ACP Portfolio 2019

OFFICE ACC

ACP SHO
PORTF

By Trinia Ja
April 3

COUNTING I

OWCASE
FOLIO

ames, MBA
3, 2019

WHAT WE'LL TO
DISCUSS
Get
B-
O-
P-
P-
P-
S-
Ref

OPIC OUTLINE

tting Students Read
- Bridge to the Lesson
- Objective
- Pre-Assessment
- Particiatory Lesson
- Post Assessment
- Summary
flection

Getting Stud

SYLLABUS ONLINE S

Presentations are versatile Presentations
communication tools. communica

dents Ready

SCHOOL REQUIRE TO PASS

s are versatile Presentations are versatile
ation tools. communication tools.

SYL

Presentat
can be use
speeches,
variety of
tools for c

Start with
highlights
subject yo

LLABUS SNAPSHOT

tions are communication tools that
ed as demonstrations, lectures,
, reports, and more. It serves a
f purposes, making them powerful
convincing and teaching.

h an outline of topics and identify
s, which can be applied to whatever
ou plan on discussing.

BOP

READY

PPPS IN TO ACTION

TO LEARN AND DO

BOPP

BRIDGE TO OBJEC
THE LEARNING

PARTICIPATORY POS
LESSON ASSESS

PPS?

CTIVE PRE-
ASSESSMENT

ST SUMMARY
SMENTS

BR

HOW MANY OF YOU

HOW MANY OF YOU ARE EMPLOYEES

ASK STUDENTS TO SHARE EXAMPLES
INFORMATION IN T

RIDGE

ARE ENTREPRENEURS? 

S? ARE YOU IN THE ACCOUNTING FIELD?

S OF WHEN THEY MIGHT USE ACCOUNTING
THEIR PERSONAL LIVES.

O bjec

BY THE EN
ABLE TO D
1. PREPARE
2.EXPLAIN

ctive

ND OF THIS LESSON, STUDENTS WILL BE
DESCRIBE:
E A NET WORTH STATEMENT
N ITS PURPOSE

PRE ASSES

WHAT IS...

SSMENT

WHY IS IT IMPORTANT?

Participato

WHY IS

Define the Following Discussion “How does
Accounting Terms Accounting fit in life

ory Lesson

THIS IMPORTANT

Review Chapter One Using Prepare a Personal Net
PowerPoint Review worth Statement

Post

WHAT I

WHY IS
OR COM

HOW DO

HOW DO

WHEN A

t Assessment

IS...

S (IT) IMPORTANT TO ME (AND MY JOB
MPANY

O I USE IT PROPERLY

O I FIX MY ERRORS

AND WHAT DO I REPORT

REFLECTIVE T

E
R

S

T
Y

L

TOOLS AND TECHNIQUES

Enhance Learning
Reduce Stress

SUPPORT

Technology is your Friend
You are not alone

LEARN MORE AND DO BETTER

Techolo

ogy is your Friend

WORK SMARTER,
NOT HARDER



BOPPPS LES

COURSE: Starting a Proprietorship: Changes that Affect the Accounting Equatio
Lesson Title: Accounting in Action

Bridge: Poll the students with the following questions – Using Poll Everywhere
• How many of you are entrepreneurs? How many of you are employees

• Are you in the accounting field? (BLOOM QUESTION KNOWLEDGE)

• Ask students to share examples of when they might use accounting info
Estimated time: 15 mins
Course Student Learning Outcome:
LO1 Describe the different users of accounting information.

LO2 Prepare a net worth statement and explain its purpose.

Learning Objectives: By the end of this lesson, students will be able to
1. By the end of this class, students will be about to describe the differenc
2. By the end of this class, students will be able to prepare a net worth sta

Pre-Assessment: How will you assess learner prior knowledge of the topic? This

Estimated time:
Participatory Learning:
HIGHLIGHT AND LABEL THE FOLLOWING:

• 4 questions with Bloom’s level identified
• New instructional technology you are trying
• At least one classroom assessment technique (CAT)

Time Instructor Activities Learner Acti

15 Mins Define the Following Accounting Terms • Terms R
Accounting review t
Accounting system random
financial statements Underst
net worth statement
asset 5-min timed
liability
personal net worth

SSON PLAN

on

e
s? (BLOOM QUESTION KNOWLEDGE)
ormation in their personal lives. (BLOOM QUESTION KNOWLEDGE)

ce users of accounting information. (comprehension)
atement and explain its purpose. (evaluate)

could possibly tie to the student preparation strategy you developed.

ivities Lesson Materials
Working Papers
Review and Audit Your Understanding—
terms orally in class; select students
mly for responses to Audit Your
tanding – Focus Listing
d Crossword Puzzle (warm-up)

30 Mins equity • Ask stud
data tha
ethics restaura

business ethics • Explain t
Discussion “How does Accounting fit in life” decision

25 mins Prepare a Personal Net worth Statement • Display T
• Refer to the accounting equation. of a sam
• Stress that using the equation is basic to the
Guide class t
mastery of accounting and will be used frequently statement
throughout the text.

Post-assessment: Create a Personal Net worth Statement
Estimated time: 30 mins
Summary: Create a Minute Paper answering one the following two questions.
• What is the purpose of accounting in my life now? In the future? (BLOOM Q
• Why would it be important for an entrepreneur to set up an accounting syst

Estimated time: 15 mins

ATTACH ANY LESSON MATERIALS (SLIDES, HANDOUTS, ETC.)

dents to brainstorm business activities and Assign Explore Accounting (p. 24);
at might be involved at a service business 21st Century Skills, and Analyzing
ant. List on the board.
that assimilating this data to make Nike’s Financial Statements (pp.
ns is part of accounting.
28-29).

Transparency 1-1 and introduce the parts • Transparency 1-1
mple net worth statement (p. 7). • Work Together (p. 9).
• On Your Own (p. 9)—To be
through the steps to prepare a net worth
worked independently

Application Problem 1-1 (p. 25)
Assignment Assessment

QUESTION SYNTHESIS)
tem similar to other businesses? (BLOOM QUESTION SYNTHESIS)

Learning Objectives LO1 Describe the diff
information.

LO2 Prepare a net wo
its purpose.

© 2014 Cengage Learni

ferent users of accounting
orth statement and explain

ing. All Rights Reserved.

The Role of Accountin

● Data must be recorded
accounting reports.

● Then, the information
business owners, mana
others to make busines
measure performance.

© 2014 Cengage Learni

ng Lesson 1-1

d and reported in LO1

can be provided to
agers, investors, and
ss decisions and
.

ing. All Rights Reserved. SLIDE 2

What Is Accounting?

● Accounting is the proces
analyzing, and interpreti

● An accounting system is
designed to compile fina
summarize the results in
reports.

● Financial reports that su
condition and operation
financial statements.

© 2014 Cengage Learni

Lesson 1-1

LO1

ss of planning, recording,
ing financial information.
s a planned process
ancial data and
n accounting records and

ummarize the financial
ns of a business are called

ing. All Rights Reserved. SLIDE 3

Accounting in Persona

● A net worth statement all
the loan to see the financi
on a specific date and mak

● Anything of value that is o
● An amount owed is called
● The difference between p

personal liabilities is called

● In business, net worth is als

● Equity is the difference be
liabilities.

© 2014 Cengage Learni

Lesson 1-1

al Life LO2

lows the person extending
ial position of a borrower
ke a lending decision.

owned is called an asset.

d a liability.

personal assets and
d personal net worth.

so called equity.

etween assets and

ing. All Rights Reserved. SLIDE 4

Ethics in Business

● The principles of right
an individual in making
ethics.

● The use of ethics in ma
is called business ethic

© 2014 Cengage Learni

Lesson 1-1

LO2

and wrong that guide
g decisions are called

aking business decisions
cs.

ing. All Rights Reserved. SLIDE 6

Personal Net Worth St

1

2

3

−Total Assets Total Liabilitie
2 (owed)
1 (owned)

© 2014 Cengage Learni

tatement Lesson 1-1

LO2

=es 3 Net Worth SLIDE 5
(also known as Equity)

ing. All Rights Reserved.

Lesson 1-1 Audit Your

1. What is accounting?

ANSWER

Accounting is the proc
recording, analyzing, a
financial information.

© 2014 Cengage Learni

Lesson 1-1

r Understanding

cess of planning,
and interpreting

ing. All Rights Reserved. SLIDE 7

Lesson 1-1 Audit Your

2. Why is accounting call
business?

ANSWER

Accounting provides f
to everyone who need
business decisions.

© 2014 Cengage Learni

Lesson 1-1

r Understanding

led the language of

financial information
ds it to make good

ing. All Rights Reserved. SLIDE 8

Lesson 1-1 Audit Your

3. Describe a scenario in
nonaccountant, might

ANSWER

Answers may include c
budget or providing in
or credit card applicat

© 2014 Cengage Learni

Lesson 1-1

r Understanding

n which you, as a
t use accounting.

creating a personal
nformation for a loan
tion.

ing. All Rights Reserved. SLIDE 9