Learners are introduced to cash control systems including checking accounts, endorsing and writing checks. In groups, they define a bank statement and practice how to read them. To end the activity, they discover how to create a petty...

Students brainstorm a list of what they believe a customer is. In groups, they practice journaling sales to a customer who pays with cash or with credit. To end the lesson plan, they discover the proper way to prove cash payments at the...

Students are introduced to a five column way to record transactions. In groups, they discuss the importance of source documents when recording the transactions and balancing the account at the end of the month. To end the lesson, they...

Students are introduced to how transactions are analyzed with debits and credits. In groups, they complete a T-chart in which the account increases with credits and decreases with debits. To end the lesson, they analyze the various...