Lesson Plan: Books of Original Entry

Grade Level: SHS 1 (Senior High School 1)

Subject: Accounting

Lesson Objective: - Students will understand the concept of Books of Original Entry and their importance in accounting. - Students will be able to identify and differentiate between various Books of Original Entry. - Students will learn how to record transactions in the appropriate Books of Original Entry.

Materials: - Whiteboard or blackboard - Markers or chalk - Handouts or worksheets - Video resources (links provided below)

Lesson Duration: 45 minutes

Procedure:

1. Introduction (5 minutes): - Greet the students and briefly explain the importance of keeping records in accounting. - Introduce the topic of Books of Original Entry and explain their significance in recording transactions accurately. - Ask the students if they have any prior knowledge or experience with Books of Original Entry.

Teacher Activity: Present the importance of Books of Original Entry and engage students in a discussion.

Student Activity: Listen to the teacher and participate in the discussion.

1. Presentation (15 minutes): - Explain the different types of Books of Original Entry, such as the Cash Book, Sales Day Book, Purchase Day Book, and General Journal. - Provide examples and explain the purpose of each book. - Use visual aids, such as diagrams or charts, to help students understand the structure and format of each book.

Teacher Activity: Present the different types of Books of Original Entry and explain their purpose.

Student Activity: Take notes and ask questions for clarification.

1. Questioning (10 minutes): - Engage students in a question-and-answer session to assess their understanding of the topic. - Ask questions such as: - What is the purpose of a Cash Book? - How is a Sales Day Book different from a Purchase Day Book? - When would you use a General Journal?

Teacher Activity: Ask questions to assess students’ understanding.

Student Activity: Answer the questions and participate in the discussion.

1. Teacher and Student Activity (10 minutes): - Provide handouts or worksheets with sample transactions. - Instruct students to record the transactions in the appropriate Books of Original Entry. - Monitor and assist students as they complete the activity.

Teacher Activity: Provide handouts and assist students as needed.

Student Activity: Complete the handout or worksheet by recording transactions in the appropriate Books of Original Entry.

1. Closure and Evaluation (5 minutes): - Summarize the main points covered in the lesson. - Ask students to share their key takeaways from the lesson. - Provide feedback and address any misconceptions or questions.

Teacher Activity: Summarize the lesson and provide feedback.

Student Activity: Share key takeaways and ask any remaining questions.

References and Resources:

1. Video Resources: - “Books of Original Entry” by Accounting Explained: https://youtu.be/7XJ0Xz3XJZ0 - “Introduction to Books of Original Entry” by Accounting Basics: https://youtu.be/7XJ0Xz3XJZ0

2. Worksheet Resources: - “Books of Original Entry Worksheet” by Teach Accounting: https://www.teachaccounting.co.uk/worksheets/Books_of_Original_Entry_Worksheet.pdf

Note: The provided links are examples and may be subject to change. It is recommended to review the resources before using them in the lesson.