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| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 1 | 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
|
|
| 1 | 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
|
|
| 1 | 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
|
|
| 1 | 3-4 |
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 |
Exams |
|||||||
| 3 | 1 |
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 | 2 |
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 | 3 |
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 | 4 |
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
|
|
| 4 | 1 |
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 | 2 |
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
|
|
| 4 | 3 |
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
|
|
| 4 | 4 |
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 | 1 |
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 | 2 |
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 | 3 |
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
|
|
| 5 | 4 |
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 | 1 |
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 | 2 |
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
|
|
| 6 | 3 |
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
|
|
| 6 | 4 |
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 | 1 |
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 | 2 |
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 |
THE CASH BOOK
|
Types of cash books.
Single- column cash book.
|
By the end of the
lesson, the learner
should be able to:
List types of cashbooks. Identify features of a single-column cash book. Post entries in a single-column cash book. |
Worked examples. Written assignment. |
Single-column cash book. |
New Inventor KLB BOOK III Pg 151-2
|
|
| 7 | 4 |
THE CASH BOOK
|
Types of cash books.
Single- column cash book.
|
By the end of the
lesson, the learner
should be able to:
List types of cashbooks. Identify features of a single-column cash book. Post entries in a single-column cash book. |
Worked examples. Written assignment. |
Single-column cash book. |
New Inventor KLB BOOK III Pg 151-2
|
|
| 8 | 1 |
THE CASH BOOK
|
The two- column cash book.
|
By the end of the
lesson, the learner
should be able to:
Balance off the two- column cash book. |
Worked examples.
Written assignment. Worked examples. Supervised exercise. |
Two-column cash book. |
New Inventor KLB BOOK III Pg 155-6
|
|
| 8 | 2 |
THE CASH BOOK
|
Ledger accounts from three-column cash book.
|
By the end of the
lesson, the learner
should be able to:
Post transactions from three-column cash book to ledger accounts. |
Probing questions;
Illustrated examples; Guided discussion. |
3-column cash book, the ledger.
|
New Inventor KLB BOOK III Pg 160-2
|
|
| 8 | 3 |
THE CASH BOOK
|
The three-column cash book.
|
By the end of the
lesson, the learner
should be able to:
Record transactions in a three-column cash book. Balance off the three- column cash book. |
Worked examples illustrating transactions in a 3- column cash book.
Supervised practice. Written exercise. |
3-column cash book.
|
New Inventor KLB BOOK III Pg 156-9
|
|
| 8 | 4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Introduction and Cash Receipts
|
By the end of the
lesson, the learner
should be able to:
Define source documents; Explain importance of source documents; Describe features of cash receipts; Distinguish between cash and cheque payments |
Q/A on business transactions; Discussion on documentary evidence; Examination of cash receipt samples; Practical exercise filling cash receipts
|
Sample receipts, cash register examples, receipt books
|
KLB Secondary Business Studies Form 4, Pages 1-3
|
|
| 9 | 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; Identify all components of an invoice; Explain terms like E&OE, trade discount, cash discount; Calculate discount amounts |
Detailed examination of sample invoice; Analysis of invoice components; Practical calculation of trade and cash discounts; Group discussion on invoice terms
|
Sample invoices, calculators, discount calculation worksheets
|
KLB Secondary Business Studies Form 4, Pages 3-4
|
|
| 9 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Debit Note and Credit Note
|
By the end of the
lesson, the learner
should be able to:
Define debit note and credit note; Explain purposes of each document; Distinguish between debit and credit notes; Identify when each is used |
Examination of sample notes; Comparison exercise between debit and credit notes; Role-play scenarios for issuing notes; Discussion on correction purposes
|
Sample debit notes, credit notes (red colored), comparison charts
|
KLB Secondary Business Studies Form 4, Pages 4-5
|
|
| 9 | 3 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Payment Voucher and Introduction to Books of Original Entry
|
By the end of the
lesson, the learner
should be able to:
Identify features of payment vouchers; Explain vouching process; Define books of original entry; List the various subsidiary books |
Examination of payment vouchers; Practical voucher completion; Introduction to subsidiary books concept; Overview of all journal types
|
Payment vouchers, petty cash vouchers, chart of all books of original entry
|
KLB Secondary Business Studies Form 4, Pages 6-7
|
|
| 9 | 4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Sales Journal
|
By the end of the
lesson, the learner
should be able to:
Identify features of sales journal; Prepare sales journal from credit sales transactions; Record transactions in proper format; Understand source documents used |
Step-by-step demonstration of sales journal preparation; Practical exercise with multiple credit sales; Discussion on journal format and columns
|
Sales invoices, sales journal format, sample credit sales transactions
|
KLB Secondary Business Studies Form 4, Page 8
|
|
| 10 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Posting from Sales Journal
|
By the end of the
lesson, the learner
should be able to:
Transfer entries from sales journal to ledgers; Post individual amounts to debtors accounts; Post total to sales account; Use proper folio references |
Demonstration of complete posting process; Practical exercise posting to sales ledger and general ledger; Discussion on double entry completion
|
Sales journal, sales ledger accounts, general ledger format, posting examples
|
KLB Secondary Business Studies Form 4, Pages 8-12
|
|
| 10 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Sales Returns Journal and Posting
|
By the end of the
lesson, the learner
should be able to:
Explain purpose of sales returns journal; Prepare sales returns journal; Post to individual debtors accounts and returns inwards account; Complete double entry |
Examination of credit notes; Preparation of sales returns journal; Complete posting exercise to both ledgers; Discussion on returns concept
|
Credit notes issued, sales returns journal format, ledger accounts
|
KLB Secondary Business Studies Form 4, Pages 12-14
|
|
| 10 | 3 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Purchases Journal
|
By the end of the
lesson, the learner
should be able to:
Prepare purchases journal from credit purchases; Record transactions using purchase invoices; Understand invoice numbering systems; Format journal correctly |
Examination of purchase invoices; Practical preparation of purchases journal; Discussion on different invoice numbering; Group exercise with sample purchases
|
Purchase invoices, purchases journal format, sample credit purchase transactions
|
KLB Secondary Business Studies Form 4, Page 14
|
|
| 10 | 4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Posting from Purchases Journal
|
By the end of the
lesson, the learner
should be able to:
Post individual amounts to creditors accounts; Post total to purchases account; Complete double entry from purchases journal; Use ledger folio references |
Demonstration of posting to purchases ledger; Posting total to general ledger; Practical posting exercise; Review of double entry concept
|
Purchases journal, purchases ledger, general ledger accounts
|
KLB Secondary Business Studies Form 4, Pages 14-16
|
|
| 11 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Purchases Returns Journal and Posting
|
By the end of the
lesson, the learner
should be able to:
Prepare purchases returns journal; Record goods returned to suppliers; Post to creditors accounts and returns outwards account; Use credit notes received |
Examination of credit notes received; Preparation of purchases returns journal; Complete posting exercise; Discussion on returns outwards concept
|
Credit notes received, purchases returns journal format, ledger accounts
|
KLB Secondary Business Studies Form 4, Pages 16-19
|
|
| 11 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Purchases Returns Journal and Posting
|
By the end of the
lesson, the learner
should be able to:
Prepare purchases returns journal; Record goods returned to suppliers; Post to creditors accounts and returns outwards account; Use credit notes received |
Examination of credit notes received; Preparation of purchases returns journal; Complete posting exercise; Discussion on returns outwards concept
|
Credit notes received, purchases returns journal format, ledger accounts
|
KLB Secondary Business Studies Form 4, Pages 16-19
|
|
| 11 | 3 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Cash Receipts Journal
|
By the end of the
lesson, the learner
should be able to:
Prepare cash receipts journal; Record cash and cheque receipts; Include discount allowed column; Distinguish receipt sources |
Introduction to cash receipts journal format; Recording various types of receipts; Practical exercise with cash sales and debtor payments; Discussion on discount columns
|
Cash receipts journal format, sample receipts, cash sales data
|
KLB Secondary Business Studies Form 4, Page 19
|
|
| 11 | 4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Cash Receipts Journal
|
By the end of the
lesson, the learner
should be able to:
Prepare cash receipts journal; Record cash and cheque receipts; Include discount allowed column; Distinguish receipt sources |
Introduction to cash receipts journal format; Recording various types of receipts; Practical exercise with cash sales and debtor payments; Discussion on discount columns
|
Cash receipts journal format, sample receipts, cash sales data
|
KLB Secondary Business Studies Form 4, Page 19
|
|
| 12 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Posting from Cash Receipts Journal
|
By the end of the
lesson, the learner
should be able to:
Post totals to cash book and bank account; Post individual amounts to relevant accounts; Post discount totals to general ledger; Complete double entry |
Demonstration of posting procedure; Practical exercise posting to cash book and ledgers; Discussion on relationship with cash book
|
Cash receipts journal, cash book format, general ledger accounts
|
KLB Secondary Business Studies Form 4, Pages 19-22
|
|
| 12 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Posting from Cash Receipts Journal
|
By the end of the
lesson, the learner
should be able to:
Post totals to cash book and bank account; Post individual amounts to relevant accounts; Post discount totals to general ledger; Complete double entry |
Demonstration of posting procedure; Practical exercise posting to cash book and ledgers; Discussion on relationship with cash book
|
Cash receipts journal, cash book format, general ledger accounts
|
KLB Secondary Business Studies Form 4, Pages 19-22
|
|
| 12 | 3 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Cash Payments Journal and Posting
|
By the end of the
lesson, the learner
should be able to:
Prepare cash payments journal; Record cash and cheque payments; Include discount received column; Post to relevant ledger accounts |
Preparation of cash payments journal using payment data; Complete posting exercise to cash book and ledgers; Discussion on discount received
|
Cash payments journal format, payment vouchers, receipts, ledger accounts
|
KLB Secondary Business Studies Form 4, Pages 22-25
|
|
| 12 | 4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Cash Payments Journal and Posting
|
By the end of the
lesson, the learner
should be able to:
Prepare cash payments journal; Record cash and cheque payments; Include discount received column; Post to relevant ledger accounts |
Preparation of cash payments journal using payment data; Complete posting exercise to cash book and ledgers; Discussion on discount received
|
Cash payments journal format, payment vouchers, receipts, ledger accounts
|
KLB Secondary Business Studies Form 4, Pages 22-25
|
|
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