This instructional tool presents pension accounting using a worksheet approach where debits equal credits for both the employer and for the plan. Transactions associated with the initiation of the plan through the end of the second year of the plan are presented, including their impact on accumulated other comprehensive income and deferred taxes.…

Supporting performance objectives 49 and 50 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing vouchers and pay vouchers are included in this packet, which is one of a series. The student materials include five business transactions…

Supporting performance objective 40 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on posting to the cash record book from cash proof forms are included in this packet, which is one of a series. The student materials include five cash sales reports…

Supporting performance objective 33 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on maintaining subsidiary ledgers are included in this packet, which is one of a series. The student materials include source documents of ten business transactions,…

Supporting performance objective 34 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on posting (transferring) entries from journals to ledgers are included in this packet, which is one of a set. The student materials include a cash receipts journal…

Supporting performance objective 38 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on processing accounts payable invoices are included in this packet, which is one of a series. The student materials include ten invoices and receiving documents and…

Supporting performance objective 31 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on computing the balance column amount in ledger accounts are included in this packet, which is one of a series. The student materials include a record of a…

Both a set of student materials and an instructor's manual on maintaining a petty cash fund are included in this packet, which is one of a series. The student materials include a pretest, five learning activities which contain the information and forms needed to complete the activities, a student self-check, with each activity, and a posttest. The…

This task-simulation learning module on introduction to business for secondary and postsecondary teachers and students, the second in a series of eleven task and in-basket simulations, was designed to provide individualized instruction in office occupations courses, such as introductory business and typewriting. (Each of the modules in the set is…

Supporting performance objective 28 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing a payroll register, employee earnings' records, and paychecks are included in this packet, which is one in a series. The student materials include a…

Supporting performance objective 30 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on computing gross pay from punched time cards are included in this packet, which is part of a series. The student materials include a group of time cards,…

Supporting performance objective 35 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing federal and state tax deposits are included in this packet, which is one of a series. The student materials include information concerning income tax…

Supporting performance objective 36 of the V TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing employer's quarterly federal tax returns are included in this packet, which is one in a series. The student materials include information concerning…

Supporting performance objective 37 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on preparing state unemployment tax returns are included in this packet, which is one of a series. The student materials include information concerning the…