By using the approach suggested in this article, students should understand the procedure as well as the need for closing the ledger as a part of income determination and accounting control. (CT)

One of the most difficult concepts for beginning accounting students is an understanding of debits and credits. A rule has been formulated which covers most other rules: Beginning balances and increases appear on the same side of the account as the account appears in the fundamental equation (assets = liabilities + capital). (SC)

The New Youth Entrepreneur curriculum is a series of 12 youth-oriented educational modules containing instructional materials, learning activities, and checkup exercises designed to teach students key elements of entrepreneurship. This document is the ninth module, and introduces students to recordkeeping and bookkeeping strategies essential for…

Postings, accounts receivable and payable, and payroll entries made while using a bookkeeping machine make up the course content described in this pamphlet. The course seeks to prepare students to operate accounting machines as a prerequisite to the operation of more complex machines and adult, on-the-job training. Course guidelines, objectives,…

The congruency between Alberta senior high school recordkeeping, bookkeeping, and accounting curricula and the entry-level skills of employees of business was examined. The investigation was a replication of one conducted by West (1973) in New York City and had very similar findings. Questionnaires that were developed from the job activities list…

This teaching guide consists of guidelines for conducting two secondary-level introductory accounting courses. Intended for vocational business education students, the courses are designed to introduce financial principles and practices important to personal and business life, to promote development of clerical and bookkeeping skills sufficient…

Developed during a project designed to provide a continuous, competency-based line of vocational training in business and office education programs at the secondary and postsecondary levels, this package consists of an instructor's guide and learning modules for use in Accounting I and II. Various aspects of implementing and articulating secondary…

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…

Curriculum materials are provided for courses to be taught in business labs, including typing I, advanced and production typing, office procedures (clerical and secretarial), recordkeeping, accounting I and II, consumer math, and business law. Introductory materials include suggestions for setting up labs and a listing of required and suggested…

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 18 of the V-TECS (Vocational-Technical Education Consortium of States) Secretarial Catalog, both a set of student materials and an instructor's manual on inspecting incoming documents and merchandise for completeness are included in this packet, which is one of a series. The student materials include four purchase…

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…