Teacher: Lily Trinh Unit Objectives (Knowledge, Skills, Processes)

Subject Area: Accounting Students will be able to:

Grade Level: Grade 11 o Document transactions in the journal
o Understand, interpret, and document source documents
Unit Title: Chapter 6: The Journal and Source
o Journalize the transactions in the source documents
Documents. (starting from 6.3 to 6.5) o Understand and journalize provincial sales tax
Duration: 6 classes (each class: 80 minutes) o Understand and journalize goods and services tax
o Use Microsoft Excel to build spreadsheet models
Big Ideas (Major Concepts or understandings)
 Understanding, interpreting, and documenting source documents
 Entering, reviewing, and editing the general journal: Students enter and adjust transactions
 Distinguishing and journalizing PST and GST
 Using Microsoft Excel to build spreadsheet models
Rationale:
Students will be able to understand source documents and journalize transactions, PST and GST taxes as if they are responsible for tax remittance
for a company.
Class Date Topic Format
1 (2) Mon, Feb. 22 Start 6.3 lesson Lesson
(1) Tues, Feb 23
2 (2) Wed, Feb 24 Finish 6.3 (go over in class questions) Lesson
(1) Thurs, Feb 25 Start 6.4
3 (2) Fri, Feb 26 6.4 lesson Lesson
(1) Mon, Feb 29 6.4 in class questions
4 (2) Tues, Mar 1 Finish 6.4 Lesson
(1) Wed, Mar 2 Start Chapter 6 Review Exercises (1-1: complete classwork slower. 2-1: have to finish
classwork in class to submit at the end of the class)
5 (2) Thurs, Mar 3 Chapter 6 Review exercises: Do #1 and #5. Lesson
6 (2) Mon, Mar 2 Chapter 6 Review exercises: Lesson
(1) Tues, Mar 3 Day 1: Receive homework back (day 1), give general feedback of homework, complete
questions 1 & 2 together, complete case study by end of the class
Day 2: Finish marking Thursday classwork together, do number 2 together, complete case study
by end of the class
7 (2) Wed, Mar 9 Complete review exercises Lesson
(COLLAB DAY)
8 (1) Thurs, Mar 10 Chapter 6 test Test
(2) Fri, Mar 11
 Unit Plan Overview
Sequenced Learning Activities/ Instruction:

Topic Lesson SWBAT Methods (Activities, Strategies, Etc.) Materials/ Assessment &
No. Resources Evaluation
Chapter 6: 6.3 1 SWBAT: Introduction:  Teacher  Assess
Provincial Understand the Begin with a short introduction of myself, that I will be computer previous
Sales Tax purpose of PST teaching the course for the next 6 weeks, and do a brief and knowledge and
Explain the four review of rules and classroom expectations projector participation in
& obligations of Explain that I will cover the rest of Chapter 6, and first half of  Teacher classroom
sellers Chapter 7. and student rules and
Brief Journalize sales textbook expectations
introduction / transactions with Hook:  White  Observe
review of the appropriate Show pictures of new phones (PST & GST chargeable), board and student
expectations entries processed food (just PST), and fruits (not taxable). dry erase engagement in
and rules Ask students how much they would pay for those items… markers hook and their
write the amount on the board and ask how much tax they previous
need to ask to pay knowledge
Elicit responses about the tax rate in BC and if they remember about taxes
HST (rate and
payments)
Lesson:  Asses students’
Explain the purpose of taxes, and the tax rate in BC and some retention of
other provinces, how taxes are collected information
Draw connections to this sections during in class
Explain the 4 duties for sellers review
How taxes are to be paid / remitted questions and
Which accounts are debited and credited class work
Use examples from the book
Complete Review Questions (page 181) together

Class work: page 182 #2, 3, 4

Complete #2 together
Give student time to complete #3 and #4
 If they don’t finish in class, they have to finish the rest for
homework
We will go over the answers next class

Closing:
Go over the duties of sellers
Which questions have to be completed before next class
We will start on PST next class too
Chapter 6: 6.3 2 SWBAT: Hook:  Teacher  Assess
Provincial Check their work to Show picture of Samsung S7 phone. Elicit what we talked computer previous
Sales Tax ensure they about last class (goods/electronics when we go shopping and knowledge and
understand how and the percentage of prices we have to pay in addition to projector participation in
and start our goods)  Teacher classroom
to journalize PST
Show other pictures (phone, McDonald’s meal, fruits) and and student rules and
Start 6.4: The transactions elicit Reponses on the percentage of the taxes on those expectations
textbook
Goods and particular goods.  White  Observe
Services Tax Differentiate
board and student
between PST and Lesson: engagement in
dry erase
GST Go over class agenda markers hook and their
Have a quick review of previous day’s lesson previous
Differentiate Sales Relate to students with their graduation pictures knowledge
and the GST, and Have students take out a piece of paper and have them about taxes
Purchases and the practice writing a journal entry for the transaction (rate and
GST Go over homework (page 182 #2, 3, 4) payments)
Have students go to the board and write down their answers  Asses students’
retention of
Explain to students that GST is very similar to PST, but with a information
few extra steps; PST is more straight forward, with only 1 during in class
new account (PST payable) review
Elicit responses from students if they know the GST percent, questions and
and which goods they need to pay GST on. class work
Since GST is another tax, another account will be introduced
(GST payable) --> will be paid to another government
Unlike PST, GST could be paid back to a company, especially
if they haven’t made as much money; spent more than what
they made.
Use PPT to visually show concepts
Have an example on PPT
 Video to cement concepts
Examples for the books for the seller & purchaser
Remitting the GST

In class work:

Do page 190, #1 together
Assign #2 to complete in class to hand in. (do first few
transactions together)

Assign #3 for homework.

Closure:
Go over the important points of GST
Ensure students know homework
Have more practice on GST next class
Chapter 6: 3 SWBAT: Hook:  Teacher  Assess
Start 6.4: The  Understand and Show a picture of all the tax rates (GST+PST/HST) in computer previous
Goods and journalize goods Canada. and knowledge and
Services Tax and services tax Ask if anyone has gone to another province before, which projector participation in
 Understand the province is good for shopping, which province is most  Teacher classroom
differences expensive. and student rules and
between GST and textbook expectations
PST in terms of Lesson  White  Observe
payables and Go over and explain HST (definition, when it was changed board and student
recoverable from HST to PST+GST in BC dry erase engagement in
Complete journal Important to understand the rules of taxes markers hook and their
entries for GST Video: watch video to go cement GST number, input tax previous
on behalf of the number, GST refund knowledge
Go over homework (page 191 #2) about taxes
seller and buyer
Ensure students understand journal entries (rate and
payments)
In class work:  Asses students’
Complete page 192, #3 together retention of
information
Classwork/homework: during in class
Page 200: #3 review
Explain the answers questions and
Do the first few together, give the students time to identify class work
 which statement is false
After identifying which statement is false, give time to answer
the reason why they are false and to find the correct answer.

Page 203: #7
If students don’t finish the questions, they will be for
homework
Homework check next class

Closure:
Go over the important points of GST (and HST)
Review questions to be completed for homework
Chapter 6: 6.4: 4 SWBAT: Introduction:  Teacher  Observe
The Goods and Day 2:  Document Ask about the student’s weekend computer student
Services Tax Mar 1 transactions in the What they bought, if they are starting to pay attention to the and engagement
journal GST + PST on the goods purchased projector throughout
Day 1:  Understand and Lesson:  Teacher class work and
Mar 2 interpret Show the agenda for the day and student homework
document source Collect homework textbook check
documents Disperse homework to the students to mark together  White  Assess student’
 Journalize the Encourage students who didn’t complete the homework to board and engagement in
transactions from write down the answers  they really need to complete the dry erase completion of
source documents homework alone instead of writing down the answers. They markers classwork
 Understand and need to be able to complete it correctly during the tests
journalize Go over questions together
provincial sales Have students write the answers on the board
tax
Understand and Source Documents (with Ms. Siracusa)
journalize goods
and services tax Classwork/homework:
Assign Chapter 6 Review exercise #5 (page 201)
Encourage students to complete it by the end of the class
Students may work together if needed
Say students could ask me if they have questions
The question will be homework if it is not finished
Closure:
Stress the importance of completing the homework alone
 Go over the homework
5 SWBAT: Day 2-1 class:  Teacher  Assess
Chapter 6 DAY 2  Journalize the Introduction: computer students’
Review Class transactions from Remind them about the test schedule for the rest of the and knowledge
only: source documents chapter, and test day projector retention in
Mar 3  Understand and Remind anyone who cannot write the test on test day to come  Teacher answering the
journalize talk to me (only had Apple come see me about writing the and student in class
provincial sales test another day) textbook assignment
tax  White  Completion of
Understand and Lesson: board and #1 prior to
journalize goods Show the agenda for the day dry erase going over the
and services tax Collect homework markers answers in
Disperse homework to the students to mark together class
Encourage students who didn’t complete the homework to  Ability to help
write down the answers  they really need to complete the other students
homework alone instead of writing down the answers. They
need to be able to complete it correctly during the tests
Go over questions together
Have students write the answers on the board

In class work:
Page 199 #1
Give students time to do it together
Go over the questions together and ensure students are able to
identify and the difference between the nature of
transaction and source documents

Page 201 #5
Give students time to do it together
Go over the questions together to ensure students understand
the difference between expenses + GST recoverable versus
A/R (or cash) & GST payable
If not finished, continue checking the classwork next class
Chapter 6 6 SWBAT: Introduction: (Day 2 & Day 1)  Teacher  Understanding
Review Day 1:  Journalize the Ask about the student’s weekend computer of submitted in
Mar 7 transactions from Talk about Curriculum Implementation day and about large and work and their
source documents avocados for $1! Food has GST only, produce no taxes projector mistakes
Day 2:  Understand and Remind them about GST payables and recoverable and which  Teacher  Understand
Mar 8 journalize allows business owners to have a GST refund. and student source
provincial sales Go over agenda for the day textbook documents
tax  White  Willingness to
Understand and board and help other
journalize goods Lesson: (Day 2) dry erase classmates
and services tax Finish going over the question for Page 201 #5 markers  Completion of
ensure students understand the difference between expenses + classwork prior
GST recoverable versus A/R (or cash) & GST payable to going over
the answers
In class work together in
Page 200: #3 class
Allow time for students to read and understand the question
Give time for students to complete the questions together
Go over the answers together
Ensure students understand the answer or where they can find
the information

Page 202: #6
Read the question and ensure students understand the question
and the deadline (hand in at the end of the class)
Students may work together

Lesson: (Day 1)
Hand back their submitted work to students
Give feedback on key findings must user accounts given,
indent the second line, put page number, go over one of the
entries)

In class work
Page 199: #1
Give students time to do it together
Go over the questions together and ensure students are able to
identify and the difference between the nature of
transaction and source documents

Page 200: #3
Allow time for students to read and understand the question
 Give time for students to complete the questions together
Go over the answers together
Ensure students understand the answer or where they can find
the information

Page 202: #6
Students need to hand in the question by the end of the class
(or day if needed). It will be marked for points, not for
completion
Students may work together

Closure
Day 2: Remind students of next class’ start time (collaboration
day-start at 9:40)
Day 1 Remind students of test (bring calculators)
Remind student of Stress the importance of completing the
homework alone

Chapter 6 7 SWBAT: Day 2-1 class:  Teacher  Teacher

Review  Journalize the Go over agenda for the day\ computer computer and
Day 2 transactions from Go over format of the test (identify source documents, and projector
(Collab source documents understand which accounts are debited or credited, projector  Teacher and
day)  Understand and journalize transactions)  Teacher student
journalize and student textbook
provincial sales Lesson: (Day 2) textbook  White board
tax Hand back homework  White and dry erase
Understand and Give general feedback for the class work that they handed in board and markers
journalize goods and the class before dry erase 
services tax Tell students to ask questions in class or see me during lunch markers
or after school.

In class work
Page 203: #7
Give students 35 minutes to complete the question and then
we will go over the answers together
Encourage students that it is acceptable to make mistakes and
ask questions
They may ask their group partners, but refrain from walking
 around or talking, encourage them to do it themselves
Go over the answers in class together

Closure
Go over the format of the test
Remind them to study
Chapter 6 test 8 SWBAT: Introduction:  Teacher  Summative
 Journalize the Phones in the baskets computer assessment:
transactions from Bags on the side and Chapter 6 test
source documents Just need pencil, eraser, calculator projector  Ease of writing
 Understand and Dividers up  Teacher the test
journalize Some people may need to borrow calculators (put their names and student
provincial sales on the board) textbook
tax  White
 Understand and Lesson board and
journalize goods Go over the rules for the test dry erase
and services tax No talking, no looking over at another person’s test markers
No bathrooms
If students finish early, raise their hands and you may quietly
do other homework (no phones allowed, no talking
allowed)

Closure
Have a good Spring Break holiday
We will start Chapter 7 after the break