H.T.S. Crest Holy Trinity School

3A Accounting
Lesson Plan

Lesson 14: Reviewing Month-End Procedures

During this class we will take up Problem 9-8 which we completed last day.

Once we have taken up last day's problem, we will then explore Topic #4 of Chapter 9 - Reviewing Month-End Procedures.

The primary focus of this topic is the Trial Balance (page 383). However, we shall review the concepts associated with preparing a Schedule of Accounts Receivable as well as a Schedule of Accounts Payable.


Acme Dental Clinic
Schedule of Accounts Payable
January 31, 2001

  
Bell Telephone$1,625.00
IBM7,000.00
Matt Enterprises250.00
 ------------
  Total of Accounts Payable$8,875.00
 =======
  


Evaluation Exercise:

The assigned problem for the class will be Challenge Problem 9-11 on page 384.


Reference:

Please read this topic (pages 383--384) in preparation for the class.



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