Debit, Credit, and Trial Balance
This lesson establishes the systematic debit/credit framework that makes Sarah's ledger self-auditing. Students move from understanding the left/right logic to applying it reliably with minimal scaffolding.
- ▶Apply DEA LER rules to determine correct debit/credit entries for all account types
- ▶Construct accurate journal entries that maintain balance in every transaction
- ▶Post transactions to T-accounts using systematic procedures
- ▶Explain why the trial balance must tie out and what errors it detects
- ▶Connect manual debit/credit skills to the foundation of Sarah's self-auditing ledger
This lesson follows a structured 6-phase learning model designed for authentic project-based learning.
Hook
Discover the logic behind debit and credit rules through T-account visualization and account type patterns
Introduction
Learn systematic debit/credit rules for assets, liabilities, equity, revenue, and expense accounts
Guided Practice
Practice recording TechStart transactions in T-accounts and journal entry format
Independent Practice
Create journal entries independently and verify debit/credit balance for complex transactions
Assessment
Complete formative assessment on debit/credit rules and T-account construction
Closing
Reflect on debit/credit mastery and preview Excel implementation of ledger systems