Subject: Accounting
1. Topic-
Making Adjustments and Closing-entries to the Balance Sheet and Income Statement
2. Content-
Adjusted entries, prepaid insurance, closing entries, income summary account, accounting cycle, credits and debits, closing journal entries, post-closing trial balance, NSF
3. Goals: Aims/Outcomes-
1. Students will post closing-entries to the trial balance
2. Students will interpret data and be able to decide where the data belongs
3. Students will make adjusting entries to account for unforeseen changes
4. Objectives-
1. Students will work independently to review their answers to the given review
2. Students will work collaboratively with peers to check their responses
3. Students will demonstrate knowledge of the material by providing oral and written responses to posed questions and situations
5. Materials and Aids-
White board, market, test review, test review answer sheet, pen/pencil, extra paper for rough work
6. Procedures/Methods-

A. Introduction-

1. Commence with an overview of the upcoming class schedule
2. Introduce the material required and format for the upcoming test
3. Present to class a brief overview of what has been learned and what information is expected to be known

B. Development-

1. Students can ask questions about homework
2. Students can ask questions to clear up any misconceptions on course material
3. Introduce the test review for the upcoming test to students and go over what is to be accomplished in class

C. Practice-

1. Take up completed practice test with class

D. Independent Practice-

1. Students are to work individually to compete the test review and prepare any questions for review in the second half of the class

E. Accommodations (Differentiated Instruction)-

1. Students who are hard of hearing are placed at the front of the class, closest to the instructor so it will be easier for them to hear.
2. Students with IEP have been given a copy of the test review the day prior in order to familiarize themselves with the format

F. Checking for understanding-

1. Ask questions before, during and after the test review to check for understanding
2. Go over the test review in-class and have students correct their own testing materials, ensuring that they make notes and make corrections

G. Closure-

1. End with a review of the format of the upcoming test
2. Present students with take-home material that they can use as a study guide for the test
7. Evaluation-
1. Teacher will take notes during the class time that will include student participation in the review activity, collaboration with peers and overall individual conduct

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