BlendEd Best Practices Unit: Accounting for Uncollectible Accounts Receivable
BlendEd Best Practices Unit: Accounting for Uncollectible Accounts Receivable
Title and Description
Accounting for Uncollectible Accounts Receivable
In this unit students will …
1. Explain the purpose of the allowance method for recording losses from uncollectible accounts.
2. Estimate uncollectible accounts expense using an aging of accounts receivable.
3. Record the adjusting entry for the allowance for uncollectible accounts.
4. Write off an uncollectible account receivable.
5. Account for the collection of an account receivable that was written off.
6. Record the acceptance of a note receivable.
7. Account for the collection of a note receivable.
8. Account for a dishonored note receivable.
Content Area Skill:
(CTE) Business:Accounting
Digital Age Skill(s):
Knowledge Constructor
Duration of Unit:
3 weeks
Overview of Unit:
1. Explain the purpose of the allowance method for recording losses from uncollectible accounts.
2. Estimate uncollectible accounts expense using an aging of accounts receivable.
3. Record the adjusting entry for the allowance for uncollectible accounts.
4. Write off an uncollectible account receivable.
5. Account for the collection of an account receivable that was written off.
6. Record the acceptance of a note receivable.
7. Account for the collection of a note receivable.
8. Account for a dishonored note receivable.
Empower Learners:
Content Area Skills (NE and ISTE Standards):
CTE.HS:2.1.3=Record transactions for accounts receivable including uncollectible accounts, write-offs, recoveries, and valuation. |
LA.12.1.5=Students will build literacy, general academic, and content specific grade-level vocabulary. |
ISTE Knowledge Constructor (3)=Students critically curate a variety of resources using digital tools to construct knowledge, produce creative artifacts and make meaningful learning experiences for themselves and others: |
Student Friendly Objectives:
I can record transactions for accounts receivable.
I built my Accounting vocabulary.
I can use digital resources to demonstrate knowledge learned from the unit.
I built my knowledge of Accounting my exploring real-world issues and solutions to those issues.
Empower Learner Activity:
Detailed Description:
1. Students will fill out this postcard (1, 2) to establish what they already know.
2. Students will complete this self pre-assessment.
3. Students will complete a vocabulary pre-quiz in Canvas.
4. Students will watch an introductory video in a video watching monitoring tool such as EdPuzzle.
5. We’ll then discuss the chapter progress outline and use to track our work.
Knowledge Application:
Describe the purpose of the Knowledge Application activity/activities (Formative/Summative)
Artifact Profile:
Title of the Artifact:
Creative Choice
Detailed Description:
With a partner, choose one of the creative options to summarize the chapter.
Content Area Skills Addressed:
New Vocabulary
Learning Objectives
Accounting Concepts
Real World Application
Digital Age Skills
Knowledge Constructor
Creative Communicator
Link to Rubric
Knowledge Deepening:
Detailed Description:
Tasks
Task 1
Task 1:Chapter Work | ||
Description: These assignments emphasize the chapter content. | ||
Must Do’s: Work Togethers On Your Owns Application Problems Mastery Problem Study Guide Post TEST | May Do’s: Challenge Problem Reinforcement Videos | Resources: |
Task 2
Task 2: Support Choices | ||
Description: These options support life and career skill development. | ||
Must Do’s: 3 of 6 | May Do’s: Ethics in Action Forensic Accounting Think Like An Accountant Career Exploration Article Summary | Resources: |
Task 3
Task 3: Creative Artifact | ||
Description: This choice allows the student to use their own methods and words to explain the chapter. | ||
Must Do’s: 1 of 4 | May Do’s: Infographic Infomercial Non-Moving Cartoon Moving Cartoon | Resources: |
Direct Instruction:
Learning Path:
| Day # | Description | BlendEd Model | Resources |
| 1 | Use Close Reading Strategy; Model Notes; Complete the Work Together 14.1 | Direct Instruction | 14.1 WT |
| 2 |
Complete 14.1 OYO, Work on Individual Choices | Knowledge Deepening | |
| 3 | Use Close Reading Strategy; Model Notes; Complete the Work Together 14.2 | Direct Instruction | 14.2 WT |
| 4 | Complete 14.2 OYO, Work on Individual Choices | Knowledge Deepening | 14.2 OYO |
| 5 | Use Close Reading Strategy; Model Notes; Complete the Work Together 14.3 | Direct Instruction | 14.3 WT |
| 6 | Complete 14.3 OYO, Work on Individual Choices | Knowledge Deepening | 14.3 OYO |
| 7-8 | Complete 14 Application Problems | Knowledge Application | 14 Apps Or spdsht |
| 9-10 | Complete Individual Choices *choose 3 of 6 |
Empower Learner | 14 Chall |
| 11-14 | Complete Partner Choices *choose 1 of 4 |
Empower Learners | Creative Artifact Rubric |
| 15-16 | Complete Mastery | Knowledge Deepening | 14 Mastery Or spds |
| 17 | Complete Study Guide & Post-Self Assessment | Knowledge Application | Study Guide |
| 18 | Whole Class Review | Direct Instruction | Depends on results of post self assessments and study guide scores |
| 19 | Complete 14 TEST | Knowledge Application | |
Resources:
postcard page 1
postcard page 2