Starter Activity Time min Starter Activity Aim of

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Starter Activity

Starter Activity

Time: min Starter Activity Aim of the starter : to extract the topic of

Time: min Starter Activity Aim of the starter : to extract the topic of the lesson. Instruction: Watch, Listen to the video carefully and take notes. Then the teacher shall ask the students what they have understand Find out the name of the topic!!

Objectives The student should be able to: Discuss the entries of the prepaid expense:

Objectives The student should be able to: Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ To apply supplies used in the journal : ﺍﻟﻬﺪﻑ ﺍﻟﺍﻧﻲ entries

Time: 2 min : ﺗﺬﻛﻴﺮ Acc 111 Flashback Introduction Debit Credit

Time: 2 min : ﺗﺬﻛﻴﺮ Acc 111 Flashback Introduction Debit Credit

Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ Example 1: Prepaid expense :

Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ Example 1: Prepaid expense : page 110 (TB) On December 1, 2010, Salem company paid BD 12, 000 to cover rent for Dec 2010 to May 2011. Salem recorded the expense as prepaid rent on 1 December. What adjustment is required on December 31, 2010. 6 months ------Each month 12000 / 6 = 2000 Explanation : ﻣﻬﻢ How much? What? When? Entries for one whole month Think-share

Example : page 110 Discuss 2: the. Prepaid entries ofexpense the prepaid expense :

Example : page 110 Discuss 2: the. Prepaid entries ofexpense the prepaid expense : (ﺍﻷﻝ TB) ﺍﻟﻬﺪﻑ On May 1, 2011, BD 12, 000 have been paid for the Rent Expense for the whole year. You are required to make the necessary entries for the financial year which ends on December 31, 2011. Date May 1 Explanation Prepaid rent Debit 12000 Cash Date Dec 31 Explanation Rent expense Prepaid rent Explanation ﺃﻨﺞ : ﺭﺑﻂ How much? What? When? Credit 12000 Debit 8000 Credit 8000 Think-share Motivation Card

Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ

Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ

Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ External Question On June 1,

Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ External Question On June 1, 2012, BD 18, 000 have been paid for the Rent Expense for the whole year. You are required to make the necessary entries for the financial year which ends on December 31, 2011. Date June 1 Explanation Prepaid Rent Debit 12, 000 Cash Date Dec 31 Explanation Rent Expense Prepaid Rent Credit 12, 000 Debit 12, 000 Credit 12, 000 Question - Answer

Time: 4 min Evaluation Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ Activity

Time: 4 min Evaluation Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ Activity 1: Instruction: 1. Students should solve the evaluation individually. 2. Teacher shall correct for the First students and reward only the correct answers with a gift from the Mystery box. 3. Teacher shall then select random students to solve the activity on board using deice strategy and others shall correct their answers. First Think-share Questioning self written Assessment

Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ Time: 4 min Evaluation Excellency

Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ Time: 4 min Evaluation Excellency Questions The winner’s name Question - Answer

Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ Time: 4 min Evaluation Excellency

Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ Time: 4 min Evaluation Excellency Questions The winner’s name Question - Answer

Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ Time: 4 min Evaluation Excellency

Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ Time: 4 min Evaluation Excellency Questions The winner’s name Question - Answer

To apply supplies used in the journal entries : ﺍﻟﻬﺪﻑ ﺍﻟﺍﻧﻲ Supplies used -

To apply supplies used in the journal entries : ﺍﻟﻬﺪﻑ ﺍﻟﺍﻧﻲ Supplies used - ﺍﻟﻤﺴﺘﺨﺪﻡ Total supplies = 9 (( pens )) (Assets) I used = 6 (Expense) How much was left ( on hand- Assets )= 3 Think-share

To apply supplies used in the journal entries : ﺍﻟﻬﺪﻑ ﺍﻟﺍﻧﻲ Explanation Example: 5

To apply supplies used in the journal entries : ﺍﻟﻬﺪﻑ ﺍﻟﺍﻧﻲ Explanation Example: 5 Supplies used: Pg 113 (TB) Ahmed cleaning services purchased cleaning supplies by cash for BD 1500 on December 1, 2010. At the end of the month the company counted the inventory which showed BD 700 were on hand. Make the necessary journal entry for the period ended December 31, 2010. Used = 1500 -700= 800 Think-share

To apply supplies used in the journal entries : ﺍﻟﻬﺪﻑ ﺍﻟﺍﻧﻲ Example: 5 Supplies

To apply supplies used in the journal entries : ﺍﻟﻬﺪﻑ ﺍﻟﺍﻧﻲ Example: 5 Supplies used: Pg 113 (TB) Solution Date Explanation Dec 31 Cleaning Supplies Debit 1, 500 Cash Date Explanation Dec 31 Supplies used/cleaning supplies expense Cleaning supplies Credit 1, 500 Debit 800 Credit 800

To apply supplies used in the journal entries : ﺍﻟﻬﺪﻑ ﺍﻟﺍﻧﻲ Equation Supplies used

To apply supplies used in the journal entries : ﺍﻟﻬﺪﻑ ﺍﻟﺍﻧﻲ Equation Supplies used = total supplies – supplies on hand

Time: 4 min To apply supplies used in the journal entries : ﺍﻟﻬﺪﻑ ﺍﻟﺍﻧﻲ

Time: 4 min To apply supplies used in the journal entries : ﺍﻟﻬﺪﻑ ﺍﻟﺍﻧﻲ Ex- 1 Pg: 92 (WB) Question-Answer Think-share

Time: 4 min Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ Activity 1:

Time: 4 min Discuss the entries of the prepaid expense: ﺍﻟﻬﺪﻑ ﺍﻷﻝ Activity 1: Evaluation First 1 Instruction: 1. Students should solve the evaluation individually. 2. Teacher shall correct for the ONE student and reward only the correct answer with a gift from the Mystery box. 3. Teacher shall then select random students to solve the activity on board using ball strategy and others shall correct their answers. Question-Answer Questioning Self Peer Assessment

Evaluation Time: 4 min To apply supplies used in the journal entries : ﺍﻟﻬﺪﻑ

Evaluation Time: 4 min To apply supplies used in the journal entries : ﺍﻟﻬﺪﻑ ﺍﻟﺍﻧﻲ Ex- 1 Pg: 116 (TB), Pg: 82 (WB) Ball strategy Question-Answer Questioning Self Peer Assessment

Time: 5 min Final Plenary

Time: 5 min Final Plenary

Time: 5 min Final Plenary Teacher shall ask students to use their small boards

Time: 5 min Final Plenary Teacher shall ask students to use their small boards and note down what they have studied from todays lesson.

Ex -2 Pg: 116 (TB), Pg: 82 (WB) Watch QR Code Search in the

Ex -2 Pg: 116 (TB), Pg: 82 (WB) Watch QR Code Search in the internet for more examples