Backtracking Allows Teachers to

question 34

Multiple Choice

Backtracking allows teachers to

• A) analyze play activities to see how the standards have been met.
• B) reflect on activities at the end of the year.
• C) reframe lesson plans to use them again.
• D) repeat past activities year after year.

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Definitions:

Post-Closing Trial Balance

A list of all accounts remaining after closing entries have been made, showing the balances ready for the next accounting period.

Closing Entries

Journal entries made at the end of an accounting period to transfer temporary account balances to permanent accounts, thus preparing the books for the next period.

Unadjusted Trial Balance

A preliminary list of all accounts and their balances before any adjusting entries are made, used to verify the equality of debits and credits.

Closing Entry

A closing entry is an accounting action that transfers the balances of temporary accounts to permanent accounts, thereby resetting the temporary accounts to zero for the start of the next accounting period.