PROCEDURE

Min.

1.

Greet students as they walk into the room

(5)

Goal is to make the students feel welcome and important

1a. During passing period stand in the hallway to both supervise hallway activities and greet every student as they walk through the classroom door

2.

Take attendance

(3)

by a role call, this will help you learn proper pronunciations of names and help you attach names

with faces.

3.

Introduce Chapter 3

(5)

Goal is to spark the students interest in accounting the areas the chapter covers (use transparency 3-1 from resource box)

·        Relationship between property and financial claims

·        Meaning of equity

·        Parts of the accounting equation

·        Definition of each part of the equation

4.

Cover section one and two of chapter 3

(25)

Goal  to teach the relationship between property and financial claims, meaning of equity and parts of the accounting equation and definition of each part of the equation

Discussion

4a. Using the “Bell Ringer” page 46 to discuss the topic of property and rights to those properties

4b. emphasize rights to own property if fundamental to a free enterprise system, value in US measured in dollars, accounting provides a financial information about property and property rights

Introduce accounting equation

4c. do as a class demonstration problem 3-1 on page 49 and have the students use their working papers to do this with the class. Point out that creditors have first claims to assets.

4d. using transparency 3-2 to introduce section concepts

·        How accounts are used in business transactions

·        Steps to analyze transactions

·        How investments, cash payments, and credit transactions affect accounting equation

Discussion

4e. Using the “Bell Ringer” page 50 have the students discuss recent purchases and have them fill their purchases into accounting equation on the chalk board

4f. business transactions how there are hundreds and each business set them up individually

4g. effects on the accounting equation and the five types of transactions in this section to summarize the changes to assets, liabilities, and owner’s equity

4h. go over as a class business transactions 1-7 pages 52 through 55

(Use transparency number 3-4 through 3-10 when doing this)

5.

Assign seat work and activity sheet for chapter 3

(17)

Goal is to have students demonstrate knowledge of topics discussed in class by doing problems related to the topics

5a. demonstrate  first problem from activity sheet on as a class

5b. have students do problems 3-2, 3-3, 3-4, and 3-5 in their seats and help them as needed

6.

Class closure

(5)

Goal is to end class on a positive note

6a. ask students for any questions and answer questions

6b. assign the rest of seat work for homework if students did not finish in class

PROCEDURE

Min.

1.

Greet students as they walk into the room

(5)

Goal is to make the students feel welcome and important

1a. During passing period stand in the hallway to both supervise hallway activities and greet every student as they walk through the classroom door

2.

Take attendance

(3)

by a role call, this will help you learn proper pronunciations of names and help you attach names

with faces.

3.

Go over homework problems 3-2, 3-3, 3-4, and 3-5 as a class

(20)

Goal is to reinforce concepts from day one and to check students applied knowledge of day one lesson (use transparency from resource box to do this)

3a. problem 3-2 business transactions for WordService

3b.  problem 3-3 business transactions for WordService

3c. problem 3-4 Classifying accounts

3d. problem 3-5 Completing the equation

4.

Cover section three of chapter 3

(10)

Goal  to teach how revenue and expense transaction affect accounting equation and how withdrawals affect the accounting equation (use transparency 3-11 to introduce section)

Discussion

4a. Introduce section

4b. Using the “Bell Ringer” page 57 have the student assume they are business consultants and follow the Bell Ringer instructions

4c. have students analyze possible problems and decide what they would say to the business owner

5.

Assign seat work problems 3-6, 3-7, 3-8, 3-9, 3-10, and 3-11for chapter 3

(17)

Goal is to have students demonstrate a working knowledge of how expenses, revenue and withdrawals affect the accounting equation

5a. have students do problems 3-6, 3-7, 3-8, 3-9, 3-10 and 3-11 in their seats and help them as needed

6.

Class closure

(5)

Goal is to end class on a positive note

6a. ask students for any questions and answer questions

6b. assign the rest of seat work for homework if students did not finish in class

PROCEDURE

Min.

1.

Greet students as they walk into the room

(5)

Goal is to make the students feel welcome and important

1a. During passing period stand in the hallway to both supervise hallway activities and greet every student as they walk through the classroom door

2.

Take attendance

(3)

By a role call, this will help you learn proper pronunciations of names and help you attach names

With faces.

3.

Go over homework problems 3-6, 3-7, 3-8, 3-9, 3-10 and 3-11 as a class

(22)

Goal is to reinforce concepts from day two and to check students applied knowledge of day two lesson (use transparency from resource box to do this)

3a. problem 3-6 classifying accounts with the accounting equation

3b.  problem 3-7 Determining increases and decreases in accounts

3c. problem 3-8 determining the effects of transactions on accounting equation Abe Shultz problem

3d. problem 3-9 determining the effects of transactions on accounting equation Juanita Ortega problem

3e. problem 3-10 describing business transactions Showbiz video problem

3f. problem 3-11 completing the accounting equation fill in the blanks

4.

Have student start study guide as seat work

(10)

Goal  to review topics for the test

4a. assist students as needed

5.

Handout Chapter 3 self-test

(10)

Goal is to review chapter topics for test and reinforce basic knowledge of the effects on the accounting equation

5a. Have students complete 1-12 true and false and then go over answers using volunteers to state the questions

5b. Have students complete 1-8 multiple choice and go over answers using volunteers to give answers

Have students ask question and discuss questions

6.

Assign the rest of chapter 3 study guide as homework

(5)

Goal review and reinforce the effects transactions have on the accounting equation

7.

Class closure

(5)

Goal is to end class on a positive note

7a. ask students for any questions and answer questions

7b. assign the rest of seat work for homework if students did not finish in class

PROCEDURE

Min.

1.

Greet students as they walk into the room

(5)

Goal is to make the students feel welcome and important

1a. During passing period stand in the hallway to both supervise hallway activities and greet every student as they walk through the classroom door

2.

Take attendance

(3)

By a role call, this will help you learn proper pronunciations of names and help you attach names

With faces.

3.

Go over chapter 3 study guide

(40)

Goal is to reinforce accounting equation transactions and their effects on the accounting equation

Play a review game in teams

Divide the class into two teams numbering each member on the team so there are no duplicate numbers. Have the students state the answers to each question assigning one point for correct answers and taking away one point for incorrect answer.  Each team can only try to answer a question once if they get it wrong it automatically goes to the other team so they can try for a correct answer.  If both teams answer incorrectly the teacher gives the answer and no one gets a point. Continue this until the entire study guide is complete.  The team with the highest points wins the prize this week it is a choice of one free bagel or yogurt pass or one free candy or bag of chips pass in the cafeteria.

4.

Study time on their own or in small groups

(10)

Goal  to get all students on the same page and ready for the test

4a. Give students time to study on their own

4b.students ask questions about problems we did in class

4c. students can work in study groups to review for test

4d. teacher can use this time to catch up with students who where absent

5.

Class closure

(3)

Goal is to end class on a positive note

5a. ask students for any questions and answer questions

5b. allow students to sign up to come in after school to study in groups with additional problems the teacher can provide for them

PROCEDURE

Min.

1.

Greet students as they walk into the room

(5)

Goal is to make the students feel welcome and important

1a. During passing period stand in the hallway to both supervise hallway activities and greet every student as they walk through the classroom door

2.

Take attendance

(3)

By a role call, this will help you learn proper pronunciations of names and help you attach names

With faces.

3.

Review

(10)

Goal is to reinforce accounting equation transactions and their effects on the accounting equation

3a. Understanding Accounting Concepts and Procedures page 62 ask the class to answer the questions 1-13.

3b. Briefly explain correct answers if students can not.

4.

Have the students take the test

(40)

Goal is to have students demonstrate mastery knowledge of the accounting equation and transaction effects on that equation

4a. Have students take the test

4b. collect the tests

5.

Class closure

(2)

Goal is to end class on a positive note

5a. ask students for any questions about the test and answer questions if possible

5b. assign chapter 4 for reading over the weekend