Day 9

After completing Lesson 2-3, you will be able to:

  • Identify accounting practices related to analyzing transactions into debit and credit parts.
  • Use T accounts to analyze transactions showing which accounts are debited or credited for each transaction.
  • Analyze how transactions affect owner’s equity accounts. 

Notes 2-3

  1. Obtain a Notes 2-3 handout from your instructor and record your notes through the presentation.  You can also view the presentation here.

Working Together 2-3

  1. Make a copy of this spreadsheet.
  2. Place this file in your Chapter 2 folder.
  3. Rename the file to Lesson 2-3-(Your Initials)
  4. Complete the spreadsheet according to the directions below.

On Your Own 2-3

  1. T accounts are given in the Working Papers in your Lesson 2-3 spreadsheet.  
  2. Complete the spreadsheet according to the directions on page 44 in your textbook.

Self-Assessment 2-3

  1. Complete this self-assessment for Lesson 2-3.  You can use your textbook and notes to complete this assessment.  

Lesson 2-3 Assignment

  1. Complete Application Problem 2-3 by using your Lesson 2-3 spreadsheet and instructions on page 47 in your textbook.