Objectives:
- Students will be able to explain a journal entry.
- Students will be able to explain a ledger entry.
- Students will understand the relationship between the two.
Age Level: Early/late secondary school
National Standards: Complies with NBEA Accounting 2023 Standard III.2.1. Explain the purpose of journals and ledgers and their relationship.
Materials:
- Whiteboard or chalkboard
- Markers or chalk
- Student handouts
- Stopwatch
- Journal and ledger templates
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