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WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
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2 | 1 |
THE LEDGER.
|
The concept of double entry.
|
By the end of the lesson, the learner should be able to:
Apply the rule of double entry. |
Further worked examples;
Supervised practice. Assignment. |
text book
|
New Inventor KLB BOOK III Pg 120
|
|
2 | 2 |
THE LEDGER.
|
The concept of double entry.
|
By the end of the lesson, the learner should be able to:
Apply the rule of double entry. |
Further worked examples;
Supervised practice. Assignment. |
text book
|
New Inventor KLB BOOK III Pg 120
|
|
2 | 3 |
THE LEDGER.
|
Recording business transactions in ledger accounts.
|
By the end of the lesson, the learner should be able to:
Record accounting transactions in ledger A/Cs. |
Exposition;
Oral questions; Guided discovery. |
Ledger.
|
New Inventor KLB BOOK III Pg 120-5
|
|
2 | 4 |
THE LEDGER.
|
Purchase of goods and purchase of stock in cash / on credit.
|
By the end of the lesson, the learner should be able to:
Record purchase of stock in cash / on credit. |
Exposition;
Oral questions; Guided discovery. |
The Ledger.
|
New Inventor KLB BOOK III Pg 127-9
|
|
3 | 1 |
THE LEDGER.
|
Purchase returns.
|
By the end of the lesson, the learner should be able to:
Post entries of purchase returns to ledger account. |
Oral questions;
Guided discovery; Numerous examples. |
The Ledger.
|
New Inventor KLB BOOK III Pg 129-130
|
|
3 | 2 |
THE LEDGER.
|
Purchase returns.
|
By the end of the lesson, the learner should be able to:
Post entries of purchase returns to ledger account. |
Oral questions;
Guided discovery; Numerous examples. |
The Ledger.
|
New Inventor KLB BOOK III Pg 129-130
|
|
3 | 3 |
THE LEDGER.
|
Sale returns.
|
By the end of the lesson, the learner should be able to:
Record sales returns in ledger account. |
Worked examples;
Supervised practice. |
The Ledger.
|
New Inventor KLB BOOK III Pg 130
|
|
3 | 4 |
THE LEDGER.
|
Expenses in ledger account.
|
By the end of the lesson, the learner should be able to:
Record expenses in ledger account. |
Practical activity;
Worked examples; Supervised practice. |
The Ledger.
|
New Inventor KLB BOOK III Pg 130-1
|
|
4 |
OPENER EXAMINATIONS |
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5 | 1 |
THE LEDGER.
|
Revenues in ledger accounts.
|
By the end of the lesson, the learner should be able to:
Record revenues in the ledger account. |
Worked examples;
Supervised practice. |
The Ledger.
|
New Inventor KLB BOOK III Pg 131
|
|
5 | 2 |
THE LEDGER.
|
Drawings in ledger accounts.
|
By the end of the lesson, the learner should be able to:
Record drawings in a ledger account. |
Practical activity;
Worked examples; Supervised practice. |
The Ledger.
|
New Inventor KLB BOOK III Pg 132
|
|
5 | 3 |
THE LEDGER.
|
Balancing ledger accounts.
|
By the end of the lesson, the learner should be able to:
Balance ledger accounts. |
Oral questions;
Guided discovery; Numerous examples. |
The Ledger.
|
New Inventor KLB BOOK III Pg 133-4
|
|
5 | 4 |
THE LEDGER.
|
Balancing ledger accounts.
|
By the end of the lesson, the learner should be able to:
Balance ledger accounts. |
Oral questions;
Guided discovery; Numerous examples. |
The Ledger.
|
New Inventor KLB BOOK III Pg 133-4
|
|
6 | 1 |
THE LEDGER.
|
Balancing an account with only one entry.
|
By the end of the lesson, the learner should be able to:
Balance an account with only one entry. |
Oral questions;
Guided discovery; Worked examples. |
The Ledger.
|
New Inventor KLB BOOK III Pg 134-6
|
|
6 | 2 |
THE LEDGER.
|
Uses of ledger accounts.
|
By the end of the lesson, the learner should be able to:
Outline uses of ledgers. |
Probing questions;
Guided discussion. |
chart
|
|
|
6 | 3 |
THE LEDGER.
|
Trial balance.
Purpose of a trial balance.
|
By the end of the lesson, the learner should be able to:
Identify features of a trial balance. Explain the purpose of a trial balance. |
Q/A: review meaning of a trial balance;
Guided discussion. |
chart
|
New Inventor KLB BOOK III Pg 137-8
|
|
6 | 4 |
THE LEDGER.
|
Limitations of a trial balance.
|
By the end of the lesson, the learner should be able to:
Outline limitations of a trial balance with reference to ?hidden? errors. Outline errors that may cause a trial balance not to balance. |
Exposition of new concepts;
Guided discussion. |
chart
|
New Inventor KLB BOOK III Pg 138-9
|
|
7 | 1 |
THE LEDGER.
|
Classification of ledger accounts.
|
By the end of the lesson, the learner should be able to:
Distinguish personal from impersonal accounts. Outline types of ledgers. |
Probing questions;
Discussion. |
chart
|
New Inventor KLB BOOK III Pg 140
|
|
7 | 2 |
THE LEDGER.
|
The general ledger.
|
By the end of the lesson, the learner should be able to:
Outline features of the general ledger. |
Oral questions;
Guided discussion. |
Chart ?classes of accounts and appropriate ledgers.
|
New Inventor KLB BOOK III Pg 141
|
|
7 | 3 |
THE LEDGER.
|
Topic review.
|
By the end of the lesson, the learner should be able to:
Answer review questions correctly. |
Answer questions from revision exercise.
|
|
New Inventor KLB BOOK III Pg 142-9
|
|
7 | 3-4 |
THE LEDGER.
|
Topic review.
|
By the end of the lesson, the learner should be able to:
Answer review questions correctly. |
Answer questions from revision exercise.
|
|
New Inventor KLB BOOK III Pg 142-9
|
|
8 |
End of term examinations |
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9 |
Marking and closing school |
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