National Business Education AssociationLibrary
NBEA HomeSign inJoin NBEA
MembersLesson PlanAccounting

Accounting: Accounting Cycle and Double-Entry System

A secondary accounting lesson in which students apply the double-entry system to record business transactions and prepare a trial balance.

Objectives:

  • Apply the double-entry system of accounting to record business transactions and prepare a trial balance.

Age Level: Early/late secondary school

National Standards: Complies with NBEA Accounting 2023 Standard III.2.3. Apply the double-entry system of accounting to record business transactions and prepare a trial balance.

Materials:

  • Whiteboard or chalkboard
  • Markers or chalk
  • Student handouts
  • Blank accounting journal
  • Calculator
  • Index cards
  • Stopwatch

1 item

This resource is for NBEA members.

Members can open all 1 item.

Sign in as a memberJoin NBEA

Published

Resource #199

More in AccountingBrowse the whole library →