Trial Balance & Adjusting Entries Unit | General Ledger, Accruals, & Financial Accuracy | Accounting Curriculum
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The unit can be taught in the classroom or online
Google, Windows, & Mac-friendly!
All documents are editable to meet your classroom needs.
National Business Education Standards Included.
Teach your students how to balance the books with this 7-day, no-prep unit, which focuses on the trial balance and adjusting entries —two key components of the accounting cycle. Designed for high school business, accounting, or finance classes, this unit guides students through the process of preparing a trial balance, making adjusting entries, and posting to the general ledger with accuracy and confidence.
Interactive activities, such as board games, group practice, and an Escape Room Challenge, help students engage deeply with the material and apply it to real-world accounting situations.
What’s Included:
✔️ Detailed 7-Day Lesson Plans ✔️ Editable Presentations + Student Note Pages ✔️ Trial Balance Practice Worksheets ✔️ Adjusting Entries Sort & Match Activity ✔️ Group Practice Activities + Templates ✔️ Escape Room Challenge (Adjustments) ✔️ Daily Bell Work + Review Games ✔️ Unit Assessment + Answer Key
Key Concepts Covered:
Trial Balance Preparation
Adjusting Entries (Accruals, Prepaids, Unearned Revenues)
Unadjusted vs. Adjusted Trial Balances
Posting to the General Ledger
Detecting & Correcting Errors
Real-World Accounting Scenarios
Perfect For: ✅ High School Accounting Courses ✅ Business & Finance CTE Pathways ✅ Intro to Bookkeeping ✅ Mid-Semester Reinforcement
Get your students confident in one of the most critical parts of the accounting cycle—no prep required. This unit is packed with engagement, structure, and rigor—all aligned to NBEA standards.
Unit Goals:
By the end of this unit, students will:
Understand the purpose and importance of a trial balance in ensuring that debits and credits are equal.
Prepare a trial balance from the general ledger.
Learn how to make adjusting entries for accrued revenues, expenses, prepaid expenses, and unearned revenue.
Prepare the adjusted trial balance to reflect the effects of adjustments.
Objectives:
What students will learn in this unit:
Develop accuracy and confidence in preparing trial balances, ensuring debits and credits are equal.
Enhance understanding of how trial balances are prepared from the general ledger and their importance in the accounting cycle.
Build a strong foundation for making and recording adjusting entries, including accrued revenues, accrued expenses, prepaid expenses, and unearned revenues.
Increase engagement in the learning process by incorporating hands-on activities, such as creating trial balances, making adjustments, and posting them to the general ledger.
Foster collaboration and teamwork through group activities, where students compare results, share feedback, and problem-solve trial balance and adjustment scenarios.
Prepare students for more advanced accounting concepts by ensuring they fully grasp the purpose and impact of trial balances and adjustments on financial reporting.
Incorporate real-world applications and practical exercises, making learning relevant and relatable to students' future careers in accounting or business.