnerwill check his work by using the teacher'sedition of the workbook that is made availableto him by the instructor.

4. Describe and sequence the five steps in pre-paring a balance sheet. An explanation andillt,stration of each step may be found on pages3 through 10 in CeAtury 21 Accounting (Account-llj0/12, pages 13 through 15. )

5. Complete Problems 1-1, 1-2, and 1-3, pages 14and 15 in Century 21 Accounting_ (Accounting10/12, Problems 10 tnrouh 13, page 15 and 17.7e learner will use the teachers edition ofthe workbook to check his work.)

A helpful suggestion that you may give the learnersat this time is that he must learn to "divorce" him-self from the illustration in the book as quickly aspossible.

25

SUPPLEMENTAL ACTIVITIES

1. Instructor-Directed Alternative:

After the learner has read Chapter 1, pages1 through 11, in the textbook Century 21Accounting (Accounting 10112, Chapter 1,pages 2 through 15), present a lecture withemphasis on the following points:

a. Bookkeeping terms and classification ofaccounts: assets, liabilities, and capital

b. Balance sheetc. Procedures for preparing a balance sheetd. Accounting equation

2. After the learner has completed the Job and SkillDescription worksheet, the instructor shouldprovide time during the period for class dis-cusSion and questions.

3. A bookkeeping filstrip, Part I, The Opening Phaseof Bookkeeping, Catalog No. B854, South-WesternPublishing Company, may be shown and discussedin the classroom.

The instructor may use the following tasks fromCentury 21 Accounting in conjunction with thelesson for an accelerated learner.

a. Cases 1, 2, and 3, page 13b. Bonus Problem 1-B, page 16

5. The instructor may use the following additionaltasks from Century 21 Accounting in conjunctionwith the lesson.

a. Master Problem 1-M, page 16b. Review Problems 1-R1 and 1-R2, page 698c. Study Guide 1 in workbookd. Study Questions (all), page 12e. Drill 1-D2, page 13

ASSESSMENT PROCEDURES

In order to pass the pretest, the learner should have

a score of 90 percent or better. If he. passes the pre-test, he may progress to the next lesson.

In order to pass the posttest, the learner should havea score of 90 perpent or better.

LESSON ONE

PRETEST KEY

1. From the list below, identify and check the working en-vironment factors such as tasks, tools, procedures, andconditions ttat tel&EE-fo 'tliE-66cup-ation accountingclerk.

X

X

X

X

X

X

X

a. Performs repetitive tasks

b. Follows strict procedures

c. Markets products and services

d. Lifts and carries office machines

e. Advances to full-charge bookkeeper

f. Stands and walks while performing work

g. Computes the payroll and payroll taxes

h. Prepares monthly statements for customers

Experiences a great deal of close eye work

j.Reads, writes, and types routine correspondence

k. Schedules work activities for other office personnel

1. Obtains and verifies source documents containingfinancial data

2. Write the account titles from the list below in the spaceprovided under the correct account classification.

CashDelivery EquipmentTom Lambert's Garage (creditOr)Office FurnitureFactory BuildingPaul Franklin, CapitalBell Telephone CompanyArizona Wholesale Company (creditor)

24 29

Office EquipmentMachineryLandAutomobileU.S. Government BondsTom Lee, CapitalCleaning Supplies

PRETEST KEY (Continued)

2. (Continued)

Assets

CashDelivery EquipmentOffice FurnitureFactory BuildingOffice EquipmentMachineryLandAutomobileU.S. Gov't BondsCleaning Supplies

Liabilities

Tom Lambert's GaragePell Te.,?phone Co.Arizona Wholesale Co.

Lesson 1

Capital

Paul Franklin,Capital

Tom Lee,Capital

3. List-the wive steps used in preparing a Dalance sheet.

a. Write the heading.

b. Prepare the asset section.

c. Prepare the liability section

d. Prepare the capital section.

e. Balance and rule the balance sheet.

30

to

elP C.'K. 0

PRETEST KEY (Continued) Lesson 1

4. Prepare a balance sheet for John's Swimming Pool Service.Use the date March 1 of the current year. The followingare the assets and the liabilities of John's SwimmingPool Service, owned and operated by John Simms.

Assets

Cash $ 844.00Truck 2,266.00Office Equipment 480.00Pool Cleaning

Equipment 2,660.00

Liabilities

Tom Lambert's GarageNational Pool Company

110.00785.00

/ ,64alea,44.AL.. /u2iLe......22.141.227 /9-

31

L1=7 N ONE

KEY

1. From the list below, identify and check the working en-vironment factors such as tasks, tools, procedures, andconditions that relate to the occupation accountingclerk.

X

X

X

a. Takes dictation

b. Sits at a desk while working

c, Works with unstructured tasks

d. Ships and receives merchandise

e. Operates telephone switchboard

f. Uses the adding machine as a tool

g. Performs tasks of small sequences

h. Receives a period of paid vacation

Prepares reports at certain intervals

j. Works inside and o'thsiOe an office

k. Works an average of 40 hours per week

1. Records casb receipLs and payments in chronologicalorder

2. Classify each of the following account titles by writingthe word asset, liability, or capital in the right-handcolumn.

Account Title

Johnson Supply Company (creditor)

Delivery Equipment

Cash

Wilson Equipment Company (c,-editor)

Truck

Lawn Equipment

2,733

Classification

Liability

Asset

Asset

Liability

Asset

Asset

POSTTEST KEY (Continued)

2. (Continued)

Office Equipment

Pool Cleaning Equipment

Tom Lambert's Garage (creditor)

Jane Thompson, Capital

Furniture and Fixtures

Cleaning Supplies

Tom Fry, Capital

Office Supplies

Land

Lesson 1

Asset

Asset

Liability

Capital

Asset

Asset

Capital

Asset

Asset

3. List the five steps used in preparing a balance sheet.

a. Write the heading.

b. Prepare the assets section.

c. Prepare the liabilities section.

d. Prepare the capital section.

e. Balance and rule the balance sheet.

34

POSTTEST KEY (Continued) Lesson 1

4. Prepare a balance sheet for the Johnson DeliveryService dated May 1 of the current year. Thefollowing are the assets and the liabilitiesJohnson Delivery Service owned andJohnson.

Assets

of theoperated by Fred

$ 635.10CashOffice Supplies 112.40Truck 2,250.00Office Equipment 400.00

Liabilities

Dallas Office Supply Company $ 214.00Auto Finance Company 860.00Bob Mack (creditor) 160.50

(211 / /9-

.. 29 35

LESSON Two

HOW TO RECORD THE OPENING ENTRY

PURPOSE

This lesson will identify the four steps used torecord an opening entry. The learner will recordan opening entry in the general journal.

PEFORMANCE OBJECTIVES

The learner will list the four stepsused in recording an opening entry.

Given a beginning balance sheet and a

general journal form, the learner willrecord an opening entry.

st-WCWRIT., 7,1,,WCW,====.....W.TIMIMIMPIKW.011.11WWwWwiMIPMMTIMMIWVIIMAC.=4..00.70.1,1140.WOMMV

Pr test - 30 minutesLe,ison - 90 minutesPosttest - 30 minutes

NEW VOCABULARY

Journal General journal

book of original entry Opening entry

Entry Source document

REPUISITE KNOWLEDGE

The learner will be required to know the basis forthe classification of accounts as recorded in thebegianing balance sheet.

31)

4


Instructor's_Packet

_Learnerl-sPacket

TestPacket

.Exercise andWorksheet Packet

Pretest Key

Posttest Key

Exercise Sheet Pretest

Posttest

-Exercise Sheet


The instructor will provide a copy of the generaljournal form (Teacher's Reference Guide, page F-8)for the prees771715517=7----------

OVERVIEW

The opening entry contains information shown on thebeginning balance sheet and is recorded in a perma-nent record book or journal. The procedures forrecording the opening entry are: (1) write thedate of the entry, (2) write the debit part of theentry, (3) write the credit part of the entry, and(4) write a brief description of the source docu-ment. The procedure for recording the openingentry will be the same procedure used to recordall entries in the general journal.

It is important thaE the learner understands thenecessity of following each step for each entry.Skipping around and trying to list similar things,such as writing all of the account titles beforewriting the amounts, does not follow the disciplinethat needs to be established by the learner. Thisalso leads to more errors.

LEARNER TASKS

1. Read Chapter 2, pages 17 through 22 in Century21 Accounting.

3831

2. List the four steps used in recording the open-ing entry. The steps are illustrated ane ex-plained on pages 19 through 21 in Century 21Accounting. The learner may check his work withthe text.

3. Complete Problems 2-1 and 2-2 in Century 21Accounting, pages 25 and 26.

4. Check the problems using the working papers key.


1. After the learner has read Chapter 2, pages 14through 22 in Century 21 Accounting, a classroomlecture may be given with emphasis on thefollowing points:

a. The opening entry permanently records thebeginning balance sheet.

b. The journal is the book of original entry.c. Asset items on the balance sheet are re-

corded as debits in the journal.d. Liability and capital items on the balance.

sheet are recorded as credits in the journal.e. The four steps for recording the opening

entry are to Arite the date of the entry,the debits, the credits, and a brief descrip-tion of the source or reason for the journalentry.

f. These four steps are the same for recordingall journal entries.

2. The same bookkeeping filmstrip used in Lesson 1,The Opening Phase of Bookkeeping, may be shownand discussed.

3. Additional activities for the accelerated learnerinclude:

a. Cases 1, 2, and 3, page 24 in Century 21Accounting.

b. Problem 2-13, pages 27 and 28 in Century 21Accounting..

4. Additional tasks not included in the Learner's

32 39

Packet from Century 21 Accounting are:"

a. Study Guide 2 in the workbookb. Study Questions, page 12c. Drill 2-D1, pages 24 and 25d. Problem 2-ML pages 26 and 27e. Problem 2-R1, page 699


No deviations from normal procedures

4033

LESSON Two

PRETEST KEY

1. List the four steps used in recording an opening entry.

a. Write the date of the entry.

b. Write the debit part of the entry.

c. Write the credit part of the entry.

d. Write a brief description of the source document.

2. Record the opening entry from the following balancesheet in the general journal. Use May 1 of the currentyear as the date of the entry.

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PRETEST KEY (Cont ..,d)

GENERAL JOORNAL

Le..ason 2

Page

Date Account Title Post.: . Debit Credit

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10 to

11 It

12 12

13 13

14 14

15 15

16 III

17 17

18 1

13 19

20 20

21 21

22 22

23 23

24 24

25 25

26 26

27 27

2828

29 211

30 . 30

31 . 31

32 32

33

34

33

34

35 35

36 36

37 37

42

LESSON Two

POSTTEST KEY

1. List the four steps used in recording the opening entryin a general journal.

a. Write the date of the entry.

b. Write the debit part of the entry.

c. Write the credit part of the entry.

d. Write a brief description of the source document.

2. Record the opening entry from the following balancesheet in the general journal. Use July 1 of the currentyear as the date of entry.

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43

36

POSTTEST KEY (Continued)nued)

GENERAL JOURNAL

:.esson 2Pam

Date Account Title Ref Debit

`11_40:0

Credit

I-

1

3

4

i

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13 13

14 14

15 15

16 16

17 17

18 . 18

19 I

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22 22

23 23

24

25

24 1

25

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26- 26

27

28

27

-. --28

29 29

30 30

31 31

32 32

33

34

33

35 35

36

37 37

44

LESSON THREE

HOW TO POST THE OPENING ENTRY

PURPOSE

The chart of accounts and ledger will be definedand their purposes explained to the learner inthis lesson. The learner will also identify thefive steps in posting the opening entry and followthese steps to post an opening entry.


The learner will define the ledger andexplain its purpose.

The learner will describe the functionof the chart of accounts.

The learner will list and sequence thefive steps in posting an opening entry.

Given an opening entry and forms forthe general ledger, the learner willpost the opening entry to the generalledger.

LESSON TIME

Pretest - 30 minutesLesson - 90 minutesPosttest - 30 minutes

NEW VOCABULARY

Business transaction

Account

45

078

Debit side

Debit or debit entry

Account title

Curt of accounts Credit or vredit entry

Opening an account Ledger

Account number -Posting

PREREQUISITE KNOWLEDGE

The learner will be required to know the classi-fications_of balance sheet accounts and thepurpose of the opening entry.


Instructor'sPacket

Learner'sPacket

TestPacket


Pretest KeY

Posttest Key

Exercise Sheet Pretest

Posttest

None


Provide the learner with general ledger forms fromthe Teacher's Reference Guide, page F-14, for thepretest and posttest

.

All posttests over the material coverea thus farmust be taken before continuing the lessons.

OVERVIEW

Accounting records show the day-to-day financialchanges in the operation of a business. Thesechanges, as recorded in the journal, are sortedand summarized in the ledger.

46

A group of account$ LeferLd Lo a Ledger.The chart of accounts is a listing of the ledgeraccount titles and their numbers.

The process of sorting and summarizing the trans-actions from the ledger is called posting. Thefive steps to be followed are:

1. Write the amount.2. Write the date of the transaction.3. Write the word Balance.4. Write the post re6rence in the ledger.5. Write the post reference in the journal.

This lesson will conclude the study of the stepsinvolved in starting an accounting'system.

LEARNER TASKS

1. Read Chapter 3, pages 29 through 38 inCentury 21 Accounting.

2. Define the ledger and describe its purpose.

3. Describe the function of the chart of accounts.

4. Lis.. and sequence the five steps in posting anopening entry.

5. Check the answers to taisks 2, 3, and 4 in thetextbook Century 21 Accounting, pages 29through 37.

6. Complete problem 3-1, pages 41 and 42 in Century21 Accounting. Also answer the questionslisted in the self-checking section of theproblem.

7. Check the_problem,_using thc teacher's iaitiroin.


1. After the learner has read the reference mate-rial in the textbook, Chapter 3, pages 29through 38, Century 21 Accounting, a classroom

47

40

A

lecture may be given with emphasis on thefollowing areas:

a. Chart of accountsb. Five steps in the procedure for posting to

the ledgerc. Nature of account balancesd. Parts and purpose of the ledger

2. Additional exercises from Century 21 Accountingthat the instructor may use for an acceleratedlearner are:

a. Cases 1, 2, and 3, page 40b. Bonus Problem 3-B, pages 43 and 44

3. Additional exercises relevant to the lesson fromCentury 21 Accounting that the instructor mayuse are:

a. Study Questions, page 39b. Study Guide 3 in workbookc. Drill 3-D1, page 40d. Drill 3-D2, page 41e. Mastery Problem 3-M, pages 42 and 43f. Review Problems 3-R1, page 699

4. The filmstrip used in Lessons 1 and 2, Part 1,The Opening Phases of Bookkeeping may alsobe shown and discussed in this lesson.


No deviation from normal procedures

48

THNt.

PRETEST KEY

1, Define the ledger and explain its purpose.

a. Definition: A ledger is a group of accounts.

b. Purpose: The ledger organizes accounts in asystematic manner.

2. Explain the function of the chart of accounts.

The chart of accounts serves as a table of contentsfor a general ledger. It is a listing of theaccount titles and their numbers.

3. List and sequence the five steps used in posting anopening entry.

a. Write the amount of the entry.

b. Write the date of the entry.

c. Write the word Balance.

d. Write the post reference in the ledger.

e. Write the post reference in the journal.

4. Post the following opening entry to the generalledger.

GENERAL JOURNAL Page2.

Date Post.Account Title R9c) Debit7

Crediti T7-

2 .,4m /

.,- w 4 /A I Ago

-

AO

11r . . .4 . A ..1. 0

lif, Al. 0410

1--i

--t4

4 / / ....... _.,WA......,_.,WA......, .-/ / ,5 1

1

! 1 /..... ..

if / 0, .

riii illI6,1f;

411

,711.44titt4A.4, DU i i--i'

9 11 1 ! Yg&tie.Aa.da._ 4/ 2 I

LI lo

___

10 ;, I 1240-ALLialazg--el / / a 111


Mary Western Real Estate

Charts of Accounts

Lesson 3

11) AssetsAccountNumber

Account(2) Liabilities Number

Cash 11 John's Plumbing Co. 21Office Supplies 12 Fisher WholesaleFurniture and Furniture Co. 22

Fixtures 13 Auto Loan Co. 23Automobile 14

(3) Capital

Mary Western, Capital 31

4350


GENERAL LEDGER

Lesson 3

ACCOUNT NO ilDATE N. ITEMS

,Poirr. DEBIT

.......................,DATE ITEMS I'M.

REF. CREDIT

401.11171.1. _

1

ACCOUNT NO...

DATE 011:31111== . --DATE ITEMS P°3T* I. CREDIT

ilTSIMPFAIIIIMIIIIMMImimimmi .1.MB

tl

ACCOUNT NO /9DATE

nirimirPost.Rxr. DEBIT DATE ITEMS Port. CREDITREF. f

:

i l

,

MIIIIIMIIIIIIIIIIII.

,

!

,

L

ACCOUNT NO /,1DATE Pon%

Rtr. DEBIT DADATET

_ .ITEMS ! °sT i CREDITREF.

1 zorISMIEll

IIIIIII

NM 11111

I


GENERAL LEDGER

Lesson 3

ACCOUNT NO 4:1'2/

DATE ITEMV I POST. If DEBITREF. :I1

V DATE 14-EMS POST.REF. CREDIT

.1 f fda,--14-e-e-. /05-60I 4

q

I

1r

1,

1

11

rIi Il

iil

f1

iI

11

DATE ITEMS I POST.REF. DEBIT

e4e5171(-74e2

DATE

aZ.3ACCOUNT NO

ITEMS POST.REF. CREDIT

f ii

I I

/0,73600

ACCOUNT NO 1.29/

DATE , ITEMS E. DEBIT DATE ITEMS ' P4 41 CREDIT°51,Rcrd

...' 4, ....a

I

i

't 1

I li

1

t

I1

4

1

1 t ii 4

ii 1

11

11

52

LESS(' THREE

POSTTEST KEY

1. Define and explain the purpose of the ledger.

a. Definition: A ledger is a group of accounts.

b. Purpose: There is a definite need for organi-zation of accounts in a systematicmanner.

2. Explain the function oT the chart of accounts.

It serves as a table of contents for a general ledger.The chart of accounts is a listing of the account.:titles and their numbers.

3,. List and sequence the five steps used in posting anopening entry.

a. Write the amount.

b. Write the date.

c. Write the word Balance.

d. Write the post reference in ledger.

e. Write the post reference in journal.

4. Post the opening entry to the general ledger.

GENERAL JOURNAL

Date Account Title Post.Ref,

//Debit Credit

i

2

( 2 '1 , . _i__

/2 IOWpri

6 Poo

1

2

/0i

,3

4If er, *a.eit4;x_11,)5 Cr 1.5.:

42" of./...100

5

7

6 / /..74.,.......z&AL a,.

1E6. .,.. . ... i 1 / ' , / . 1.1 /A iall ./... ,, ,.....

II IPMPOO 9

1010 /

.1 ...IP ...

5116


James Russell InsuranceChart of Accounts

Account Account(1) Assets Number (2) Liabilities Number

Cash 11 Thompson Furn. Co. 21Automobile 12 Public Utility Co. 22Office Furniture 13 Auto Sales and Service 23Office Machines 14Office Supplies 15

(3) CapitalJames Russell, Capital 31

54 4.7

POSTTEST KEY At.Lnueci)

GENERAL LEDGER

Lesson 3

ACCOUNT NO /1DATE s ITEMS PosT. It DEBIT 111 DATE ITEMSREF.

91.5-,01

POST.REF', !i CREDIT

,11

DATE

f--ITEMS POST.

REF. DEBIT DATE ITEMS POST.REF. CREDIT

2 4)0,voir

..71614,7tiDATE ITEMS Er.

ACCOUNT NO 149

DEBIT DATE lTCMS Pas*.REF CREDIT

,9;)97 po

gr_RellPosDATE ITEMS

11,

t.

et) '11a6/(4,*(.66. ACCOUNT NO. /,4/:1 DATE ITEMS

REPOSTCREDIT,


DATE t ITEMS

ORM .1,..

POST.REF.

GENERAL LEDGER

1%/ DEBIT DATE

Lesson 3

ACCOUNT NO

ITEMS Post.REP'. CREDIT

OF ,,4111.11.11.1.111.111.11111

RI

DATE

ZIA4& Uet.(.1 &ITEMS POSTAI DEBIT Li DATEREF. .1

ACCOUNT NO 02

ITEMS +Pos.Rcr.r. CREDIT

fq-Aht-PCM... 6azoo,

rf

Ri

ACCOUNT NO at2C3

DATE ITEMS Posy,Rcr.S4 DEBIT DATE

/51--

ITEMS ^ POSTRer. CREDIT

!I'

4

POSTTEST KEY (C InueJ)

GENERAL LEDGER

Lesson 3

ACCOUNT NO 13/

I

DATE 1 ITEMS POST DEBITREF. DATE ITEMS POST.Flu,.

CREDIT

1

, i

....."agz?..,t..e.g.._ 6- ,4 7.0 0

ill

I.ACCOUNT NO,.

DATE ITEMS ',I POST. 1w; Rc. :1, DEBIT I DATE

IITEMS POST.

Ri. ,,,,

's

CREDIT

41

Iif i

I,

I I

i ,

11

.

II

qiq

I fit

, 1

ACCOUNT NO

if11 DATE ITEMS POST.

Rcr, DEBIT-4

t.l:,11

o,

DATE ITEMS I ' " "I, Rcr. It

CREDIT

I

1 0

I I I ,

r r

1

lii f

I

0

I

0 f I i i-

it

t

II 1 1I

itf

1

I I f 1 I

ACCOUNT NO

1r AE 1 ITEMSDATEiiPOST.Flu. DEBIT , Par.ITEMS CREDITI DATE RErF1 I

I!11---1-1)

,/ lIf

1

i 'r . I

iil. ..

4

.,

II

I

I

1

I

ti!'l

.9

57

LESSON FOUR

HOW BUSINESS TRANSACTIONS AFFECT

BALANCE SHEET ACCOUNTS

PURPOSE

In this lesson the learner will see how thebeginning balances of assets, liabilities, andcapital accounts are increased or decreased asa result of journal transactions.


Given a list of transactions pertainingto assets, liabilities, and/or capitalaccounts, the learner will indicatethe classification of the accounts,the debit and credit parts of thetransaction, and whether the accountbalances increased or decreased.

LESSON TIME


NEW VOCABULARY

T account

Debit balance

Account balance

Credit balance

59

51


The learner will need to know the classificationsof balance sheet accounts, where the opening entryis posted in the ledger, and the accounting equation.

n 'S'

INCLUDEDNCLUDED WITH LESSON

Instructor'sPacket

Learner'sPacket

TestPacket

WorksheetPacket

Pretest Key

Posttest Key

Learner RecordSheet 2

Pretest

Posttest

None


None

OVERVIEW

In this lesson business transactions are intro-duced for the first time. The transactions,which concern balance sheet accounts, are brokendown into their debit and credit parts. Theeffects of the transactions on the accountbalances are determined.

LEARNER'S TASKS

1. Read Chapter 4, pages 45 through 52, inCentury 21 Accounting (Accounting 10/12,pages 20 through 26 and 40 through 5I77

2. Do Drills 4-D1, 4-D2, 4-D3, and 4-D4'on pages54 through 56 in Century 21 Accounting(Accounting 10/12: Problems 14, 15, and 16,

'60 52

pages 25 and 26; problems 24 through 26,pages 44 and 45; problems 27 through 31, pages49 through 51).

3. Complete Problems 4-1 and 4-2, pages 57 and58 in Century 21 Accounting.

4. Check the drills and problems, using theteacher's edition of the working papers.


1. After the learner has: read the assignedmaterial in the textbook, a classroom lecturemay be given with emphasis on the followingpoints:

a. The balance of an asset account is usuallya debit.

b. The balance,of a liability and capitalaccount is usually a credit.

c. The balance side of an account is whereincreases are recorded and the oppositeside is where decreases are recorded inthe ledger.

d. Business transactions are broken down intotheir debit and credit parts whenjournalized.

2. The instructor may assign the following tasksfrom Century 21 Accounting for the acceleratedlearner:

a. Cases 1 and 2, pages 53 and 54b. Bonus Problem 4-B, page 60

3. The instructor may use the following tasksfrom Century 21 Accounting in conjunction withthe lesson:

a. Study Questions, page 53b. Study Guide 4 in workbookc. Master Problem 4-M, page 59d. Review Problem 4-R1, page 700


No deviation from normal procedures61

53

LESSON FOUR

PRETEST KEY

Sara Johnson operates a real estate business. Her ledgercontains the following accounts:

Cash Auto Sales and Repair (creditor)Office Supplies Public Utility Company (creditor)Office Furniture Office Supply and Equipment (creditor)Office Machines Sara Johnson, CapitalLibraryAutomobile

Instructions: For each of the following problems, writethe names of the accounts that are affected by the trans-action and the classification of each account. Also, checkthe appropriate columns that indicate how the amount isrecorded and how the account balance is changed.

1. Purchased a reference book for the library. Paid cash.

2. Purchased a new adding machine for the office. Paidcash.

3. Paid cash to Public Utility Company for amount owed.

4. Received cash from sale of old adding machine.

5. Paid cash to Office Supply and Equipment for amountowed. /'

6. Paid cash for order of personalized office stationeryreceived today.

7. Paid cash to Auto Sales and Repair in part payment ofthe amount owed.

8. Received a personal check from Mrs. Johnson as anadditional investment in the business.

63

54


How is the How is t]Name Account

Problem Amount Re- Account I

of Classifi-Number corded? ance Cha n

Account cationDebit Credit Increase l

1 Library Asset x x

Cash Asset x

2 Office Machines Asset x x

(Cash Asset x

3 Public Utility Co. Liability x

Cash Asset x

4 Cash Asset x x

Office Machines Asset x

Office Supply5 and Equipment Liability x

Cash Asset x

6 Office Supplies Asset x x

Cash Asset x

Auto Sales7 and Repair Liability x

Cash Asset x

8 Cash Asset x x

Sara Johnson,Capital Capital x x

e

al-ged? _

Decrease

x

x

x

x

x

x

x

x

x

x

LESSON FOUR

POSTTEST KEY

Mr. Richard Williams operates an insurance agency. Hisledger contains the following balance sheet accounts:

CashAutomobileOffice SuppliesOffice MachinesFurniture and

Fixtures

City Supply Company (creditor)Professional Answering Service

(creditor)Public Utility Company (creditor)Star Garage (creditor)Richard Williams, Capital

Instructions: For each of the following problems, writethe names of the accounts that are affected by the trans-action and the classification of each account. Also, checkthe appropriate columns that indicate how the amount isrecorded and how the account balance is changed.

1. Received $700 from Richard Williams, the owner, as anadditional investment in the business

2. Received $25 from sale of old typewriter

3. Paid $300 for a new typewriter

4. Paid $65 to Star Garage for repair of automobile

5. Paid $35 to Public Utility Company

6. Paid $40 for stationery supplies

7. Paid $45 to Professional Answering Service for phoneanswering service

8. Received $60 from sale of old office couch

9. Paid $125 for new desk for office

65

56


ProblemNumber

Nameof

Account

AccountClassifi-cation

How is theAmount Re-corded?

How is theAccount Bal-ance Changed?

Debit Credit Increase Decrease

1 Cash Asset x

Richard Williams,Capital Capital

2 Cash Asset x

Office Machines Asset

3 Office Machines Asset x x

Cash Asset x x

4 Star Garage Liability x x

Cash Asset

5 Public Utility Co. Liability x

Cash Asset

6 Office Supplies Asset

Cash AssetProfessionalAnswering Service Liability

Cash Asset x x

8 Cash Asset x

Furniture andFixtures Asset x

9

Furniture andFixtures Asset

Cash Asset x x

66r

t f

LESSON FIVE

HOW BUSINESS TRANSACTIONS AFFECT INCOME AND

EXPENSE ACCOUNTS

PURPOSE

In this lesson two new classifications of accounts,income and expense, will be explained. The debitand credit parts of transactions pertaining to in-come and expense accounts will be determined andthe effect of the transaction on the account bal-ance will be described. The effect of the incomeand expense transactions on the capital accountwill also be discussed.


Given a list of transactions pertainingto income and expense accounts, thelearner will classify the accounts,identify the debit and credit parts ofthe transactions, and determine theincrease or decrease in the accountbalances.

LESSON TIME


NEW VOCABULARY'

Income

Profit

Expense

Loss


The learner should know the three steps for analyz-ing business transactions, that an increase incapital is recorded as a credit, and that a decreasein capital is recorded as a debit.


Instructor'sPacket

Learner'sPacket

TestPacket


Pretest Key

Posttest Key

None Pretest

Posttest

None


None

OVERVIEW

Two new account classifications, income and expense,are introduced. The definitions of the words andtheir effects on the capital account are discussed.The learner will follow the three steps used in theprevious lesson to analyze transactions that affectincome and expense accounts and determine the in-creases or decreases in the account balances.

r:968

An overview of this lesson might begin with thestatement, "Some learners will become confused."The illustration on page 67 in Century 21 Account-ing should be thoroughly understood by the learnerbefore he continues in the guide. The incorrect"reasoning" that you will be trying to straightenout may include one or both of the following philo-sophies:

Assets, a debit, show what a person owns,and liabilities, a credit, show what aperson owes. Income should have a debitbalance because it makes me worth more,and expenses should have credit balancesbecause they make me worth less.

How can you "credit" income? The moneythat I owe a store for charged merchan-dise is a credit. When I charge more, Iincrease my credit at the store.

At the end of this lesson, the learner will beready to begin recording transactions in thejournal.

LEARNER TASKS

1. Read Chapter ..), pages 61 through 67 in Century21 Accounting (Accounting 10/12, pages 27through 30 and pages 53 through 55).

2. Do Drills 5-D1, 5-D2, and 5-D3, pages 69 and 7(in Century 21 Accounting (Problems 17 through19, pages 31 and 32; Problems 32 through 35,pages 55 through 58 in Accounting 10/12).

3. Complete Problems 5-1 and 5-2 in Century 21Accounting, pages 70 through 72.

4. Check the drills and problems, using theteacher's edition.


1. After the learners have read the appropriatematerial in the text (see Learner Task No. 1) ,

69

Co

a classroom lecture may be given with empha-sis on the following points:

a. Definition and purpose of income accountb. Definition and purpose of expense accountc. Analysis of income and expense transactions

2. Additional tasks for the accelerated learnerthat may be used with this lesson from Century21 Accounting include the following problems:

a. Cases 1 through 4, pages 68 and 69b. Bonus Problem 5-B, pages 73 and 74

3. Additional tasks from Century 21 Accountingthat the instructor may use with the lessoninclude the following exercises and problems:

a. Study QuestionsL page 68b. Study Guide 4 in workbookc. Mastery Problem 5-M, pages 72 and 73d. Review Problem 5-R1, page 701

6170

LESSON FIVE

PRETEST KEY

Alex Parkhill owns a real estate agency. His ledgercontains the following accounts:

CashOffice SuppliesOffice MachinesFurniture and FixtureSCummings Office Supply and

Equipment (creditor)Johnson's Plumbing (creditor)

Alex Parkhill, CapitalSales Commissions IncomeAdvertising ExpenseRent ExpenseTelephone ExpenseUtilities Expense

Instructions: For each of the following problems, writethe names of the accounts that are affected by the trans-action and the classification of each account. Also,check the appropriate columns that indicate how the amountis recorded and how the account balance is changed.

1. Paid $175 cash for this month's rent

2. Paid $24 cash for advertisement in local newspaper

3. Received $400 cash for commission from sale of house

4. Received $200 cash for commission from sale ofproperty

5. Paid $56 cash for telephone bill

6. Paid $125 cash for new sign on office building

7. Received $429 for commission from sale of apartmentbuilding

8. Paid $35 cash for gas and electric bill

9. Paid $7 cash for water bill

71

62

PRETEST KEY (Continued)Lesson 5

ProblemNumber

Nameof

Account

Rent expense

AccountClassifi-cation

Expense

How is theAmountRecorded?

How is theAccount

Balance Changed?

Debit

x

Credit Increase

x

Decrease

1

Cash Asset x x

2 Cash Asset x x

AdvertisementExpense Expense x x

3 Cash Asset x x

Sales CommissionIncome Income x x

4 Cash Asset x x


5

TelephoneExpense Expense x x

Cash Asset x x

6AdvertisingExpense Expense x x

Cash Asset x x

7 Cash Asset x x


8UtilitiesExpense '

Expense x x

Cash Asset x x

9UtilitiesExpense Expense x x

Cash Asset x x

72.C3

LESSON FIVE

POSTTEST KEY

Instructions: Refer to the T accounts shown below. For eachproblem, write the names of the accounts that are affected bythe transaction and the classification of each account. Also,check the appropriate columns that indicate how the amount isrecorded and how the account balance is changed.

1. Cash 2. Office Machines 3. Cash

40.00 150.00 200.00

Office Furniture

40.00

Cash

1150.00

Sales Income

200.00

4. Rent Expense 5. Jay's Garage (credi- 6. Telephone Expensetor)

175.00 120.00 - 38.00

Cash

175.00

Cash

7. Cash 8. Cash

120.00

1000.00 270.00 1

Cash

38.00

9. Public Utility Co.

47.00

Carolyn Reed, Capi- Delive Income Cashtal

1000.00 270.00 47.00

10. Office Furniture

85.00

Cash

85.00


Problem*Number

Nameof

Account

AccountClassifi-'cation

How is theAn1(

How is eAccount

Balance Changed?Recorded?Debit Credit Increase Decrease,

1 Cash Asset

Office Furniture Asset

2 Office Machines Asset x.

Cash Asset

3 Cash Asset

Sales Income Income

4 Rent Expense Expense

Cash Asset

5 Jay's Garage Liability x

Cash Asset

6 Telephone Expense Expense

Cash Asset

7 Cash AssetCarolyn Reed,Capital

Cash

Capital

Asset8

Delivery Income Income x x,.

9

Public UtilityComan Liabilit

_Saab _LE

Asset

____

x10 Office Furniture

Cash Asset x x

7465

LESSON SIX

HOW TO RECORD BUSINESS TRANSACTIONS IN THE JOURNAL

PURPOSE

The learner will review accounting terms andapply the four steps involved in journalizingas they relate to the cash journal.


Given a list of accounting termspreviously studied, the learner willdefine the terms.

Given a list of cash transactions anda cash journal, the learner will per-form the following functions:

(1) Analyzing the transaction(2) Recording the transaction(3) Proving cash(4) Totaling the journal(5) Ruling the journal

_

LESSON TIME


66

75

NEW VOCABULARY

Journalizing Memorandum entry

Special Journal Footings

Cash Journal Proving cash

Double-entry accounting Single-entry accounting


The learner will need to know the four steps forjournalizing an accounting transaction, and thedebit and credit parts of transactions involvingassets, liabilities, capital, income aria/or expenseaccounts.


Instructor'sPacket

Learner'sPacket

TestPacket

Exeibise andWorksheet Packet

Pretest Key

Posttest Kel

VocabularyReviewWorksheet

Pretest

Posttest

VocabularyReviewWorksheet


Provide the learner with a copy of the cash journal(Teacher's Reference Guide, page F-l) for the pretestand posttest.

OVERVIEW

In this lesson the learner will record financialactivities for a business in a cash journal. Ashort illustration of journalizing in the general

76

C?

journal is given first. Following thi^ thepurpose of a special journal is explained, and thecash journal is defined and described.

The learner will become familiar with the memo-randum entry. He will follow the four stepspreviously studied in Lesson 2 and record trail-if=actions in the cash ipurnal. The four steps are:write theClate,Write the debit, Wale the credit,and write the source or reason for the entry. Thelearner will find out how to prove cash, and hewill foot, prove, and rule the cash journal.

LEARNER TASKS

1. Read Chapter 6, pages 75 through 89 in Century21 Accounting. (Accounting 10/12 contains noinformation on the five-column cash journal.Journalizing is discussed on pages 60 through66. Appropriate problems are 36 through 38 onpages 65 through 67).

2. Complete Vocabulary Review worksheet Ea-abiaingto the directions given.

3. Do Drills 6-D1 and 6-D2, pages 91 and 92.

4. Use the teacher's edition to check the drills.

5. Complete Problems 6-1 and 6-2, pages 93through 95.

Special Note: The learner will need Problem6-2 to complete Problem 7-1.

6. Check the problems, using the teacher's edition.


1. After the learner has read Chapter 6 in thetextbook, a classroom lecture may be givenwith emphasis on the following points:

a. Reasons for journalizing transactionsb. Advantages of using a cash journalc. Proving the accuracy of the cash journald. Ruling the cash journal

77

2. Additional tasks that may be used in the lessonwith the accelerated learner are the following:

a. Cases 1, 2, 3, and 4, pages 90 and 91b. Bonus problem 6 -B, pagWS-97 and-911--

3. Additional tasks that may be used in conjunctionwith the lesson are the following:

a. Study Questions, page 90b. Study Guide 6 in workbookc. Mastery Problem 6-M, pages 95

through 97d. Review Problem 6-R1, pages 701 and 702

in the textbook.

4. A bookkeeping filmstrip, Part II, The RecordingPhase of Bookkeeping, Catalog No. B854, South-Western Publishing Company, may be shown anddiscussed in the classroom.



6978

LESSON SIX

PRETEST KEY

1. Write the definitions for the following accountingterms.

a. Accounting equation

b. Source document

c. Double-entry accounting

d. Liability

e. Debit side

f. Posting

g. Income

h. Capital

i. Journal

J Special journal

k. Accounting

1. Chart of accounts

m. Memorandum entry

n. Cash journal

CENTURY 21 ACCOUNTING

TextbookPage

Teacher'sReference Guide

11 25

18 27

76 34

7 25

30 28

32 29

61 32

7 25

17 27

76 34

3 25

31 28

79 34

76 34

PRETM KEY (Contin9r',!1 Lesson 6

2. Christine Thompson owns and operates a real estatefirm. Her ledger contains the following accounts:

CashAutomobileOffice FurnitureOffice MachinesOffice SuppliesFrost Office Supply and

Equipment (creditor)City Auto Finance Co.Christine Thompson, Capital

Commissions IncomeAdverLising ExpenseAutomobile ExpenseMiscellaneous ExpenseRent ExpenseUtility Expense

a. Record the following transactions on page 8 ofa five-column cash journal. Use the currentyear when journalizing the transactions: Numberall receipts beginning with.76. All paymentswere made by check. Numberall checks beginningwith 3025.

The cash isalance on February 1 was $542.

Feb. 1 cash, $200, for rent of office forV:=J:Tuary

Paid cash, $20, for advertising in news-

5 Sold old office desk; received cash, $70

5 Received cash, $200, as commission fromrenting a house

5 Received cash, $750, as commission froms'=.11ing a house

6 Paid cash, $325, for new office desk

6 Paid cash, $100, for new office chair

7 Paid cash, $112, to City Auto FinanceCompany for amount owed

9 Received cash, $168, as commission fornnitinq a house

16 Paid cash, $14, for oil change and gasfor automobile

1-a.44.

80


16 Paid cash, $67, for amount owed to FrostOffice Supply and Equipment

23 Paid cash, $16, for renewal of magazinesubscriptions for office

26 Received cash, $350, as commission fromsale of land

28 Paid cash, $65, for utility bill forFebruary

28 Received from Christine Thompson, theproprietor, $500, as an additional in-vestment in the business

b. Foot the journal.

c. Prove cash. The checkbook balance February 28was $1661.

d. Total and rule the journal.

81

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LESSON SIX

POSTTEST KEY

1. Write the definitions for the following accountingterms.

a. Balance sheet

b. Journalizing

c. Footings

d. Creditor

e. Credit side

f. Account balance

g. Expense

h. Proprietor

i. Opening entry

j . Single-entry accounting

k- Asset

1. Opening an account

m. Ledger

n. Proving cash

CENTURY 21 ACCOUNTING

TextbookPage

Teacher'sReference Guide

6 25

75 34

87 34

7 25

30 28

45 30

64 32

7 25

17 27

76 34

7 25

32 29

29 28

88 34


2. Frank Taylor owns and operates a barber shop. Hisledger contains the following accounLs:

CashShop SuppliesShop EquipmentWilson Linen Supply

(creditor)Thompson Uniform Co.

(creditor)Frank Taylor, Capital

IncomeAdvertising ExpenseMiscellaneous ExpenseRent ExpenseWages ExpenseUtilities Expense

a. Record the following transactions on page 4 ofa five-column cash journal. Use the currentyear when journalizing the transactions. Numberall receipts beginning with 175. All paymentswere made by check. Number all checks beginningwith 1450.

The cash balance on March 1 was $736.

March 2 Paid cash, $675, for weekly wages

2 Received and deposited cash, $1250,for income from the week

5 Paid cash, $400, for monthly rent

6 Paid cash to Thompson Uniform Co.,$52, for monthly smock rental

6 Paid cash to Wilson Linen Co., $164,for monthly linen service

8 Paid cash, $17, for magazine sub-scriptions

9 Paid cash, $675, for weekly wages

9 Received and deposited cash, $1200,for income from the week

12 Paid cash, $200, for new equiimient

84


14 Bought supplies and paid cash, $553

15 Paid cash, $4, for newspaper for month


16 Received and deposited cash, $1,234, forincome from the week

23 Paid cash, $675, for weekly wager

23 Received and deposited cash, $9624 forincome for the week

26 Paid cash, $28, for advertising innewspaper


30 Paid cash, $96, for utilities for March

30 Received and deposited cash, $1208, forincome from the week

b. Foot each of the column totals in the cash journal.Prove the equality of debits and credits.

c. Prove cash. The cash balance on March 31 was $1701.

d. Total and rule the journal.

85

76

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LESSON SEVEN

HOW TO POST JOURNAL ENTRIES TO THE LEDGER

PURPOSE

The four steps of posting from the cash journal tothe ledger will be explained, and the learner willbe required to post a cash journal that has beentotaled and ruled.


The learner will list the four steps inposting from a cash journal.

Given a totaled and ruled cash journal,the learner will post the amounts tothe general ledger.

LESSON TIME

Pretest - 20 minutesLesson 110 minutesPosttest - 20 minutes


The learner will be required to understand journa-lizing in the cash journal and to recall the fivesteps used in posting to the ledger.


Instructor'sPacket

Learner'sPacket

TestPacket


Pretest Key

Posttest Kel

.

Exercise Sheet

Exercise SheetKey

Pretest

Posttest

Exercise Sheet


The learner will need the cash journal completed inLesson 6, Problem 6-2, to do Problem 7-1.

At the conclusion of this lesson, all tests over thematerial in Lessons 4 through 7 must be taken and theobjectives signed before the learner may proceed toLesson 8.

OVERVIEW

In this lesson the learner will follow the followingfour steps to post individual amounts and specialcolumns from the cash journal to the ledger.

1. Write the amount.2. Write the date.3. Write the post reference in the ledger.4. Write the post reference in the journal.

The purpose of posting will also be discussed. Thepurpose of posting is to sort journal transactionsinto the different ledger accounts where the infor-mation may be summarized and reported.

LEARNER TASKS

1. Read Chapter 7, pages 99 through 112 in theCentury 21 Accounting textbook. (Although

88

Accounting 10/12 does not use the five columncash journal, appropriate reading material re-garding posting may be found on pages 67 through73. Tasks for reading assignment are problems40 and 41 on page 75.)

2. List the four steps of posting from a cash jour-nal on the exercise sheet provided in the lesson.

3. Check the answers, using the exercise sheet key.

4. Complete Drills 7-D1, 7-D2, and 7-D3 on pages 114and 115 in the textbook.

5. Do Problem 7-1 on page 115 in the textbook.

6. Check the drills and problems, using the teacher'sedition.


1. After the learners have read the material inChapter 7 of the textbook, the instructor maypresent a classroom lecture. The followingpoints should be emphasized by the instructor.

a. Steps in posting individual journal entriesb. Steps in posting columnar totals from the

journalc. Purpose of posting

2.. Additional problems from the Century 21 Account-ing textbook for the accelerated learner thatmay be used with this lesson include the follow-ing exercises.

a. Cases 1, 2, and 3 on page 113b. Bonus Problem 7-B on pages 117 and 118

, 3. 3. Additional materials that may be used with thislesson from the textbook and working papers are:

a. Study Questions page 113b. Study Guide 7 in workbookc. Mastery Problem 7-M, pages 115 through 117d. Review Problem 7-R1, pages 703 and 704



_ A9n

LESSON SEVEN

PRETEST KEY

1. List the four steps used in posting from 'a cashjournal.

a. Write the amount of the entry in the ledger.

b. Write the date of the entry in the ledger.

c. Write the post reference in the ledger.

d. Write the post reference in the journal.

2. The cash journal for the Thomas Phillips RealtyAgency appears on the following page. The ledgerfor the agency is also given.

Instructions:

a. Post the individual amounts in the generaldebit and general credit columns to theaccounts in the ledger.

b. Post the totals of the three special columnsof the cash journal to the proper accountsin the ledger.

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LESSON SEVEN

POSTTEST KEY

1. List the four steps used in posting ftom a-Uashjournal.

a. Write the amount of the entry in the ledger.

b. Write the date of the entry in the ledger.

c. Write the post reference in the ledger.

d. Write the post reference in the journal.

2. The cash journal for Dr. Peter Franklin appearson the following page. The ledger is also given.

Instructions:

a. Post the individual amounts in the generaldebit and general credit columns to theaccounts in the ledger.

b. Post the totals of the three special columnsof the cash journal to the proper accountsin the ledger.

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LESSON EIGHT

HOW TO PROVE THE ACCURACY OF POSTING

PURPOSE

In this lesson the learner will become familiarwith the function of a trial balance and the fivesteps that are used to prepare a trial balance.He will learn the seven steps for locating errorswhen the trial balance does not balance. Thelearner will also prepare a trial balance.


The learner will identify a function ofthe trial balance.

The learner will list the five steps inpreparing a trial balance.

The learner will describe the seven step-by-step procedures fori6cating'errorsWhen a trial balance does not balance.

Given a trial balance form and the ledgeraccount titles with their balances, thelearner will prepare a trial, balance.

41,....1.1,1IIA*6110.,........

LESSON TIME


103

93

...e.Cini.wrarnoMeNIV

NEW VOCABULARY

Trial balance


The learner will need to know the purpose of the

ledger and the steps of posting from the journal

to the ledger.


Instructor'Packet

Learner'sPacket

TestPacket


Pretest Key

Posttest Key

Exercise Sheet

Exercise SheetKey

Trial BalanceWorksheet

Trial BalanceWorksheet Key

Learner RecordSheet 3

Pretest

Posttest

SPEC!A ACTIViTIES OR CONCERNS

None

Trial BalanceWorksheet

Exercise Sheet

OVEVIE:4

Th e. function of the trial balance is to prove the

equality of the debits and credits The five steps

104)1

that are u:ed in :inft: are:

1. Write the heading.2. Last the'accounts in the ledger and their

balances..c3. Rule the columns with a single line.

4. Add the columns and compare the totals.If the totals are the same, write theamount.

5. Rule the columns wif11 a double line.

If the debit and credit columns of a trail balancedo not agree, there are seven steps that are followedto locate the errors in the trail balance. Thesesteps are:

1. Re-add the columns of the trial balance.2. Find the difference between the column

totals. Check for this number in theledger and journals.

3. Divide the difference between the columntotals by two. Check to see if thisnumber was written on the wrong side ofthe ledger account or trial balance.

4. Divide the difference between the totalsof the columns by nine. If the differ-ence is evenly divisible by nine, lookfor transpc-7ed nthabers in the ledger andjournal. Also look for numbers where thedecimal point: has been incorrectly placed.

5. Compare the ledger account balances withthe balances written on the trial balanceto see if they are the same.

6. Verify the account balances in the ledgerand the footings.

7. Verify the posting of each entry or columntotal in the jcurual.

Preparation of the trial balance is the first part ofthe third step in the accounting cycle. In the nextlesson the learner will see how the trial balanceis used to complete a six-column work sheet.

LEARNER TASKS

1. Read Chapter 8 on pages 119 through 129 inCentua 21 Accounting (Accountingly12, pages78 through 85).

105

2. Identify a function of the trial balance. Writethe response on the exercise sheet.

3. List on the exercise sheet the five steps inpreparing a trial balance.

4. Describe the seven step-by-step procedures forlocating errors when a trial balance does notbalance. Write the response on the exercisesheet.

5. Check the answers to Tasks 2, 3, and 4, usingthe exercise sheet key.

6. Complete the Trial Balance worksheet accordingto the directions given. .

7. Check the worksheet using the Trial BalanCeworksheet key.

8. Do Drills 8 -Di and 8-D2 on pages 130 and 131 inCenllua21AccountLI.

9. Complete Problems 8-1 and 8-2 on page 132 inCentury 21 Accounting (Accounting 10/12, Prob-lems 43 through 46, page 86).

10. Check the drills and problems, using the teach-er's edition of the workbook.

SUPPLEMENIAL ACTIVITIES

1. Aftcx the 1:,..J1r-ils,4 K,,w4 read the mrtterial in theT.Sk 1) , a classroom lec-

tvle ray h stx,ea Yith -Irophasis cm the following

a. to loot 3nd totz-11 tho leagar accountsb. 1.Tc41 to p..epave a trial balancec. I4ew to errors when a trial balance

doeo 150.aftce

2. ' :or talc; lesson that may beacce3srd learner include the

C:7:rktlzry21 AccountinvCaz.,.; 1, 2, :'.:1(T1 3, on page 130.

3. lAdJ:Ijion:=51 for this lesson includes then',!, from C,Dtury 21 Accounti42:

. p....jo 129 in textbook

c. Pr,r)lzc.t. t, pag.?s L33 through 136 (This is as(.; far.)

d. Review Problems 8-R1 and 8-R2 on pages 704and 705.



LESSON EIGHT

PRETEST KEY

1. Circle the correct response to the following question:

Which one of the following describes the functionof the trial balance?

a. Summarizes the financial condition of a businessb. Reports the income, expenses, and net income or

loss for a businessc. Shows how the cash balance of a business agrees

with the bank balance0 Proves the equality of the debits and credits in

the ledger

2. List the five steps in preparing a trial balance.

a. Write the heading for the trial balance.

b. List the accounts in the ledger and theirbalances.

c. Rule the columns with a single line.

d. Add the columns and compare the totals. If thetotals are the same, write the amounts.

e. Rule the columns with a double line.

3. Describe the seven step-by-step procedures forlocating errors when a trial balance does not balance.

a. Re-add the columns to check the totals.

b. Find the difference between the totals of the de-bit and credit columns. Check for this numberin the ledger and journal.

c. Divide the difference between the totals of thecolumns by two. Check to see if this numberwas wrii;tsn on thJ wrong :ids of the ledger ac-count or trial balance.

PRETEST KEY (Continu,A) Lesson 8

d. Divide the difference between the totals of thecolumns by nine. If the difference is evenlydivisible by nine, look for transposed numbers($43.00 instead of $34.00) in the ledger andjournal. Also look for numbers where the decimalpoint has been incorrectly placed ($76.00 insteadof $7.60).

e. Compare the ledger account balances with the bal-ances written on the trial balance to see if theyare the same.

f. Verify the account balances in the ledger andfootings.

g. Verify the posting of each entry or column totalin the journal.

4. The ledger accounts for WalLer Jackson's InsuranceAgency are given below.

Instructions:

a. Foot the ledger accounts.b. Prove the cash account. The bank balance accord-

ing to the checkbook on June 30 is $3094. Thereare no outstanding checks or deposits.

c. Prepare a trial balance dated June 30 of thecurrent year.

Cash proof:Debit footings:Credit footings:Balance in ledger account:

Balance in checkbook

a9110

$4502.001408.00

T3094.00

$3094.00

PRE TEST KEY (Con unued)

GEN UAL, LaDe ER

Lesson 8

ACCOUNT NO

aMmolowln-00.2111VilinneFen1110.rMolamOrtiVeaa,.-6.1.eamne.y.

ITEMS DATE

QI V_0_0420...1.f..4.r a 00til0 91. Vr T

DATE

ITEMS1.10.11

REF. ICREDITPOST.

Alan'

/02ACCOUNT

ITEMS DEBIT ,,ATE ITEMS OS..REF. x,

CREDIT

74-

DATE IT:MS 7/14II 0:14)- j nATE

19- -1/154-11_; /J Q/

/F lb 111 7

ACCOUNT NO /(9

ITEMS POST. CREDITREF.

krL0,0 1:"4.

cl'S-0 '0 0,6 S" 0

DATE ITV 13 POcT, 1,REr.

Tr-

04144...Cl) 11.4-14-4- LQd

DATE ITEMSE7S-774--7, CREDIT

II

ACCOUNT NO //

,11

ii r t

(

PRETEST KE'r (Co, ',,ued)

GENERAL. LiLOGER

a-11 Gee.) 42-64-.60

Lesson 8

ACCOUNT NO /6-DATE

--...ITEMS P"T' 11 DEBITRt.r. 1

.11........s........--.ITEMS POST.

REF. CREDIT

411M./1

0, e '4.....

#

e

;r# 1

.1 !

----7-

/ S& 00

RIMt..---

ACCOUNT NO..,,g2L_

DATE i ITEMS C POST. ;IR:17

I

DEBIT 1 DATE ITEMS POST." CREDITREF. tI.

II /..... 3 / / I 000 0../I

}

I g754tio v

i

,

la,01411z4) 43=-14AgACCOUNT NO /

'r DATE 1 ITEt4S PoREsTF.

. DEBIT : i1 DATE ITEMS kr....POST

E. ,

1

CREDIT

/Aye? IA

4

s'i

111

f

1

1 4

___El

1 I

ACCOUNT NO _91_6.11t4114.4e'"An0 kr, 7Le--

DATE ITEMS POST.Szr. ITEMS REF.

POST'1 CREDIT

113

102


GENERAL LEDGER

Lesson 8

ACCOUNT NO -575-

DATE

WMITEMS POST.

REF, DEBIT DATE ITEMS REF, CREDIT

MIIIIMMII4 , 56 60

P5- 0 0 00

ACCOUNT NO.

DATEATE ITEMS PosirR IEF:1 DEBIT I DATE

-I

ITEMS, 7,rOST.1RICF. 1, CREDIT

1 , .0 ellitanil/ / I

1

1 1

,

r 0

1

X

!

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r'''''...1

, I

i

ii

....-..............."-.......................

14

ACCOUNT NO

DATE ITEMS Pm.REF. DEBIT 'I/iii

1

-TP7s7-77 1

1 DATE ITEMS CREDITRer,

r-----7 1----r, 1

I

1

1:

1111 1

1

1

ACCOUNT NO

DATET E ITEMS Po sT .tier. DEBIT DATE

se.rworwair*i.csasywnwmencomorvoo.:ST.ITEMS N3 '

1 REF. CREDIT---:.---1

1

I

I st

.

1

I;

1t

I

I

II I

111

PRETEST KEY Les son 8

-74 .30, /9--

,,

0

I.....

_7//.2

i Ow... .. ,, , ,/,3 ,1100ri

*,4

Li'.s-

00.or

t a . _. / , .r

i Ali

III

0 0

MEIr 0 0

IJ /MIIIIIMINAr, ..r. e_ ./

. /, , 1 giO0 0 0

14 AIM. .4. -al.. a ...A.../.1 5 4... ......a. III pm,.../...,.......,............ 5.02 IIIEffil i7..4._, //,_, .,_ 4 ,_ 6-3 Illoo......,. 4_4_ . ,..4, ... - SS

56 NM.......ECWM

000 o .11

_

__-,4_ ___/ , .,.._..,

MqffErfling :

U

1a

1 0 0-----,;...........

111

InIIN

in

I

1

II11

0

111

1 am1r1H

1:1111MI

--f-- IMIic4 I-- .i115

LESSON EIGHT

POSTTEST KEY

1. Circle the correct response to the following questions:

Which one of the following desoilbes the function ofthe trial balance?

a. Lists creditors' accounts and balances owed by thebusiness

(b) Proves the equality of the debits and credits inthe ledger

c. Reports the charges to a customers' account, thepayments by the customer, and the amount due thebusiness

d. Shows the balances of the balance sheet accounts

2. List the five steps in preparing a trial balance.

a. Write the heading for the trial balance.

b. List the accounts in the ledger and their balances.

c. Rule the columns with a single line.

d. Add the columns and compare the totals. If thetotals are the same, write the amounts.

e. Rule the columns with a double line.

3. Describe the seven step-by-step procedures forlocating errors when a trial balance does not balance.

a. Readd the columns to check the totals.

b. Find the difference between the totals of the de-bit and credit columns. Check for this number inthe ledger and journal.

c. Divide the difference between the totals of thecolumns by two, Check to see if this number waswritten on the wrong side of the ledger accountor trial balance.

117

105


d. Divide the difference between the totals of thecolumns by nine. If the difference is evenlydivisible by nine, look for transposed numbers inthe ledger and journal. Also'look for numberswhere the decimal point has been incorrectly placed.

e. Compare the ledger account balances with the bal-ances written on trial balance to see if theyare the same.

f. Verify the account balances in the ledger andthe footings.

g. Verify the posting of each entry or column totalin the journal.

4. The ledger accounts for Thompson's Lawn Service aregiven below.

Instructions:

a. Foot the ledger accounts.h. Prove the cash account. The bank balance according

to the checkbook on June 29 is $1033. There are nooutstanding checks or deposits.

c. Prepare a trial balance dated June 29 of the currentyear.

Cash proof:Debit footings:Credit footings:Balance in ledger account:

Balance in checkbook

$3667.002634.00$1033.00

$1033.00

POSTTEST KEY ((oolinucad)

GENERALLEOGER

(tzfU

Lesson 8

ACCOUNT NO /1

ATEDATE P00%7-7ITEMS 7;;;;, DATE ITEMS1 I

POST. IREF. CREDIT

/ eix,,,age_1, / _0 no , LTII72, //

A0.5 3.Oo & 7 00

I

1 &ow..A.444myrorloomwow.emr. .111MANI.1.1.1111.1MRI...ACCOUNT NO..211

DATE ITEMS Pomo DEBITRIF. 11 DATE ITEMS Port" CREDITRcr. h

*6-Q4..111111111111

,

1----4---2.-- '

i. , .................

,

..*........

j1-6-e0i .

i.

DATE ITEMSITEMS 0E2IT '11, DATE ITEMS 73R;Esi:117177--PomIRep%

/ CL'

ACCOUNT NO /3

N

J.

1

ACCOUNT NO ca/

-..--.17,:171;. : D --4"--1"H------FrtITEMS PRc2cs;r: !I CREDIT

.....,ut, /

119


GENERAL LEDGER

Lesson 8

ACCOUNT NO ....(222-

DATE ITEMS.,------

POST. DEBITREF. DATE--..

ITEMS POST.REF'. CREDIT

....

1

y IMO/ 11111Kelf, _ ri0 00

ACCOUNT NO,Ft*...mm x-reae-mmwm weeNamaaMppreas.oswoommos..

DATE ITEMS;

ST.,R

POEF'.li DEBIT I DAT ITEMS P°3T '

1IREF. ,

CREDIT

it

//-0 . it k

!

at . .1-7I

L/% to / Ai 1

, 1; i I

i1

1

7-1i 1

r t........._r

. --4

.

.......L...7----r------t----

DATE I ITEMS POST.REF.

.,9cr.e

ACCOUNT NO 4/---sDEBIT DATE ITEMS R

PoE t.r. I

CREDIT1r

qt

.41

II I I Ill ,

ACCOUNT NO

DATE I ITEMS,

PO.ESTF.R DEBIT

............. am, ramirt-.........r,DATE ITEMS PsT , i

Rocr. "CREDIT

t 4 g',46 00

11111

,

I(I

1

i

1

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I11 i

It N 1

120

POSTTEST KEY (CoDtAnued)

GENERAL. LEDGER

deti-o-nz.4,44:6)

Lesson 8

ACCOUNT NO 51

1 DATE ITEN47'.-.."--7--7---srearta4

os.r. --_-------=,cp1: --- I i DATE ITEMSRcr

!!

m. CREDIT

if. 0 I IlL I.2

Tr 1.7,17... 0 ...

0 0 Hi

!!1

!I

I1 I

1;

i!;4

11

11

1

11 1 I

5"itoriedeav ACCOUNT NO. S.2.

DATE

044

1

ITEMS I PRI;r: DEBITI .

DATE ITEMS iFITX.: CREDIT

ify2-' .35-01

. Kop- .. -150 I1

laV 1 3' 0 o i I

s

I

r' 1 .27 0 0II; i

$

it

1

T

i 1

1

1 Iii A

DATE

/9--1

,d0e2)a&PAel iA dpi ACCOUNT NO 53;;(i't DATEITEMS T POST.

Rs,. DEBIT ITEMS Post.1. REF. IS CREDIT

t- ..-- -f

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F.L.fg f r 4) ii;

6:2QQ_

.

I

;

1'F 1

,I

.../;1/100 i.1_1

1 !7o, jo a III

eA0ACCOUNT NO 37

,I

DATE ITEMS , Pon.I RE,. 078IT 11 DATEI L ITEMS RED,

..s-

CREDIT,

,

42!a!,e..11

60040 It?

I

22i .I

li f..20000.....__...

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1 ?

,,d

,,.........

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21


NiLewl-p414-rt:o leA4At.eit.)

4(..O ad .141.10c-ft.te,,19 /9

Lesson 8

( j?0000iz6roo

12i co

LESSON NINE

HOW TO PREPARE A SIX-COLUMN WORK SHEET,

AN INCOME STATEMENT, AND A BALANCE SHEET

PURPOSE

In this lesson the learner will study the functionof the six-column work sheet. He will also be in-troduced to the balance sheet and income statementthat are prepared from the work sheet.


The learner will (1) list a function ofthe work sheet, (2) list three majorsections of the debit and credit columnsof the work sheet, and (3) describe afunction of 6,acll oajor debit and creditsection of the work sheet.

The learner will describe one function ofthe income statement and one function ofthe balance sheet.

LESSON TIME

Pretest 15 minutesLesson - 150 minutesPosttest - 15 minutes

12301

NEW VOCABULARY

Work sheet

Fiscal period

Fiscal year


Net income

Net loss

Income statement

The learner will need to know the purpose of thetrial balance and how to prepare it.


Instructor'sPacket

Learner'sPacket

TestPacket


Pretest Key

Posttest Key

Exercise Sheet

Exercise SheetKey

Pretest

Posttest

Exercise Sheet


None

OVERVIEW

The work sheet is an alalysis paper where thefinancial condition of a business can be sum-marized. It is used in the preparation of theincome statement and the balance sheet.

124 102

The major sections and their functions are:

1, Trial balance - proves the equality ofthe debits and credits in the generalledger.

2. Income statement - shows the balances ofthe income and expense accounts. Thedifference between the debits and thecredits is the profit or loss of abusiness.

3. Balance sheet shows the balances of theasset, liability, and capital accounts.The difference between the debits and thecredits represents the change in the cap-ital account, i.e., the profit or loss ofa business.

In most instances, the first year accounting clerkwill not be asked to complete work sheets or toprepare financial statements for the employer.However, a knowledge of these two parts of theaccounting cycle is important because it answersthe first year learner's questions, "Why do Irecord this transactinn the way I do?" and "Whymust my records be accurate?"

LEARNER TASKS

I. Read Chapter 9, pages 137 through 142 in Century21 Accounting. (The Accounting 10/12 textbookdoes not feature information on the six-columnwork sheet.)

2. List a function of a work sheet and the threemajor sections of the debit and credit columnsof the work sheet. Debcribe a function ofeach major debit and cxcdit section of thework sheet. Write the answers on the exercisesheet.

3, Check the answers to the exercise with theexercise sheet key.

4. Complete Drills 9-D1 and 9-D2 on pages 143and 144 in Century 21 Accounting.

125

j03

5. Use the teacher's edition to check the drills.

6. Read Chapter 10, pages 147 through 153 inCentury 21 Accounting (Accounting 10/12, pages33 through 36. Also read pages 87through 92.)

.7. Describe one function of the income statementand one function of the balance sheet on theexercise sheet.

8. Check Task 7, using the exercise sheet key.

9. Complete Drills 10-D1 and 10-D2 on pages 154and 155 in Century 21 Accounting (Accounting10/12, Problem 20, page 36 and Problem 47,pages 92 and 93).

10. Check the answers to the drills, using theTeacher's Edition of the Working Papers andStudy Guides.


1. Prepare a work sheet in class, using an overheadprojector. Explain the function of the work sheet,the three major sections, and a function of eachmajor debit and credit section of the work sheet.

2. Using an overhead projector and the worksheet pre-pared in Step 1, prepare an income statement andbalance sheet. Explain the function of each re-port.

3. The additional tasks for this lesson may bedivided into three categories. They are (a)those suggested but not required to successfullycomplete the performance objectives, (b) thoserecommended for use with the accelerated learner,and (c) supplemental tasks for use with thelesson.

a. Suggested tasks

(1) Problem 9-1, pages 144 and 145 inCentury 21 Accounting

C126

rf

(2) Problem 10-1 and 10-2, pages 156 andl5'7 in Century_21 Accounting (Accounting10/12, Problems 48 through 52, pages 93and 94).

b. Tasks for the accelerated learner:

(1) Cases 1, 2, and 3, pages 142F and 143in Century 21 Accounting

(2) Bonus Problem 9-B, page 146 in Century21 Accounting

(3) Cases 1 and 2, page 154 in Century 21Accounting

(4) Bonus Problem 10-B, page 158 in Century21 Accounting

c. Supplemental tasks from Century 21 Accounting:

(1) Study Questions, page 142F(2) Study Guide 9 in workbook(3) Mastery Problem 9-M, pages 145 and 146(4) Review Problem 9-R1, page 705(5) Study Questions, page 154(6) Study Guide 10 in workbook(7) Mastery Problem 10-M, page 157(8) Review Problem 10-R1, page 706



i05127

LESSON NINE

PRETEST KEY

1. Instructions:

Complete the following:

a. List a function of a work sheet.

The work sheet is an analysis -or working paperon which the financial condition of a businesscan be summarized. It is used in the prepara-tion of other reports.

b. List three major sections of the debit and creditcolumns of the work sheet.

(1) Trial balance

(2) Income statement

(3) Balance sheet

c. Describe a function of each major debit and creditsection of the work sheet.

(1) The trial balance proves the equality of thedebits and credits in the ledger.

(2) The income statement shows the balances ofthe income and expense accounts and the pro-fit or loss of a business.

(3) The balance sheet shows the balances of theasset, liability, and capital accounts. Thedifference between the totals of the debitand credit columns represents the profit orloss of a business and the change in thecapital account.

2. Instructions:

Describe one function of the income statement andone function of the balance sheet.

a. Income Statement - any one of the followingresponses is correct.

129

1,C6


(1) The income statement shows the balance ofthe income and expense accounts.

(2) The income statement shows the profit orloss of a business over a period of time

(3) It supplies management with answers toquestions such as: Is income increasingor decreasing? Are expenses too large?

b. Balance Sheet any one of the followingresponses is correct.

(1) The balance sheet shows the balances ofthe asset, liability, and capital accounts.

(2) It provides information to granters ofcredit, such as banks, about the financialcondition of the business.

130 s-tf-s-7

LESSON NINE

POSTTEST KEY

1. Instructions:

Complete the following:

a. List a function of a work sheet.

The work sheet is an analysis or working paperon which the financial condition of a businesscan be summarized. It is used in the prepara-tion of the other reports.

b. List three major sections of the debit and creditcolumns of the work sheet.

(1) Trial balance

(2) Income statement

(3) Balance sheet

c. Describe a function of each major debit andcredit section of the work sheet.

(1) The trial balance proves the equality ofthe debits and credits in the ledger.

(2) The income statement shows the balances ofthe income and expense accounts and theprofit or loss of a business.

(3) The balance sheet shows the balances of theasset, liability, and capital accounts. Thedifference between the totals of the debitand credit columns represents the profit orloss of a business and the change in thecapital account.

2. Instructions:

Describe one function of the income statement andone function of the balance sheet.

a. Income Statement - any one of the followingresponses is correct.


(1) The income statement shows the balance ofthe income and expense accounts.

(2) The income statement shows the profit orloss of a business over a period of time.

(3) It supplies management with answers toquestions such as: Is income increasingor decreasing? Are expenses too large?

b. Balance Sheet - any one of the followingresponses is correct.

(1) Ole balance sheet shows the balances ofthe asset, liability, and capital accounts.

(2) It provides information to granters ofcredit, such as banks, about the financialcondition of the business.

132 1 9

LESSON TEN

HOW TO CLOSE THE LEDGER

PURPOSE

The final two steps of the accounting cycle willbe examined in this lesson. These steps are toclose, rule, and balance the ledger accounts andto-kepare a post - closing trial balance.


The learner will list two needs forclosing entries.

The learner will list a function ofthe post-closing trial balance.

The learner will list the six stepsin the accounting cycle.

LESSON TIME

Pretest - 10 minutesLesson - 100 minutesPosttest 10 minutes

NEW VOCABULARY

Accounting cycle Closing the ledger

Closing entry Post-closing trial balance

110133


The learner will need to know the basis for theclassifications of accounts in the ledger, such asbalance sheet accounts or temporary capital accounts.He will also need to recall the function of a trialbalance.


Instructor'Packet

Learner'sPacket

TestPacket


Pretest Key

Posttest Key

Exercise Sheet

Exercise SheetKey

Pretest

Posttest

Exercise Sheet


None

OVERVIEW

The emphasis in this lesson should be placed on thelearner knowing about the "why" of closing the ledgerrather than knowing how to record closing entriesand how to prepare a post-closing trial balance.

The responses to the performance objectives statethat the closing entries clear the income andexpense accounts and bring the owner's capitalaccount up-to-date. This nay be done monthly,quarterly, semiannually, or annually. It is doneso that a proprietor may prepare income tax reports,compare operating costs with budgeted expenses,determine the net income or loss, and forecastbusiness activities.

The entire accounting cycle is also reviewed inthis lesson.

134 1,x1

r

LEARNER TASKS

1. Read Chapter 11, pages 159 through 173 inCentury 21 Accountina (Accounting 10/12, pages97 through 111).

2. List two needs for closing entries on theexercise sheet. Check the answers, using theexercise sheet key.

3. Do Drill 11-D1, page 175 and 176 in Century 21Accounting (Accounting 10/12, Problem 53 and 54,pages 102 and 103). Check the answers, using theteaCheVA_Adition.

4. List a function of the post-closing trialbalance on the exercise sheet. Use the exer-cise sheet key to check the answers.

5. Do Drill 11-D2, page 176 in Century 21 Accounting.Check, the drill, using the teacher's edition(Accounting 10/12, Problem 57, pages 110 and 111).

6. List the six steps in the accounting cycle onthe exercise sheet. Check the answers, usingthe exercise sheet key.

SUPPLEMENTAL ACTIVITIES .

1. Although the following exercises are not requiredto successfully complete the performance objectives,they are recommended fez ugt in the unit.

Problem 11-1 and 11-3, pages 176 through178 in Century 21 Accounting (Problems 55and 56, pages 103 and 104 in Accounting10/12) .

2. Additional exercises that may be used withthis lesson for the accelerated learner areCases 1 through 4 on pages 174 and 175 inCentury 21 Accounting.

112135

3. Additional tasks that may be used with thislesson from Century 21 Accounting are:

a. Study Questions, Chapter 11, page 174b. Study Guide 11 in worksheetc. Problem 11-2, page 177d. Project 2, page 179 through 183e. Review Problems 11-R1 and 11-R2, pages

706 and 707

4. A filmstrip, The Closing Phase of Bookkeeping,Catalog No. B854, South-Western PublishingCompany, may be shown and discussed.



1 -.!.. 3136

LESSON TEN

PRETEST KEY

1. List two needs for closing entries.

a. To clear the income and expense accountsb. To bring the owner's capital account up to date

2. List a function of the post-closing trial balance.

To prove the equality of the debits and credits inthe general ledger

3. List the six steps in the accounting cycle.

Record transactionsin journal.

Preparea post-closing

6. trialbalance.

Postjournal

entries 2.to theledger.

Close, rule,and balanceledgeraccounts. Prepare

financialstatementsfrom worksheet.

137

114

LESSON TEN

POSTTEST KEY

1. List two needs for closing entries.

a. To clear the income and expense accountsb. To bring the owner's capital account up to date

2. List a function of the post-closing trial balance.

To prove the equality of the debits and credits inthe general ledger

3. List the six steps in the accounting cycle.

116

1.

Record transactions

Preparea post-closingtrialbalance.

in journal.

Close, rule,and balanceledger

5. accounts.

Postjournal

entriesto theledger.

2.

Preparefinancial

statementsfrom work

sheet.

4.

139

115

Prepare awork sheet.

ELEVEN

SELF EVALUATION

PURPOSE

In this lesson the lean-v..1s will evaluate himself inregard to the accounting clerk profession based uponhis background, success on the performance objectives,areas where improvement is needed, and personalpreference.

PERFORMANCE OBJECTIV

After completing a study of the accountingcycle, the learner will describe four ofhis personal strengths and an area forimprovemenc in z,lation to the accountingclerk Profession. He /she will also evali4-ate the professi-,n as a possible careerchoice based upon his/,ler performance inthe lessons and personal px,21Erehce.

LESSON TIME

Pretest - 20 minutesLesson - 20 minutesPosttest 2C mirute

I


The learner should recall the specifications andrequirements for the profession accounting clerk, asdescribed in the Job and Skill Description worksheet,and be familiar with his success in completing theperformance objectives in the preceeding lessons.

14116

RESOUUCES INCLUDED WITH LESSON

Instructor'sPacket

Learner'sPacket

TestPacket

Exercise andorksheet Packet

'KeyPretest Self-EvaluationWorksheet

Pretest.

elf-Evaluationorkiheet

Posttest Key Self- EvaluationWorksheet Key

Posttest pb and Skill

tDescriptionWorksheet

Job and SkillDescriptionWorksheet


A copy of the Dictionary of Occupational Titles and

the Occupational Outlook Handbook should be available

for the learner's use. The instructor and the learner

should also have their records (Learner Record Sheets

and Instructor Record Sheets) on hand.

All performance objectives on Learner Record Sheet 3

must be signed before the learner may begin Lesson 12.

OVERVIEW

The learner has completed instruction in the basic

accounting cycle. Before he continues with_ the

lessons he is required to evaluate himself in rela-

tion to the course and profession. This will be the

purpose of the pretest and posttest.

It is very important that the learner's evaluation

(pretest or posttest) be discussed with the instruc-

tor. At that time, you may encourage the learner

to continue with the lessons, suggest review assign-

ments in weak areas before the learner continues

with the lessons, or channel the learner into another

career cluster.

142

1

If the learner has been very successful in the lessons,he may agree to a course of study directed toward ahigher level of learning. The assignments for theaccelerated learner would be used to achieve thisgoal.'

LEARNER TASKS

1. Reread the worksheet Job and Skill Description.

2. Review your performance on the objectives in thelessons.

3. Complete the worksheet Self-Evaluation.

4. Review the worksheet Self-Evaluation, using theworksheet key.


1. A guest speaker from the field of accounting maybe asked to address the class and answer questionsconcerning one or more of the following topics:

a. Fields of accounting such aq cost accounting,incnme tax accounting, and auditing

b. Local employment opportunities for the learner

c. Additional educational requirements for advance-ment in the field

2. An accelerated learner may desire to go into thecommunity and interview persons in the accountingprofession so that he may evaluate his futurepossibilities and direction in the profession.

3. If the accounting clerk profession does not seem tobe the best area of study for the learner, he mayresearch three related occupations and talk withschool personnel such as instructors and counselorsabout modifying his career preparation.

143

11 :8


The assessment procedure for this lesson will be forthe instructor to determine whether the learner "pass-es" or "fails" the pretest and posttest. The responsesto the assessment items will differ with each individ-ual. If the learner takes the test(s) and is ableto describe personal strengths and area(s) forimprovement and express his opinion of accountingas a possible career choice, he will pass the test.

If the learner cannot describe FOUR of his personalstrengths or an area for improvement after carefulself-examination, the instructor may determine thatthe learner has met this part of the performanceobjective because the answer given is complete.

The learner's conclusions, if factual, perceptive,and relevant, should not determine whether he passesor fails the assessment items. Responses such as,"My goal in life is to become an accountant for theunderworld so that I can cheat the federal governmentout of millions of dollars every year," "I flunkedbusiness math, and I've spent triple the amount oftime on each lesson, but I'm going to become anaccounting clerk in my father's company," and "I'mgoing to try it for awhile to see what it is like,",

may not be the desired responses to the assessment item,but they do express the learner's opinion of accountingas a possible carder choice.

14 4'4'` 4

LESSON ELEVEN

PRETEST KEY

1. Describe four of your personal strengths in relationto the accounting clerk profession.

a.

b.

c.

d.

2. Describe an area where you need to improve yourselfin relation to the accounting clerk profession.

3. Evaluate the accounting clerk profession as a possiblecareer choice based upon your performance in thelessons and personal preference.

The responses to these items will differ. Thelearner may use his background, success on theperformance objectives, responses to the work-sheet, and interests to answer these items.

145

120

dfla

LESSON ELEVEN

POSTTEST KEY

1. Describe four of your personal strengths in relationto the accounting clerk profession.

a.

b.

c.

d.

2. Describe an area where you need to improve yourselfin relation to the accounting clerk profession.

3. Evaluate the accounting clerk profession as a possiblecareer choice based upon your performance in thelessons and personal preference.

The responses to these items will differ. Thelearner may use his background, success on theperformance objectives, responses to the work-sheet, and interests to answer these items.

147

121

APPENDIX

122

BOOKKEEPING, RECORDKEEPING, AND

ACCOUNTING APTITUDE TEST

DIRECTIONS FOR THE INSTRUCTOR

1. Administer the test to the learner according to thedirections given.

2. Correct the test and record the number of correctresponses on the summary sheet.

3. Because the test is used as a diagnostic instrument,there is not a standard or desired score that must beattained by the learner before he may proceed in thelessons.

The writers suggest that if the learner does not achievean overall score of 50% or better, the instructor shouldexamine the individual sections of the test. A weaknessin one area may indicate that the learner needs to reviewthis area of mathematics before he begins the lessons.A low score in general may suggest that other tests begiven to the learner so that the instructor may learnmore about the learner's background and basic knowledgeinthe accounting area.

A second test that may be administered is the "AccountingOrientation Test, High School Level Form S," publishedby the American Institute of Certifie,4 Public Accountants,666 Fifth Avenue, New York, New York '10019. An IBMform answer sheet is also available for use with thistest.

.r

151

NAME


ACCOUNTING APTITUDE TEST

CLASS DATE

Directions: You will have exactly ten minutes to completeeach section of this test. The total testwill take 40 minutes.

Complete all of the questions on page 1(Section 1) when your instructor tells youto begin. Do not turn to page 2 until youare told to-ao so. (Make sure you go overeach section thoroughly a second time ifyou'complete the section before the instruc-tor stops you.)

1. Add:

11,387.43856.58

6,139.7223,608.43

72.90

SECTION I ARITHMETIC

5. Add: 8. Divide:

18 3/519 7/1022 1/214 4/5

2. Subtract: 6. Subtract:

14,102.346,173.38

3. Multiply:

25.43 - 15 3/4=

42 7/8 T 1 3/4=

9. Change to apercent: (twodecimal places)

51/80=

7. Multiply: 10. Change to apercent:

649 15 x 3 3/5=1.84 .0225=

4. Divide:

1.26/9.57-b

Arithmetic Score

DO NOT TURN THE PAGE UNTIL YOUR INSTRUCTOR

TELLS, YOU TO DO SO.

141`"--1 153

BOOM: S, RE.CORP,EZ: .1 %ND

ACCOPN.. APNTUDE

SECTION II h.S.IRACT

1. If 7 is 3 core than a number, what is thenumber'

.

2. If 6 is 2 lcigs -than a number, what is thenumber'

3. If 12 is 4 less than twice a number, what isthe number'

4. If 5 is 3 less than half of a number, what isthe number'

5. If 23 is 2 less than a number squared, whatis the number'

6. If 6 is 4 lessthe number'

than 5 times a number, what is

7. If 15 is 5 more thanis the number'

5 times a number, what

8. If 14 is 10 more thais the number'

n 1/5 of a number, what

9. If 50 is twice a number squared, what is thenumber'

10. If twice a number is 5 more than the number,what is the number?

11. If twice a number is 7 more than the number,what is the number?

12. What is the number when 10 divided by thenumber is 5 ?.

13. What is the number when 10 times the numberis 1907

14. If three times the number is 5 more than twicethe number, what is the number'

15. If twice the number is the number, what isthe number,

16. If 25 percent of a number is 75 less than thenumber, what is the number'

155

125

BOOKKEEPING, RECORDKEEPING, AND SECTION IIACCOUNTING APTITUDE TEST (Continued)

17. If 4 is 1/3 more than the number, what is thenumber

18. If a number is increased by 23 percent ofitself, it is 40. What is the number'

Abstract Reasoning Score

DO NOT TURN THE PAGE UNTIL Y' JR INSTRUCTOR

TELLS YOU TO DO SO.

157

BOOKKEEPING. RECORDKEEPING, ANDACCOUNTING APTITUDE TEST (Continued)

SECTION III FOLLOWING DIRECTIONS

Write in blank 1 the number of e's appearing in 1.

this sentence. In blank 2 write a capital d. In 2.

blank 3 write the sum of 5 and 2, and in blank 4 3.

write the sum of the numbers in blanks 1 and 3. 4.

Now write the year in blank 5 and in blank 6 write 5.

the abbreviation for Monday. In blank 7 write what 6.

appears in blank 2. Write the difference between 7.

43 and 35 in blank 8. Write the number of days in 8.

a leap year in blank 9, the number of months in a 9-

year in blank 10, and the number of days in three 10.

weeks in blank 11. Write a zero in blank 12, the 11.

sum of 15 and 18 in blank 13, and the difference 12.

between 24 and 17 in blank 14. Write the sum of 13.

the numbers in blanks 12, 13, and 14 in blank 15. 14.

In blank 16 write the third letter of the alphabet 15.

in capital form. In the next blank, write the 16.

answer to 5x6. In blank 18, write the answer to 17.

3x10. If the answers in blanks 17 and 18 are the 18.

same, write a 5 in blank 19 and if the answers are 19.

not the same, write a 10 in blank 19. Write the 20.

abbreviation for Saturday in blank 20. Now write 21.

the number of blanks you have filled up to blank 22.

21 in blank 21. Write the answer to one half of 23.

$16 in blank 22, and in blank 23 write one quarter 24.

BOOKKEEPING, RECORDKEEPING, AND SECTION IIIACCOUNTING APTITUDE TEST (Continued)

of what you wrote in blank 22. Write in capital 25.

form the 10th letter in the alphabet in blank 24. *26.

If T comes before Q in the alphabet, write an X 27.

in blank 25; if T doesn't come before Q, write a 28.

Z in blank 25. Write in capital form the letter 29.

in the alphabet that follows t in blank 26. Put 30.

in blank 27 the number you wrote in blank 23.

Write 5 percent of 40 in blank 28. If the numbers 32.

that now appear in blanks 27 and 28 are the same, 33.

write the number 17 in blank 29; if the numbers are 34.

different, write the number 16 in blank 29. Write

the number of things there are in a dozen in blank

30. Write 2 1/2 percent of $80 in blank 21. Write

in blank 32 the difference between the numbers in

blanks 30 and 31. Write in blank 33 the sum of the

numbers in blanks 30 and 31. Determine which of

the numbers in blanks 30, 32, and 33 is the

smallest and' write it in blank 34.

Following Instructions Score


TELLS YOU TO DO SO.

161

128

BOOKKEEPING, RECORDKEEPING, ANDACCOUNTING APTITUDE TEST (Continued)

SECTION IV LOGICAL REASONING

1. If one shirt cost $2.00, how much will fiveshirts cost if you buy them on sale at 1/2price')

2. If one number is 5 and another number is 4,then 3 times the sum of the two numbers is?...

3. If 7 x 7 is written 72 , how would you writeA x A')

4. If 8 x 8 is written 82 , how would you write8 x 8 x 8')

5. 4 + 5 - 3 8 + 6 equals what number')

6. If 1/2 the number is 4, then twice the numberis.,

7. If 1/2 of 4 times the number is 10, thenumber is')

8. 'If 24 is 32 less than 4 times the number,then what is the number')

9. If the number is 1/2 of 62

, then what is thenumber')

10. If one number is 4 and another number 3,what does 2 times the square of the firstnumber plus 3 times the second number equal?..

11. One number is 23 and another number is 7.What is the square root of the difference')

12. Find two numbers whose sum is 120 if the largenumber is five times larger than the smallerone

13. A class is composed of 25 students. Ten ofthese students are 16 years old and the restare 15 years old. If 20 of the studentspassed the course, what percent of the totalnumber of students failed')

14. If 1/4 of 1/2 of a number is 5, what is thenumber')

.1. a

tAw0

163

BOOKKEEPING, RECORDKEEPING, AND SECTION IV .

ACCOUNTING APTITUDE TEST (Continued)

15. If the number is 2, what is 3 times the numbersquared')

16. If a number squared equals 2 times the number,what is the number')

17. You work in a store for one day and get paid$1 and hour for the first 8 hours plus timeand a half for overtime. How much would youearn if you worked from 7 a.m. to 9 p.m. withone hour allowed for lunch')

18. A number is divided by itself and the answeris 1/3 of the number. What is the number')

19. What is the number when 1/3 of the number is8 more than 1/5 of the number')

20. If 30 is 200 percent more than 3 times 1/4the number, what is the number')

Logical Reasoning Score

165

SUMMARY

SECTION I

SECTION II

SECTION III

SECTION IV

TOTAL

1.31.

167

NAME


ACCOUNTING APTITUDE TEST KEY

CLASS DATE

Directions: You will have exactly ten hanutes to completeeach section of this test. The total testwill take 40 minutes.

Complete all of the questions on page 1(Section 1) when your instructor tells youto begin. Do not turn to page 2 until youare told to do so. (MAW sure you go overeach section thoroughly a second time ifyou complete the section before the instruc-tor stops you.)

1. Add:

SECTION 1 ARITHMETIC

5. Add: 8. Divide:

11,387.43 18 3/5 42 7/8 + 1 3/4=24.5856.58 19 7/10

6,139.72 22 1/223,608.43 14 4/5

- 72.9042,065.06

2. Subtract: 6. Subtract: 9. Change to apercent: (two

14,102.34 25.43 - 15 3/4= 9.68 decimal places)6,173.387,928.96 51/80= 63.75 %

3. Multiply: 7. Multiply: 10. Change to apercent:

649 15 x 3 3/5= 54__1.84

1194.16

4. Divide:7.6

1.26/9.576

Arithmetic Score

.0225= 2.25 %


TELLS YOU TO DO SO.

169132

BOOKKEEPING, RECORDKEEPING, ANDACCOUNTING APTITUDE TEST KEY (Continued)

SECTION II ABSTRACT REASONING

1. If 7 is 3 more than a number, what is thenumber"

2. if 6 is 2 less than a number, what is thenumber?

4

3. If 12 is 4 less than twice a number, what isthe number" 8

4. If 5 is 3 less than half of a number, what isthe number" 16

5. If 23 is 2 less than a number, squared, whatis the number" 5

6. If 6 is 4 less than 5 times a number, what isthe number" 2

7. If 15 is 5 more than 5 times a number, whatis the number" 2

8. If 14 is 10 more than 1/5 of a number, whatis the number? 20

9. If 50 is twice a number squared, what is thenumber" 5

10. If twice a number is 5 more than the number,what is the number" 5

11. If twice a number is 7 more than the number,what is the number" 7

12. What is the number when 10 divided by thenumber is 5" 2

13. What is the number when 10 times the numberis 120" 12

14. If three times the number is 5 more than twicethe number, what is the number? 5

15. If twice the number is the number, what isthe number" 0

16. If 25 percent of a number is 75 less than thenumber, what is the number" 100

170


SECTION II

17. If 4 is 1/3 more than the number, what is thenuniber' 3

18. If a number is increased by 25 percent ofitself, it is 40. What is the number? 32

Abstract Reasoning Score


TELLS YOU TO DO SO.

171

134


SECTION III FOLLOWING DIRECTIONS

Write in blank 1 the number of e's appearing in 1. 8

this sentence. In blank 2 write a capital d. In 2. D

blank 3 write the sum of 5 and 2, and in blank 4 3. 7

write the sum of the numbers in blanks 1 and 3. 4. 15.

Now write the year in blank 5 and in blank 6 write 5.

the appreviation for Monday. In blank 7 write what 6. Mon.

appears in blank 2. Write the difference between 7. D

43 and 35 in blank 8. Write the number of days in 8. 8

a leap year in blank 9, the number of months in a 9. 366

year in blank 10, and the number qf days in three 10. 12

weeks in blank 11. Write a zero in blank 12, the 11. 21

sum of 15 and 18 in blank 13, and the difference 12. 0

between 24 and 17 in blank 14. Write the sum of 13. 33

the numbers in blanks 12, 13, and 14 blank 15. 14. 7

In blank 16 write the third letter of the alphabet 15. 40

in capital form. In the next blank, write the 16. C

answer to 5x6. In blank 18, write the answer to 17. 30

3x10. If the answers in blanks 17 and 18 are the 18. 30

same, write a 5 in blank 19 and if the answers are 19. 5

not the same, write a 10 in blank 19. Write the 20. Sat.

abbreviation for Saturday in blank 20. Now write 21. 20

the number of blanks you have filled up to blank 22. $8

21 in blank 21. Write the answer to one half of 23. $2

$16 in blank 22, and in blank 23 write one quarter 24. J

1 ?5172

BOOKKEEPING, RECORDKEEPAG, AND SECTION IIIACCOUNTING APTITUDE TEST KEY (Continued)

of what you wrote in blank 22. Write in' capital

form the 10th letter in the alphabet in blank 24.

If T comes before Q in the alphabet, write an X

in blank 25; if T doesn't come before Q, write a

Z in blank 25. Write in capital form the letter

in the alphabet that follows t in blank 26. Put

in blank 27 the number you wrote in blank 23.

Write 5 percent of 40 in blank 28. If the numbers

that now appear in blanks 27 and 28 are the same,

write the number 17 in blank 29; if the numbers are

different, write the number 16 in blank 29. Write

the number of things there are in a dozen in blank

30. Write 2 1/2 percent of $80 in blank 21. Write

in blank 32 the difference between the numbers in

blanks 30 and 31. Write in blank 33 the sum of the

numbers in blanks 30 and 31. Determine which of

the numbers in blanks 30, 32, and 33 is the

smallest and write it in blank 34.

25. Z

26. U

27. 2

28. 2

29. 17

30. 12

31. $2.00

32. 10

33. 14

34. 10

Following Instructions Score


TELLS YOU TO DO SO.

173

136


SECTION IV LOGICAL REASONING

1. If one shirt cost $2.00, how much will fiveshirts cost if you buy them on sale at 1/2price" $5.00

2. If one number is 5 and another number is 4,then 3 times the sum of the two numbers is?... 27

3. If 7 x 7 is written 72

, how would you writeA x A" A2

4. If 8 x 8 is written 82, how would you write

8 x 8 x 8" 83

5. 4 + 5 - 3 - 8 + 6 equals what number" +4

6. If 1/2 the number is 4, then twice the numberis" 16

7. If 1/2 of 4 times the number is 10, thenumber is" 5

8. If 24 is 32 less than 4 times the number,then what is the number" 14

9. If the number is 1/2 of 62

, then what is thenumber" 18

10. If one number is 4 and another number 3,what does 2 times the square of the firstnumber plus 3 times the second number equal?.. 41

11. One number is 23 and another number is 7.What is the square root of the difference" 4

12. Find two numbers whose sum is 120 if the largenumber is five times larger than the smallerone 20/100

13. A class is composed of 25 students. Ten ofthese students are 16 years old and the restare 15 years old. If 20 of the studentspassed the course, what percent of the totalnumber of students failed? 20%

14. If 1/4 of 1/2 of a number is 5, what is thenumber" 40

174 :127

BOOKKEEPING, RECORDKEEPING, AND SECTION IVACCOUNTING APTITUDE TEST KEY (Continued)

15. If the number is 2, what is 3 times the numbersquared'? 12

16. If a number squared equals 2 times the number,what is the number'? 2

17. You work in a store for one day and get paid$1 and hour for the first 8 hours plus timeand a half for overtime. How much would youearn if you worked from 7 a.m. to 9 p.m. withone hour allowed for lunch'? $15.50

18. A number is divided by itself and the answeris 1/3 of the number. What is the number'? 3

19. What is the number when 1/3 of the number is8 more than 1/5 of the number'? 60

20. If 30 is 200 percent more than 3 times 1/4the number, what is the number'? 20

Logical Reasoning Score

138

175

QUESTIONNAIRE

The purposes of the questionnaire are to help me get toknow you better, to select proper learning materials foryour use, to help me complete required school forms, andto give you practice in filling out forms similar to onesused in the business world.

NAMELast First Middle

MALE FEMALE AGE DATE OF BIRTH

ADDRESSStreet

City State Zip Code

SOCIAL SECURITY NUMBER GRADE

PHONE PAST GRADE-POINT AVERAGE

PROGNOSTIC SCORE STANINE APTITUDELeave Leave LeaveBlank Blank Blank

List adult members of family and their occupations.

Title Company

City State

Title Company

City State

Title Company

City State

1K19

177

QUESTIONNAIRE(Continued)

AGES AND OCCUPATIONS OF BROTHERS

AGES AND OCCUPATIONS OF SISTERS

OCCUPATIONAL AND EDUCATIONAL PLANS AFTER HIGH SCHOOL

PREVIOUS MATHEMATICS COURSES

LIST ALL BUSINESS COURSES YOU HAVE TAKEN PREVIOUSLY AND

THE GRADE YOU RECEIVED.

LIST ALL COURSES PRESENTLY ENROLLED IN. (A)

(1) (2)

(3) (4)

(5) (6)

(7)

PAST WORK EXPERIENCE (TYPE OF WORK AND HOW LONG)

140179


MAJOR REASONS FOR STUDYING THIS UNIT

ARE YOU PRESENTLY EMPLOYED? IF SO, WHERE?

TYPE OF WORK

HOW MANY HOURS PER WEEK?

WHAT DO YOU LIKE ABOUT YOUR SCHOOL?

HOW MAY THIS COURSE HELP YOU GET A JOB WHEN YOU LEAVE

SCHOOL?

WHAT DO YOU DISLIKE MOST ABOUT COURSES BEING OFFERED AT

THIS SCHOOL?

WHAT ARE YOUR PRESENT HOBBIES?

LIST EXTRA-CURRTCULAR ACTIVITIES IN SCHOOL AND COMMUNITY.

141181


LIST ANY PHYSICAL HEALTH CHARACTERISTICS THAT MIGHT

INFLUENCE YOUR BEHAVIORAL OR LEARNING PATTERN.

WHERE DID YOU ATTEND SCHOOL LAST YEAR?

142

183

H

BIBLIOGRAPHY

,11.110.41MMIen.00111.101111W

BOOKS

Boynton, Lewis D., Paul A. Carlson, Hamden L. Forkner,and Robert M. Swanson. 20th Century Bookkeepinvand Accounting. 23rd Edition. Cincinnatti, Ohio:South-Western Publishing Company, 1967.

Boynton, Lewis D., Robert M. Swanson, Paul A. Carlson,and Hamden L. Forkner. Century 21 Accounting.Cincinnatti, Ohio: South-Western PublishingCompany, 1972.

Freeman, M. Herbert, J Marshall Hanna, and Gilbert Xahn.Accounting 10/12. New York, New York: GreggDivision, McGraw-Hill Book Company, 1968.

Freeman, M. Herbert, J Marshall Hanna, Gilbert Kahn,and David H. Weaver. Accounting 10/12. SecondEdition. New York, New York: Gregg Division,McGraw-Hill Book Company, 1973.

Huffman, Harry, Jeffrey R. Stewart, Jr., and Arnold R.Schneider. General Recordkeeping. New York, NewYork: Gregg Division, McGraw-Hill Book Company,1971.

Kahn, Gilbert, Theodore Yerian, and Jeffrey R. Stewart,Jr. Progressive Filing. Eighth Edition. NewYork, New York: Gregg Division, McGraw-HillBook Company, 1969.

Teletraininq for Business Studies. American Telephoneand Telegraph Company, 1965.

United States Department of Labor, Bureau of EmploymentSecurity. Dictionary. of Occupational Titles, Vol. I,Definitions of Titles. Washington, D.C.: GovernmentPrinting Office, 1965.

143187

)10

BIBLIGGRAPHY (Continued)

United States Department of Labor, Bureau of LaborStatistics. Occupational Outlook Handbook: 1972-73.Washington, D.C.: Government Printing Office, 1972.

Walker, Arthur L., J. Kenneth Roach, and J Marshall Hanna.How to Use Adding and Calculating Machines. ThirdEdition. New York, New York: Gregg Division.McGraw-Hill Book Company, 1967.

OTHER SOURCES

"Accounting Orientation Test, High School Level - Form S."The American Institute of Certified Public Account-ants. New York, New York, 1965.

Carlson, Arthur E. Drills and Problems in Bookkeepingand Accounting. Cincinnatti, Ohio: South-WesternPublishing Company, 1959.

Frame, Terry M. "The Relationships Between Tasks Per-formed by Selected Office Employees and OfficeEducation Students." Unpublished doctoral disser-tation. Northern Illinois University, January, 1971.

Perkins, Edward A., Ross F. Byrd, and Dennis E. Roley.Clusters of Tasks Associated with Performance ofMajor Types of Office Work. Washington StateUniversity Department of Education, January, 1968.

Stelter, Galye A. "A Study of the Bookkeeping andAccounting Duties Performed and Automatic EquipmentUsed by Bookkeeping and Accounting Employees inRural Minnesota Businesses." Unpublished doctoraldissertation. Northern Illinois University,August, 1968.

114

188