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Unit Plan Teacher: Miss Courtney J.

Skemp Grade: 10-12 Century 21 Accounting: Chapters 1-3 Approximate Time Required: 13 days

__________________________________________________________________________________________ Introduction: The following unit is the introductory unit in an Accounting I course. The students are exposed to the introductory elements of Accounting in this unit. Purpose of the Unit: This unit serves as an introduction to the basic elements behind accounting as a career and accounting for a service business organized as a proprietorship. The content presented will acquaint students with terminology, career opportunities, communication techniques, accounting systems, and accounting procedures. This unit meets the following Pennsylvania Department of Education Standards as well as National Business Education Standards. Pennsylvania and National Business Education Standards Reading, Writing, Speaking, and Listening Standards 1.6.11. A Listen critically and respond to others in small and large group situations. 1.9.11. A Use media and technology resources for research, information analysis, problem solving, and decision making in content learning. 1.1.11.B Use context clues, knowledge Pennsylvania Department of Education Academic of root words, and word origins as well as Standards reference sources to decode and understand new words 1.8.11.B Locate information using appropriate sources and strategies Career Education and Work Standards 13.1.11.A Relate careers to individual interests, abilities, and aptitudes. 13.1.11.B: Analyze career options based on personal interests, abilities, aptitudes, achievements and goals. The Accounting Profession Explain the need for a code of ethics in accounting and the ethical responsibilities required of accountants. Identify student and professional accounting organizations and associations. Identify professional designations and certifications in the accounting profession. Describe the educational requirements for various careers, professional designations,

National Business Education Association (NBEA) National Standards

Danielsons Framework

and certifications in the accounting profession. Describe the skills and competencies needed to be successful in the accounting profession. Describe the areas of specialization within the accounting profession and careers that require a knowledge of accounting. Accounting Principles Define assets, liabilities, equity, revenue, expenses, gains and losses. Describe and explain the conceptual framework of accounting and generally accepted accounting principles and assumptions. Accounting Process Describe the purpose of the accounting system. Differentiate between accounting and book keeping. Analyze and describe how business transactions impact the accounting equation. Domain 1: Planning and Preparation 1a: Demonstrating Knowledge of Content and Pedagogy. 1b: Demonstrating Knowledge of Students 1c: Selecting Instructional Goals 1e: Designing Coherent Instruction 1f: Assessing Student Learning Domain 2: The Classroom Environment 2a: Creating an Environment of Respect and Rapport. 2b: Establishing a Culture for Learning 2c: Managing Classroom Procedures 2d: Managing Student Behavior Domain 3: Instruction 3a: Communicating Clearly and Accurately 3b: Using Questioning and Discussion Techniques. 3c: Engaging Students in Learning 3e: Demonstrating Flexibility and Responsiveness Domain 4: Professional Responsibilities 4b: Maintaining Accurate Records 4d: Contributing to the School and District 4e: Growing and Developing Professionally 4f: Showing Professionalism

1. Objectives Upon completion of this unit, the student will be able to Define accounting terms related to: accounting careers, starting a service business organized as a proprietorship, and changes that affect owners equity for a service business organized as a proprietorship. (Ch. 1, 2, 3) Identify how accounting serves as a basis for careers. (Ch.1) Identify the tasks of various accounting occupations. (Ch.1) Describe how communication skills are important in reporting accounting information. (Ch.1) Describe how individuals make ethical business decisions. (Ch.1) Identify accounting concepts and practices related to starting a service business organized as a proprietorship. (Ch.2) Classify accounts as assets, liabilities, or owners equity. (Ch.2) Analyze how transactions related to starting a service business organized as a proprietorship affect accounts in an accounting equation. (Ch.2) Prepare a balance sheet for a service business organized as a proprietorship from information in the accounting equation. (Ch. 2, 3) Identify accounting practices related to changes that affect owners equity for a service business organized as a proprietorship. (Ch.3) Analyze changes that affect owners equity for a service business organized as a proprietorship in an accounting equation. (Ch.3) 2. Content a. Chapter 1 Accounting Careers: Communication and Ethics in the Workplace i. What is Accounting? ii. Job Opportunities in Accounting iii. A Career in Accounting iv. The Importance of Communication and Ethics in Accounting b. Chapter 2 Starting a Proprietorship i. The Business ii. The Accounting Equation iii. How Business Activities Change the Accounting Equation iv. Reporting Financial Information on a Balance Sheet c. Chapter 3 Starting a Proprietorship i. How Transactions Change Owners Equity in the Accounting Equation ii. Reporting a Changed Accounting Equation on a Balance Sheet

3. Vocabulary a. Accounting planning, recording, analyzing, and interpreting financial information b. Accounting system a planned process for providing financial information that will be useful to management c. Accounting records organized summaries of a business financial activities d. Accountant a person who plans, summarizes, analyzes, and interprets accounting information e. Public accounting firm a business selling accounting services to the general public f. Private accountant an accountant who is employed by a single business g. Bookkeeper a person who does general accounting work plus some summarizing and analyzing of accounting information h. Accounting clerk a person who records, sorts, and files accounting information i. General office clerks a person who does general kinds of office tasks, including some accounting tasks j. CPA Certified Public Accountant; usually requires the study of college accounting, some accounting experience, and a passing score on a professional test covering all aspects of the accounting field k. Ethics the principles of right and wrong that guide an individual in making decisions l. Business ethics the use of personal ethics in making business decisions m. Service business a business that performs an activity for a fee n. Proprietorship a business owned by one person o. Asset anything of value that is owned p. Equities financial rights to the assets of a business q. Liability an amount owed by a business r. Owners equity the amount remaining after the value of all liabilities is subtracted from the value of the assets s. Accounting equation assets = liabilities + owners equity t. Transaction a business activity that changes assets, liabilities, or owners equity u. Account a record summarizing all the information pertaining to a single item in the accounting equation v. Account title the name given to an account w. Account balance the amount in an account x. Capital the account used to summarize the owners equity in business; also known as the owners equity account

y. Balance sheet a financial statement that reports assets, liabilities, and owners equity on a specific date z. Revenue an increase in owners equity resulting from the operation of a business aa. Expense a decrease in owners equity resulting from the operation of a business bb. Withdrawals assets taken out of a business for the owners personal use 4. Accommodations for Students Providing Unit and Lesson objectives to the students Including group activities in the classroom Providing verbal and written instructions for assignments Integrating technology into the assignments Realigning lessons if the material is too easy or too hard Using hands-on activities in the classroom Setting the pace of the lesson based upon the learners Providing worksheets daily for the students to follow

5. Survey Statements/Motivational Techniques a. Worksheets: i. The students will be required to complete the worksheets from the workbook that complement each lesson. ii. The students will receive points each day for the completion of the worksheets as they are assigned. iii. Worksheets will be checked nightly to provide feedback to the students. b. Project: i. Students will complete one project during the first chapter on accounting careers. They class will be split into groups and asked to present on an assigned topic related to business ethics. ii. The completed projects will be displayed on the Accounting bulletin board in the classroom. iii. Points will be awarded for completion of the projects based on a scoring rubric. iv. Students will be given class time to complete the projects. c. Other exercises to increase student learning: i. Students will be given pop quizzes about the vocabulary for each chapter. ii. Students will play a review game before the unit exam. Bonus points will be awarded for participation and the winning team will receive personal time as a reward.

6. Procedures, Activities, Evaluation Lecture Discussion/Class Participation Demonstration/In-class examples Project Pop quizzes Worksheets Review game: Before the unit exam, a review game will be played involving vocabulary, accounting exercises, and accounting performance tasks. The game will be very similar to Jeopardy in that there will be categories and increasing point values for more difficult questions. The class will be organized into teams to promote cooperation and team work. The winning team will be awarded with personal time. All participants will be awarded with 3 bonus points. Unit 1 Exam

7. Materials Used Text: Century 21 Accounting Examples: The instructor will create examples for the class based on humorous scenarios. Examples from the text will also be utilized. Worksheets: Century 21 Accounting Workbook PowerPoints: Created by instructor Review game: Created by instructor Computers with Internet Access, Microsoft Word, PowerPoint, and Excel Handouts Pens/pencils Dry erase board Dry Erase markers Paper Projector

Time Schedule Lesson: Brainstorm what the students know about accounting. Definitions/PowerPoint presentation Educational Requirements/Professional Organizations for careers Day 1, Lesson Topic: What is Accounting? and Accounting Careers Activity: Using the Internet, students will research what can be done with a high school accounting background, an associates degree in Accounting, and a bachelors degree in Accounting Evaluation: Day 2, Lesson Topic: The Importance of Ethics and Communication in Accounting Day 3, Lesson Topic: The Importance of Ethics and Communication in Accounting, Cont. Completion of worksheets activities Class Participation

Lesson: Define ethics and business ethics Causes of Unethical Behavior Making Ethical Decisions Introduction of Ethics Project

Activity: Video on ethics in accounting Discussion after video

Evaluation: Completion of worksheet activities Class Participation

Lesson, Activity: Chapter 1 pop quiz Students will be divided into groups and assigned an ethics topic An instruction sheet/grading rubric will be distributed and explained to teams

The groups will begin working on project. Students will be given three class periods to complete the ethics project

Evaluation: Day 4, Lesson Topic: The Importance of Ethics and Communication in Accounting, Cont. In-class group work

Lesson, Activity: Students will be given the class period to work on their group projects Teacher will circulate to answer questions, make suggestions, and keep the class on task Evaluation: Day 5, Lesson Topic: The Importance of Ethics and Communication in Accounting, Cont. In-class group work

Lesson, Activity: Students will be given the class period to work on their group projects Teacher will circulate to answer questions, make suggestions, and keep the class on task Evaluation: In-class group work

Lesson, Activity: Day 6, Lesson Topic: The Importance of Ethics and Communication in Accounting, Cont. Day 7, Lesson Topic: Starting a Proprietorship Groups will present their business ethics presentations Evaluation: Business Ethics Project presentation

Lesson: Definitions/PowerPoint Presentation The Accounting Equation Explain how business activities change the accounting equation Reporting financial information on a balance sheet

Activity: Students will follow in-class examples and participate in question/answer with teacher Evaluation: Day 8, Lesson Topic: Starting a Proprietorship, Cont. In-class work Participation Completion of worksheet activities

Lesson, Activity: Continuation of previous days lesson Students will continue working with inclass examples and worksheets Evaluation: Completion of worksheet activities

Lesson: Chapter 2 pop quiz Definitions/PowerPoint How transactions change owners equity in an accounting equation Day 9, Lesson Topic: Changes that Affect Owners Equity Activity: Students will follow in-class examples and participate in question/answer with teacher Evaluation: Day 10, Lesson Topic: Changes that Affect Owners Equity, Cont. In-class work Participation Completion of worksheet activities

Lesson, Activity: Continuation of previous days lesson Students will continue working with inclass examples and worksheets Evaluation: Completion of worksheet activities

Lesson, Activity: Chapter 3 pop quiz Students will be given the class period to catch up on any assignments from Day 11, Lesson Topic: Unit 1 Wrap-Up Chapters 1-3 Students will be given a review sheet for the Unit 1 exam which will be given on day 13 Evaluation: Day 12, Lesson Topic: Unit 1 Review Completion of worksheet activities

Lesson, Activity: Students will be divided into teams to play the Jeopardy Unit 2 review game All student will be given 3 bonus points for participating in the game (students who are absent will not receive the bonus points) The winning team will receive 10 minutes of personal time Evaluation: Day 13, Lesson Topic: Unit 1 Exam Jeopardy Review Game

Activity, Evaluation: Unit 1 Exam Students will be given the 40 minute period to complete the exam Those who finish early may use the remaining time to work quietly on other work

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