Accounting: Journals and Ledgers
  • 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.

  • Whiteboard or chalkboard
  • Markers or chalk
  • Student handouts
  • Stopwatch
  • Journal and ledger templates
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