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ERIC Number: ED134729
Record Type: RIE
Publication Date: 1973
Pages: 127
Abstractor: N/A
Reference Count: 0
ISBN: N/A
ISSN: N/A
Small Business Bookkeeping, Part I. A Suggested Adult Business Education Course.
New York State Education Dept., Albany. Bureau of Continuing Education Curriculum Development.
This instructor's guide, suitable for use in the adult education programs of school districts, of Boards of Cooperative Educational Services (BOCES), and in the community colleges of New York State, presents course outlines and material for those who are either keeping a set of records for a small business or who wish to prepare to do so. The guide consists of 10 lessons and 5 problems designed for use in 10 sessions of 3 hours each. The illustrations and problems are based on a service business. The 10 lessons are (1) Introduction; (2) Sources of Data and Journalizing; (3) Combined Cash Journal, Ledger Accounts, and Posting; (4) Journalizing, Posting T-Account Ledger, Trial Balance; (5) Standard 2-Column Ledger, (6) Reconciling a Bank Statement and Making a Payroll; (7) Reporting and Remitting Taxes; (8) Journalizing for Problem 5; (9) Ledger Entries for April in Problem 5; and (10) Trial Balance, Balance Sheet, and Income Statement for Problem 5. Lessons consist of a content outline with teaching suggestions, techniques, and references. Also included is a section on tips for teachers of adult classes in small business bookkeeping and a large section of illustrations, forms, and solutions to problems. (WL)
Publication Type: Guides - General
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: New York State Education Dept., Albany. Bureau of Continuing Education Curriculum Development.
Note: For related document, see CE 009 480