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| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 2 | 1 |
THE LEDGER
|
Meaning, purpose and format of ledger accounts
|
By the end of the
lesson, the learner
should be able to:
- Define a ledger and ledger account -Explain the purpose of keeping a ledger -Identify features of a ledger account -Draw the correct format of a ledger account -Explain the four columns and T-shape format -Distinguish between debit and credit sides |
Introduction to ledger concept; Demonstration of T-format; Group discussion on ledger importance; Drawing ledger account format; Practical identification exercises; Format construction activities
|
Textbook, Ledger books, Rulers, Chart paper, T-format templates
|
Trendy Business Studies Form 3 Student's Book Pg 127-129
|
|
| 2 | 2 |
THE LEDGER
|
Rules of recording and double entry concept
|
By the end of the
lesson, the learner
should be able to:
- State rules for posting to various ledger accounts -Explain debiting and crediting procedures -Define double-entry book keeping -Demonstrate that debits must equal credits -Apply rules to asset, liability, capital, expense and revenue accounts -Show how every transaction affects at least two accounts |
Rule explanation and demonstration; Double-entry demonstrations; Practical posting exercises; Classification activities; Balance verification exercises; Transaction analysis sessions
|
Textbook, Ledger books, Rules summary charts, Double-entry worksheets, Calculator
|
Trendy Business Studies Form 3 Student's Book Pg 129-131
|
|
| 2 | 3 |
THE LEDGER
|
Rules of recording and double entry concept
|
By the end of the
lesson, the learner
should be able to:
- State rules for posting to various ledger accounts -Explain debiting and crediting procedures -Define double-entry book keeping -Demonstrate that debits must equal credits -Apply rules to asset, liability, capital, expense and revenue accounts -Show how every transaction affects at least two accounts |
Rule explanation and demonstration; Double-entry demonstrations; Practical posting exercises; Classification activities; Balance verification exercises; Transaction analysis sessions
|
Textbook, Ledger books, Rules summary charts, Double-entry worksheets, Calculator
|
Trendy Business Studies Form 3 Student's Book Pg 129-131
|
|
| 2 | 4 |
THE LEDGER
|
Recording business transactions and opening accounts
|
By the end of the
lesson, the learner
should be able to:
- Record simple transactions in ledger accounts -Apply double-entry rules correctly -Open ledger accounts from balance sheet information -Record opening balances correctly -Demonstrate proper posting procedures -Show cross-referencing between accounts |
Guided posting exercises; Transaction recording practice; Opening balance exercises; Balance sheet to ledger conversion; Cross-referencing demonstrations; Step-by-step posting guidance
|
Textbook, Ledger books, Transaction examples, Balance sheet examples, Practice sets
|
Trendy Business Studies Form 3 Student's Book Pg 131-135
|
|
| 3 | 1 |
THE LEDGER
|
Recording purchases, sales and returns
|
By the end of the
lesson, the learner
should be able to:
- Record purchases of goods for resale -Distinguish between cash and credit purchases -Record purchase returns (returns outwards) -Record sales returns (returns inwards) -Post purchase and sales transactions to relevant accounts -Apply double-entry rules to returns |
Purchase transaction recording; Returns transaction analysis; Cash vs credit analysis; Practical recording exercises; Comparison activities; Group problem solving
|
Textbook, Ledger books, Purchase scenarios, Returns scenarios, Transaction cards
|
Trendy Business Studies Form 3 Student's Book Pg 135-137
|
|
| 3 | 2 |
THE LEDGER
|
Recording purchases, sales and returns
|
By the end of the
lesson, the learner
should be able to:
- Record purchases of goods for resale -Distinguish between cash and credit purchases -Record purchase returns (returns outwards) -Record sales returns (returns inwards) -Post purchase and sales transactions to relevant accounts -Apply double-entry rules to returns |
Purchase transaction recording; Returns transaction analysis; Cash vs credit analysis; Practical recording exercises; Comparison activities; Group problem solving
|
Textbook, Ledger books, Purchase scenarios, Returns scenarios, Transaction cards
|
Trendy Business Studies Form 3 Student's Book Pg 135-137
|
|
| 3 | 3 |
THE LEDGER
|
Recording expenses, revenues and drawings
|
By the end of the
lesson, the learner
should be able to:
- Record various business expenses in ledger accounts -Post revenue transactions correctly -Record drawings transactions correctly -Distinguish between expense and revenue accounts -Explain the nature of drawings account -Demonstrate effects on capital and cash accounts |
Expense and revenue recording; Drawings transaction recording; Classification exercises; Capital impact analysis; Practical posting activities; Comprehensive transaction sets
|
Textbook, Ledger books, Expense/revenue examples, Drawings scenarios, Classification worksheets
|
Trendy Business Studies Form 3 Student's Book Pg 137-139
|
|
| 3 | 4 |
THE LEDGER
|
Balancing ledger accounts
|
By the end of the
lesson, the learner
should be able to:
- Explain the procedure for balancing accounts -Calculate account balances correctly -Demonstrate balance carried down and brought down -Balance accounts with only one entry -Identify and handle closed accounts -Show treatment of various balancing scenarios |
Balancing demonstrations; Step-by-step calculations; Single entry balancing; Closed account identification; Practical balancing exercises; Comparative analysis
|
Textbook, Ledger books, Calculator, Balancing worksheets, Special scenario worksheets
|
Trendy Business Studies Form 3 Student's Book Pg 139-141
|
|
| 4 | 1 |
THE LEDGER
|
Uses of ledger and trial balance preparation
|
By the end of the
lesson, the learner
should be able to:
- Explain the uses of ledger accounts -Define trial balance and its purpose -Extract account balances from ledger -Prepare trial balance from ledger accounts -Demonstrate trial balance equilibrium -Show procedure for trial balance preparation |
Trial balance preparation; Balance extraction exercises; Practical preparation activities; Uses discussion; Error checking sessions; Step-by-step trial balance construction
|
Textbook, Ledger books, Trial balance formats, Calculator, Extraction worksheets
|
Trendy Business Studies Form 3 Student's Book Pg 141-142
|
|
| 4 | 2 |
THE LEDGER
|
Uses of ledger and trial balance preparation
|
By the end of the
lesson, the learner
should be able to:
- Explain the uses of ledger accounts -Define trial balance and its purpose -Extract account balances from ledger -Prepare trial balance from ledger accounts -Demonstrate trial balance equilibrium -Show procedure for trial balance preparation |
Trial balance preparation; Balance extraction exercises; Practical preparation activities; Uses discussion; Error checking sessions; Step-by-step trial balance construction
|
Textbook, Ledger books, Trial balance formats, Calculator, Extraction worksheets
|
Trendy Business Studies Form 3 Student's Book Pg 141-142
|
|
| 4 | 3 |
THE LEDGER
|
Trial balance limitations and errors
|
By the end of the
lesson, the learner
should be able to:
- Identify limitations of trial balance -Explain errors that do not affect trial balance agreement -Discuss hidden errors in trial balance -Analyze errors that cause trial balance disagreement -Demonstrate error detection techniques -Show correction procedures for common errors |
Error analysis sessions; Limitation discussions; Error detection exercises; Hidden error identification; Correction demonstrations; Group problem solving
|
Textbook, Error example worksheets, Analysis charts, Correction materials, Error detection aids
|
Trendy Business Studies Form 3 Student's Book Pg 142-143
|
|
| 4 | 4 |
THE LEDGER
|
Classification of accounts and types of ledgers
|
By the end of the
lesson, the learner
should be able to:
- Classify ledger accounts into personal and impersonal -Distinguish between different types of ledgers -Explain sales ledger, purchases ledger and nominal ledger -Describe cash book, private ledger and general ledger -Identify specialized ledgers and their uses -Demonstrate proper account classification and ledger selection |
Classification exercises; Ledger type identification; Practical classification activities; Ledger type analysis; Selection exercises; Real business applications
|
Textbook, Classification charts, Ledger type examples, Comparison worksheets, Business scenario materials
|
Trendy Business Studies Form 3 Student's Book Pg 143-145
|
|
| 5 | 1 |
THE CASH BOOK
|
Introduction, meaning and purpose of cash book
|
By the end of the
lesson, the learner
should be able to:
- Define a cash book -Explain the purpose of keeping a cash book -Distinguish between cash and credit transactions -Identify the two-sided nature of cash book -Explain the uses of cash book in business -Describe the debit and credit sides of cash book |
Introduction to cash book concept; Group discussion on cash transactions; Demonstration of cash book structure; Practical identification of cash vs credit transactions; Analysis of cash book importance
|
Textbook, Sample cash books, Transaction examples, Chart showing cash book structure
|
Trendy Business Studies Form 3 Student's Book Pg 160-161
|
|
| 5 | 2 |
THE CASH BOOK
|
Introduction, meaning and purpose of cash book
|
By the end of the
lesson, the learner
should be able to:
- Define a cash book -Explain the purpose of keeping a cash book -Distinguish between cash and credit transactions -Identify the two-sided nature of cash book -Explain the uses of cash book in business -Describe the debit and credit sides of cash book |
Introduction to cash book concept; Group discussion on cash transactions; Demonstration of cash book structure; Practical identification of cash vs credit transactions; Analysis of cash book importance
|
Textbook, Sample cash books, Transaction examples, Chart showing cash book structure
|
Trendy Business Studies Form 3 Student's Book Pg 160-161
|
|
| 5 | 3 |
THE CASH BOOK
|
Types of cash books and single-column cash book
|
By the end of the
lesson, the learner
should be able to:
- Identify the three main types of cash books -Explain the single-column cash book -Describe the format of single-column cash book -Prepare single-column cash book from given transactions -Balance single-column cash book correctly -Show proper recording of cash receipts and payments |
Types of cash books explanation; Format demonstration; Practical preparation exercises; Step-by-step recording guidance; Balancing procedures demonstration; Individual practice sessions
|
Textbook, Cash book formats, Practice worksheets, Rulers, Calculator
|
Trendy Business Studies Form 3 Student's Book Pg 161-163
|
|
| 5 | 4 |
THE CASH BOOK
|
Types of cash books and single-column cash book
|
By the end of the
lesson, the learner
should be able to:
- Identify the three main types of cash books -Explain the single-column cash book -Describe the format of single-column cash book -Prepare single-column cash book from given transactions -Balance single-column cash book correctly -Show proper recording of cash receipts and payments |
Types of cash books explanation; Format demonstration; Practical preparation exercises; Step-by-step recording guidance; Balancing procedures demonstration; Individual practice sessions
|
Textbook, Cash book formats, Practice worksheets, Rulers, Calculator
|
Trendy Business Studies Form 3 Student's Book Pg 161-163
|
|
| 6 | 1 |
THE CASH BOOK
|
The two-column cash book
|
By the end of the
lesson, the learner
should be able to:
- Explain the two-column cash book structure -Identify cash and bank columns -Record transactions in two-column cash book -Understand contra entries and their recording -Balance cash and bank columns separately -Show proper use of folio references |
Two-column format demonstration; Contra entries explanation; Practical recording exercises; Balancing procedures for both columns; Group problem solving; Step-by-step construction activities
|
Textbook, Two-column cash book formats, Transaction sets, Calculator, Contra entry examples
|
Trendy Business Studies Form 3 Student's Book Pg 163-165
|
|
| 6 | 2 |
THE CASH BOOK
|
Bank overdraft and advanced two-column cash book
|
By the end of the
lesson, the learner
should be able to:
- Define bank overdraft and its causes -Record bank overdraft in cash book -Handle complex two-column cash book transactions -Prepare two-column cash book with overdraft situations -Balance cash book with overdraft correctly -Apply knowledge to real business scenarios |
Bank overdraft explanation; Complex transaction analysis; Overdraft recording demonstrations; Advanced problem solving; Real business scenario exercises; Error correction activities
|
Textbook, Calculator, Complex transaction examples, Overdraft scenarios, Business case studies
|
Trendy Business Studies Form 3 Student's Book Pg 165-167
|
|
| 6 | 3 |
THE CASH BOOK
|
The three-column cash book and discount columns
|
By the end of the
lesson, the learner
should be able to:
- Explain the three-column cash book structure -Distinguish between discount allowed and discount received -Record transactions in three-column cash book -Handle discount calculations correctly -Balance three-column cash book properly -Show proper treatment of discount columns |
Three-column format demonstration; Discount concepts explanation; Discount calculation exercises; Practical recording activities; Balancing procedures for all columns; Group work on discount scenarios
|
Textbook, Three-column cash book formats, Calculator, Discount calculation worksheets, Practice sets
|
Trendy Business Studies Form 3 Student's Book Pg 167-168
|
|
| 6 | 4 |
THE CASH BOOK
|
The three-column cash book and discount columns
|
By the end of the
lesson, the learner
should be able to:
- Explain the three-column cash book structure -Distinguish between discount allowed and discount received -Record transactions in three-column cash book -Handle discount calculations correctly -Balance three-column cash book properly -Show proper treatment of discount columns |
Three-column format demonstration; Discount concepts explanation; Discount calculation exercises; Practical recording activities; Balancing procedures for all columns; Group work on discount scenarios
|
Textbook, Three-column cash book formats, Calculator, Discount calculation worksheets, Practice sets
|
Trendy Business Studies Form 3 Student's Book Pg 167-168
|
|
| 7 | 1 |
THE CASH BOOK
|
Double-entry and ledger posting from cash book
|
By the end of the
lesson, the learner
should be able to:
- Explain double-entry of cash book items -Post cash receipts and payments to ledger accounts -Handle dishonoured cheques and their treatment -Show proper ledger posting procedures -Demonstrate completion of double-entry from cash book -Apply posting rules to various cash book transactions |
Double-entry demonstrations; Ledger posting exercises; Dishonoured cheque scenarios; Practical posting activities; Step-by-step posting guidance; Error correction exercises
|
Textbook, Ledger books, Posting examples, Dishonoured cheque scenarios, Practice worksheets
|
Trendy Business Studies Form 3 Student's Book Pg 168-169
|
|
| 7 | 2 |
THE CASH BOOK
|
Pertinent issues and comprehensive practice
|
By the end of the
lesson, the learner
should be able to:
- Discuss honesty and transparency in cash book keeping -Explain conformity to accounting principles -Analyze importance of proper cash book maintenance -Evaluate ethical considerations in cash recording -Apply all cash book concepts to comprehensive problems -Demonstrate mastery of cash book preparation and balancing |
Group discussions on business ethics; Comprehensive cash book preparation; Complex problem solving; Ethical scenario analysis; Peer review activities; Individual consultations
|
Textbook, Comprehensive problem sets, Ethical scenario cards, Case study materials, Assessment worksheets
|
Trendy Business Studies Form 3 Student's Book Pg 168-169
|
|
| 7 | 3 |
THE CASH BOOK
|
Pertinent issues and comprehensive practice
|
By the end of the
lesson, the learner
should be able to:
- Discuss honesty and transparency in cash book keeping -Explain conformity to accounting principles -Analyze importance of proper cash book maintenance -Evaluate ethical considerations in cash recording -Apply all cash book concepts to comprehensive problems -Demonstrate mastery of cash book preparation and balancing |
Group discussions on business ethics; Comprehensive cash book preparation; Complex problem solving; Ethical scenario analysis; Peer review activities; Individual consultations
|
Textbook, Comprehensive problem sets, Ethical scenario cards, Case study materials, Assessment worksheets
|
Trendy Business Studies Form 3 Student's Book Pg 168-169
|
|
| 7 | 4 |
THE CASH BOOK
|
Pertinent issues and comprehensive practice
|
By the end of the
lesson, the learner
should be able to:
|
|
|
|
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