Lesson Topic:

Accounting for Sales and Cash Receipts Using Special Journals and a focus on Customer Service

Lesson Description:

Transactions for a merchandising business related to sales and cash receipts will be discussed and practiced.  New vocabulary will be reviewed. Customer service scenarios, videos, and role play will also be addressed to go along with this lesson in accounting.

Learning Goals/Outcomes:

Define accounting terms related to sales and cash receipts for a merchandising business.
Identify accounting concepts and practices related to sales and cash receipts for a merchandising business.
Journalize sales on account, cash receipts, and sales returns and allowances using appropriate journals.

Nebraska Standards:

NE.BMM.HS.8.21.A - Apply concepts of analyzing transactions and how they relate to the accounting equation.
NE.BMM.HS.8.21.B - Define accounting and related concepts to explain the purpose of the accounting system and its relationship to business.
NE.BMM.HS.8.21.C - Analyze business transactions using source document information and describe the effect on the accounting equation.
NE.BMM.HS.8.21.F - Explain the purpose of documenting transactions through journal and ledger entries.
NE.BMM.HS.8.24.D - Utilize both verbal and nonverbal communication skills related to the workplace.
NE.BMM.HS.8.24.F - Demonstrate the ability to work in a team.

Teacher Planning:

Equipment/Materials/Software Needed:

Laptop, projector

Time Required for Lesson:

Five - 50 minute periods - one for customer service and four for the accounting lessons

Diagram/Setup: N/A

Technology Use:

Software:

Online accounting software (MindTap/Aplia)
Google Drawing or Thinglink.com
Quizlet

Hardware:

laptop and projector

Instructional Plan:

Anticipatory Set/Pre-Activity:

The pre-activity will be the customer service lesson that will take place the day before we dig into our Accounting chapter.
The bell ringer for the second day will be answering the sales tax questions on the Monopoly Thinglink on Schoology.  Monopoly Sales Tax Thinglink

Benefits/Explanation/Real-World Connection:

Real-world scenarios on customer service and calculating sales tax are addressed in these lessons.

Activities (i.e. instructions, warm-up, lesson, cool-down):

The textbook I use is Century 21 Accounting, 11e, Multicolumn Journal by Gilbertson & Lehman.  Each section I project using the projector the PowerPoint slides that come with the textbook and we discuss the chapter and review vocabulary.  Some chapters we use a word wall bulletin board and the vocabulary is split between students and they will write the word and a picture to go with it on one side and the definition on the opposite.  They will stand and define their word when we get to it in the chapter and put their notecard on the word wall (which could be used at the end of the chapter to quiz each other also).  However, because we are going to make a thinglink or googlink with the vocabulary, we will not use the word wall for this chapter.  However, I also have a crossword puzzle that I will hand out at the beginning of the chapter and expect it completed by the end of the week.  Here it is...

Before we start the chapter, which includes vocabulary like customer, sales discount, and sales return, we will complete a customer service activity that will include teamwork, role play, and communication.

Customer Service Role-Play - 

Thinglink or "Googlink" assignment over vocabulary - instructions on Schoology:

You will be making an account at Thinglink.com or using Google Drawing to make a Googlink - see my example below.   

Instructions for Thinglink - Once you are logged in, you will click on "Create"  and upload an image.  You will now need to open a new tab on google and images and find an image that represents this chapter well, like a customer at a store.  Once you have saved that image to your computer, you will be able to upload that image to thinglink which will be your background image that you will add tags.

You will change the title to "Accounting Ch 10 Vocab" and then there is a tutorial video in the bottom left on image tagging (if you need it), otherwise you will start tagging with the 7 vocab words from this chapter that you are choosing to use.  First thing you will do is click somewhere on your background image that you would start your first word.  Then you can type in the text box the definition of the vocab word.  You can also search in the search box for that vocab word in Thinglink, but sometimes the video or link is not appropriate to what we are looking for, so you might instead have to open a new tab and do a google image or video search for that vocab word and copy and paste the link to thinglink.  You will want at least one short video linked to one of your vocab words.  

You can see examples from a previous year on my weebly page:  Accounting Weebly webpage

Students will complete the application problems on MindTap/Aplia as we get through each section of the chapter.

Closure:

As a review of the terms, students will go to quizlet and complete flashcards, etc.  We will also take 10 minutes to review on quizlet with live and groups.
 - sample Quizlet  Quizlet review of Ch 10 Vocab

I also have on Schoology a document with important info to review for the test - you can see it here.... 

Assessment :

During the customer service role-play activity there will be peer and self-assessment.

The vocabulary, important information from the text, and applying the transactions from the chapter will be assessed with a test on MindTap/Aplia.

Supplemental Information:

Modifications:

Tests and online application problems can also be completed on paper for those students that may need that option.

Safety Precautions: N/A

Comments (adaptations for various grades/ages, teaching styles, etc.)

Resources:

Resources are referenced above.