TEXAS CTE LESSON PLAN

www.txcte.org

Lesson Identification and TEKS Addressed

Career Cluster Finance

Course Name Accounting I

Lesson/Unit Title Double-Entry Accounting

130.187 (c) Knowledge and Skills
TEKS Student
(2) The student communicates an understanding of the accounting
Expectations
industry
(A) The student is expected to describe the purpose of
accounting and financial reporting.
(4) The student uses equations, graphical representations,
accounting tools, strategies, and automated systems in real-world
situations to maintain, monitor, control, and plan the use of
financial resources. The student will complete an accounting cycle
for a service business.
(A) The student is expected to illustrate the accounting cycle
(B) The student is expected to analyze the effects of
transactions on the accounting equation and use T accounts
to analyze transactions
(C) The student is expected to prepare a chart of accounts
(D) The student is expected to journalize transactions in a
general journal
Basic Direct Teach Lesson
(Includes Special Education Modifications/Accommodations and
one English Language Proficiency Standards (ELPS) Strategy)

Performance Objective:
Instructional Objectives
Upon completion of this lesson, students will be introduced to the double-
entry accounting system.

Behavioral Objectives:
 Prepare a chart of accounts

* Special Education Modifications or Accommodations, if applicable

Copyright © Texas Education Agency 2017. All rights reserved 1 of 5
  Define double-entry accounting
 Use T-accounts to analyze transactions into debit and credit parts
 Understand changes to owner’s equity
 Classify accounts with 100% accuracy
 Discuss the most used accounting assumptions
A large majority of business firms worldwide use the double entry
Rationale
accounting approach. First, the double-entry systems provide a “built in”
form of error-checking. When the double entry is used properly, the sum
of all debit entries in the account ledgers for the accounting period must
equal the sum of all credit entries (e.g. Total Debits=Total Credits). This
lesson will introduce you to the double-entry accounting system and its
importance for accounting and financial reporting.

Duration of Lesson Teacher’s Discretion

Word Wall/Key
Ask students to define:
Vocabulary
(ELPS c1a,c,f; c2b; c3a,b,d;  Owner’s equity
c4c; c5b) PDAS II(5)  Revenue
 Expenses
 Withdrawals
 Fiscal period
 Temporary accounts
 Permanent accounts
 Nominal accounts
 Real accounts
 Income summary

Materials/Specialized Materials, Equipment and Resources:

Equipment Needed
 Textbook
 Internet
 Construction Paper
 Markers
 Pencils
 Multimedia presentation software
 Accounting Software
 Expanded Accounting Equation and Balance Sheet Rubric
 Preparing a Charts of Accounts Rubric
 Normal Balance Side and “T” Accounts – Quiz, and Key
 Quiz on Classifying Accounts and Key
Anticipatory Set Have students read at least two articles on double-entry accounting. Ask
* Special Education Modifications or Accommodations, if applicable
Copyright © Texas Education Agency 2017. All rights reserved 2 of 5
 (May include pre- them to type a one-page explanation telling why it is called double-entry
assessment for prior accounting. Include a brief explanation of the history of double-entry
knowledge) accounting. Include resources in proper format.

Ask for a volunteer to read their paper. Ask for students to share any
other facts they learned that were not included. Reinforce by writing a few
of these on a white board or projector.
Introduce students to the double-entry accounting system. Review
Direct Instruction *
students on classifying accounts and the accounting equation. In this
lesson, students take a look at the expanded accounting equation and its
relationship to the balance sheet. Finally, students use each piece to learn
to analyze transactions using “T” accounts and look at the effects of these
transactions on owner’s equity.

Ask students to keep their list of assumptions in their notebook because

they will review them often.
Guided Practice *
 Demonstration
 Discussion
 Presentations
 Observation
 Verbal Drills
 Verbal Response
Independent
Practice/Laboratory
Experience/Differentiate
d Activities *
Lesson Closure

Summative / End of 1. Observation

Lesson Assessment * 2. Verbal Checking for Understanding
3. Team and Partner Participation
4. Graded Assignments
5. Quiz on Normal Balance Side and “T” Accounts

Textbooks:
References/Resources/
Guerrieri, Donald J., Haber, Hoyt, Turner. Glencoe Accounting Real-World
Teacher Preparation
Applications and Connections. Glencoe McGraw-Hill, 2000.
ISBN/ISSN 0-02-815004-X.
Ross, Kenton, Gilbertson, Lehman, and Hanson. Century 21 Accounting
* Special Education Modifications or Accommodations, if applicable
Copyright © Texas Education Agency 2017. All rights reserved 3 of 5
 Multicolumn Journal Anniversary Edition, 1st Year Course. South-
Western Educational and Professional Publishing, 2003. ISBN/ISSN:
0-538-43524-0
Ross, Kenton, Gilbertson, Lehman, and Hanson. Century 21 General
Journal Accounting Anniversary Edition, 7th Edition. South-Western
Educational and Professional Publishing, 2003. ISBN/ISSN: 0-538-
43529-1.

Additional Required Components

English Language
Proficiency Standards
(ELPS) Strategies

College and Career

Readiness Connection1

Recommended Strategies

Reading Strategies

Quotes
Multimedia/Visual
Strategy
Presentation Slides +
One Additional
Technology Connection
Graphic
Organizers/Handout

Writing Strategies
Journal Entries + 1
Additional Writing
Strategy

Communication
90 Second Speech Topics

Other Essential Lesson Components

1
Visit the Texas College and Career Readiness Standards at
http://www.thecb.state.tx.us/collegereadiness/CRS.pdf, Texas Higher Education Coordinating Board
(THECB), 2009.
* Special Education Modifications or Accommodations, if applicable
Copyright © Texas Education Agency 2017. All rights reserved 4 of 5
Enrichment Activity
(e.g., homework
assignment)
Family/Community
Connection

CTSO connection(s) Business Professionals of America

Future Business Leaders of America

Service Learning
Projects

Lesson Notes

* Special Education Modifications or Accommodations, if applicable

Copyright © Texas Education Agency 2017. All rights reserved 5 of 5