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| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 1 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Source documents
Introduction.
Cash receipt.
|
By the end of the
lesson, the learner
should be able to:
Define a source document. Give examples of source documents. Describe features of a cash / cheque receipt. |
Exposition of new terms; Brain storming; Brief discussion. |
Cash receipts |
New Inventor K.L.B. BK IV. Pg 1-2 |
|
| 1 | 3-4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Source documents
Introduction.
Cash receipt.
|
By the end of the
lesson, the learner
should be able to:
Define a source document. Give examples of source documents. Describe features of a cash / cheque receipt. |
Exposition of new terms; Brain storming; Brief discussion. |
Cash receipts |
New Inventor K.L.B. BK IV. Pg 1-2 |
|
| 2 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Invoice.
|
By the end of the
lesson, the learner
should be able to:
Outline details of an invoice. |
Examine an invoice.
Probing questions on details of an invoice; Discussion. |
Invoices.
|
New Inventor K.L.B. BK IV. Pg. 3-4
|
|
| 2 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Invoice.
|
By the end of the
lesson, the learner
should be able to:
Outline details of an invoice. |
Examine an invoice.
Probing questions on details of an invoice; Discussion. |
Invoices.
|
New Inventor K.L.B. BK IV. Pg. 3-4
|
|
| 2 | 3-4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Debit note and credit note.
|
By the end of the
lesson, the learner
should be able to:
Define a debit note and a credit note. Explain purposes of credit notes and credit note. |
Examine a debit note and a credit note.
Brief discussion on features of the notes. |
Debit note and credit note.
|
New Inventor K.L.B. BK IV. Pg. 5-6
|
|
| 3 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Payment voucher & petty cash voucher.
|
By the end of the
lesson, the learner
should be able to:
Identify entry features of a payment voucher & petty cash voucher. |
Examine a payment voucher & petty cash voucher.
Discussion. |
Payment voucher & petty cash voucher.
|
New Inventor K.L.B. BK IV. Pg 6-7
|
|
| 3 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Payment voucher & petty cash voucher.
|
By the end of the
lesson, the learner
should be able to:
Identify entry features of a payment voucher & petty cash voucher. |
Examine a payment voucher & petty cash voucher.
Discussion. |
Payment voucher & petty cash voucher.
|
New Inventor K.L.B. BK IV. Pg 6-7
|
|
| 3 | 3-4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Payment voucher & petty cash voucher.
|
By the end of the
lesson, the learner
should be able to:
Identify entry features of a payment voucher & petty cash voucher. |
Examine a payment voucher & petty cash voucher.
Discussion. |
Payment voucher & petty cash voucher.
|
New Inventor K.L.B. BK IV. Pg 6-7
|
|
| 4 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Books of original entry.
Sales journal.
|
By the end of the
lesson, the learner
should be able to:
Highlight features of a sales journal. Prepare a sales journal given credit sales. |
Brief discussion; Illustrated example. |
Sales journal. |
New Inventor K.L.B. BK IV. Pg. 8-10
|
|
| 4 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Books of original entry.
Sales journal.
|
By the end of the
lesson, the learner
should be able to:
Highlight features of a sales journal. Prepare a sales journal given credit sales. |
Brief discussion; Illustrated example. |
Sales journal. |
New Inventor K.L.B. BK IV. Pg. 8-10
|
|
| 4 | 3-4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Posting from sales journal to sales ledger and general ledger.
|
By the end of the
lesson, the learner
should be able to:
Transfer entries from a sales journal to a sales ledger and general ledger. |
Discussion on illustrated examples.
|
Sales ledger.
|
New Inventor K.L.B. BK IV. Pg 10-12
|
|
| 5 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Sales returns journal.
|
By the end of the
lesson, the learner
should be able to:
Explain purpose of a sales returns journal. Prepare a sales return journal. |
Examine a sales return journal.
Discussion on its features Illustrated example: preparing a sales journal given a number of transactions. |
Sales returns journal sample page.
|
New Inventor K.L.B. BK IV. Pg. 13-14
|
|
| 5 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Sales returns journal.
|
By the end of the
lesson, the learner
should be able to:
Explain purpose of a sales returns journal. Prepare a sales return journal. |
Examine a sales return journal.
Discussion on its features Illustrated example: preparing a sales journal given a number of transactions. |
Sales returns journal sample page.
|
New Inventor K.L.B. BK IV. Pg. 13-14
|
|
| 5 | 3-4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Sales returns journal.
|
By the end of the
lesson, the learner
should be able to:
Explain purpose of a sales returns journal. Prepare a sales return journal. |
Examine a sales return journal.
Discussion on its features Illustrated example: preparing a sales journal given a number of transactions. |
Sales returns journal sample page.
|
New Inventor K.L.B. BK IV. Pg. 13-14
|
|
| 6 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Posting entries to the general ledger and sales ledger.
|
By the end of the
lesson, the learner
should be able to:
Post entries from sales return journal to the general ledger and the sales ledger. |
Illustrated example;
Supervised practice. Written exercise. |
Sales return journal sample page.
|
New Inventor K.L.B. BK IV. Pg 14
|
|
| 6 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Posting entries to the general ledger and sales ledger.
|
By the end of the
lesson, the learner
should be able to:
Post entries from sales return journal to the general ledger and the sales ledger. |
Illustrated example;
Supervised practice. Written exercise. |
Sales return journal sample page.
|
New Inventor K.L.B. BK IV. Pg 14
|
|
| 6 | 3-4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Purchases journal.
|
By the end of the
lesson, the learner
should be able to:
Prepare a purchases journal given some transactions. |
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions. Supervised practice. |
Purchases journal sample page.
|
New Inventor K.L.B. BK IV. Pg. 15-17
|
|
| 7 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Purchases return journal.
|
By the end of the
lesson, the learner
should be able to:
Prepare a purchases journal given some transactions. Post entries from the journal to the purchases return ledger. |
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions. Supervised practice. |
Purchases return journal sample page.
|
New Inventor K.L.B. BK IV. Pg. 17-19
|
|
| 7 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Purchases return journal.
|
By the end of the
lesson, the learner
should be able to:
Prepare a purchases journal given some transactions. Post entries from the journal to the purchases return ledger. |
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions. Supervised practice. |
Purchases return journal sample page.
|
New Inventor K.L.B. BK IV. Pg. 17-19
|
|
| 7 | 3-4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Purchases return journal.
|
By the end of the
lesson, the learner
should be able to:
Prepare a purchases journal given some transactions. Post entries from the journal to the purchases return ledger. |
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions. Supervised practice. |
Purchases return journal sample page.
|
New Inventor K.L.B. BK IV. Pg. 17-19
|
|
| 8 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Cash receipt journal.
|
By the end of the
lesson, the learner
should be able to:
Identify features of a cash receipt journal. Post entries from the journal to the general ledger, cash book and debtors ledger. |
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice. |
Cash receipt journal.
|
New Inventor K.L.B. BK IV. Pg. 20-21
|
|
| 8 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Cash receipt journal.
|
By the end of the
lesson, the learner
should be able to:
Identify features of a cash receipt journal. Post entries from the journal to the general ledger, cash book and debtors ledger. |
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice. |
Cash receipt journal.
|
New Inventor K.L.B. BK IV. Pg. 20-21
|
|
| 8 | 3-4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Cash payment journal.
|
By the end of the
lesson, the learner
should be able to:
Prepare a cash payment journal. Post cash payment journal entries to ledger accounts correctly. |
Exposition of new concepts;
Illustrated example; Written exercise. |
Illustrated cash payment ledger.
|
New Inventor K.L.B. BK IV. Pg. 22-23
|
|
| 9 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
The petty cash book with imprest system.
|
By the end of the
lesson, the learner
should be able to:
Make entries in a petty cash book. Post entries from the book to ledger accounts. |
Illustrated examples;
Group assignments. |
Illustrated petty cash book.
|
New Inventor K.L.B. BK IV. Pg.26-30
|
|
| 9 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
The petty cash book with imprest system.
|
By the end of the
lesson, the learner
should be able to:
Make entries in a petty cash book. Post entries from the book to ledger accounts. |
Illustrated examples;
Group assignments. |
Illustrated petty cash book.
|
New Inventor K.L.B. BK IV. Pg.26-30
|
|
| 9 | 3-4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
The petty cash book with imprest system.
Analysis cash book. |
By the end of the
lesson, the learner
should be able to:
Make entries in a petty cash book. Post entries from the book to ledger accounts. Record transactions in an analysis cash book. |
Illustrated examples;
Group assignments. Exposition of new concepts; Worked examples; Discussion; Written exercise. |
Illustrated petty cash book.
Cash analysis sample page. |
New Inventor K.L.B. BK IV. Pg.26-30
New Inventor K.L.B. BK IV. PG. 32-36 |
|
| 10 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
General journal.
|
By the end of the
lesson, the learner
should be able to:
Record transactions in a general journal. |
Worked examples;
Supervised practice. |
General journal sample page.
|
New Inventor K.L.B. BK IV. 36-37
|
|
| 10 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Transactions passed through the general journal.
|
By the end of the
lesson, the learner
should be able to:
Identify transactions that are passed through the general journal. |
Exposition of new concepts;
Detailed discussion. |
text book
|
New Inventor K.L.B. BK IV. Pg. 37-40
|
|
| 10 | 3-4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Transactions passed through the general journal.
Importance of journals. |
By the end of the
lesson, the learner
should be able to:
Identify transactions that are passed through the general journal. State reasons for maintaining journals. |
Exposition of new concepts;
Detailed discussion. Probing questions; Brief discussion; Topic review & summary; Review of written exercises. |
text book
|
New Inventor K.L.B. BK IV. Pg. 37-40
New Inventor K.L.B. BK IV. Pg. 41-53 |
|
| 11 | 1 |
INTERNATIONAL TRADE
|
Types of International Trade.
Advantages and disadvantages of International Trade.
|
By the end of the
lesson, the learner
should be able to:
Distinguish bilateral trade from multilateral trade. State advantages and disadvantages of International Trade. |
Brainstorming and guided discussion. Q/A & guided discussion |
Newspaper cuttings & relevant magazines. |
Pg. 163-4 |
|
| 11 | 2 |
INTERNATIONAL TRADE
|
Terms of International Trade.
|
By the end of the
lesson, the learner
should be able to:
Explain the concept terms of International Trade. Distinguish favourable trade from unfavourable terms of trade. |
Probing questions, brief discussion.
|
text book
|
Pg. 164-6
|
|
| 11 | 3-4 |
INTERNATIONAL TRADE
|
Terms of International Trade.
Terms of trade among different countries. |
By the end of the
lesson, the learner
should be able to:
Explain the concept terms of International Trade. Distinguish favourable trade from unfavourable terms of trade. Account for differences in terms of terms of trade among nations. |
Probing questions, brief discussion.
Probing questions and guided discussion. |
text book
newspaper |
Pg. 164-6
Pg. 167-8 |
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