A02 Sales and Cash Receipts – Principles of Accounts I Module #3
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Assignment Instructions
In an accounting system, there are five main components. Each part has a different job and accomplishes a different step in the financial reporting process. The five components are source documents, input devices, information processors, information storage, and output devices. During this Module, we have also focused on the special journals including the sales, cash receipts, purchases, cash payments and general journal.
For this assignment, you have been asked to analyze the sales journal specifically, and create a PowerPoint presentation explaining the process of journalizing, posting to the subsidiary ledger and posting to the general ledger. Be sure to include in your summary, the process for proving the ledgers.
Length/Formatting Instructions
| Font | 12 point, Times New Roman or Calibri Font |
| Program/File Type | Submit in Word |
| Attachments | Should be pasted into the Word document if possible. |
| Referencing system |
APA referencing system is necessary in assignments, especially material copied from the Internet. For examples of correct citations, visit the following links: |
| File Name | Lastname_firstname_[Course Code]_M[Module #] Assignment |
M3 Assignment Grading Rubric
Your work will be evaluated on the following criteria:
| CATEGORY | Exemplary | Satisfactory | Unsatisfactory | Unacceptable |
| Journalizing (20 points) | 20 points
The presentation contains a comprehensive overview of the journalizing process. |
16 points
The presentation has an adequate overview of the journalizing process, but is not comprehensive. |
8 points
The presentation does not include a comprehensive overview of the journalizing process. |
0 points
The presentation does not meet the requirements. |
| Posting to the subsidiary ledger (20 points) |
20 points The presentation contains a comprehensive overview of the posting to the subsidiary ledger process. |
16 points The presentation has an adequate overview of the posting to the subsidiary ledger process, but is not comprehensive. |
8 points The presentation does not include a comprehensive overview of the posting to the subsidiary ledger process. |
0 points The presentation does not meet the requirements. |
| Posting to the general ledger (20 points) |
20 points The presentation contains a comprehensive overview of the posting to the general ledger process. |
16 points The presentation has an adequate overview of the posting to the general ledger process, but is not comprehensive. |
8 points The presentation does not include a comprehensive overview of the posting to the general ledger process. |
0 points The presentation does not meet the requirements. |
| Summary (20 points) |
20 points The presentation contains comprehensive summary of the process for proving the ledgers. |
16 points The presentation has an adequate summary of the process for proving the ledgers, but is not comprehensive. |
8 points The presentation does not include a comprehensive summary of the process for proving the ledgers. |
0 points The presentation does not meet the requirements. |
| Writing StyleOrganization, Transitions, Tone (10 points) | 10 points
The assignment is written with excellent organization, thoughtful transitions, and the appropriate tone. |
8 points
This writing assignment is adequately organized, but has some errors in the transitions or the tone. |
4 points
This writing assignment is poorly organized, or it contains ineffective transitions and/or inappropriate tone. |
0 points
This writing assignment displays little to no organization or transitions, and/or does not use the appropriate tone. |
| APA FormatCitations and References (10 points) |
10 points All sources used for quotes and facts are credible and cited, and the references and in-text citations are all properly formatted. Each reference has an in-text citation and in-text citation has a reference. |
8 points All sources used for quotes and facts are credible and cited, but slight errors are present in the format of the in-text citations or references. Or there may be one in-text citation or reference missing. |
4 points Some sources used for quotes and facts are either not credible or there are significant errors in the in-text citations and/or references. Or there are multiple missing in-text citations or references. |
0 points The sources used for quotes and facts are not credible and/or not cited. The in-text citations and/or references are not present. |
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