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

SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY

Invoice.
Debit note and credit note.
Payment voucher & petty cash voucher.

By the end of the lesson, the learner should be able to:
Outline details of an invoice.
Identify entry features of a payment voucher & petty cash voucher.

Examine an invoice.
Probing questions on details of an invoice;
Discussion.

Examine a payment voucher & petty cash voucher.
Discussion.

Invoices.
Debit note and credit note.
Payment voucher & petty cash voucher.

New Inventor K.L.B. BK IV. Pg. 3-4
New Inventor K.L.B. BK IV. Pg 6-7

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

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

SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY

Sales returns journal.
Posting entries to the general ledger and sales ledger.
Purchases 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.

Post entries from sales return journal to the general ledger and the sales ledger.

Examine a sales return journal.
Discussion on its features Illustrated example: preparing a sales journal given a number of transactions.

Illustrated example;
Supervised practice.
Written exercise.

Sales returns journal sample page.
Sales return journal sample page.
Purchases journal sample page.

New Inventor K.L.B. BK IV. Pg. 13-14
New Inventor K.L.B. BK IV. Pg 14

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

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

SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY

Cash payment journal.
The petty cash book with imprest system.

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.
Make entries in a petty cash book.
Post entries from the book to ledger accounts.

Exposition of new concepts;
Illustrated example;
Written exercise.
Illustrated examples;
Group assignments.

Illustrated cash payment ledger.
Illustrated petty cash book.

New Inventor K.L.B. BK IV. Pg. 22-23
New Inventor K.L.B. BK IV. Pg.26-30

SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY

Analysis cash book.
General journal.

By the end of the lesson, the learner should be able to:
Record transactions in an analysis cash book.

Exposition of new concepts;
Worked examples;
Discussion;
Written exercise.

Cash analysis sample page.
General journal sample page.

New Inventor K.L.B. BK IV. PG. 32-36

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

SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
THE LEDGER

Importance of journals.
Meaning, purpose and format of ledger accounts

By the end of the lesson, the learner should be able to:
State reasons for maintaining journals.
- 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

Probing questions;
Brief discussion;
Topic review & summary;
Review of written exercises.

Introduction to ledger concept; Demonstration of T-format; Group discussion on ledger importance; Drawing ledger account format; Practical identification exercises; Format construction activities

text book
Textbook, Ledger books, Rulers, Chart paper, T-format templates

New Inventor K.L.B. BK IV. Pg. 41-53
Trendy Business Studies Form 3 Student's Book Pg 127-129

THE LEDGER

Rules of recording and double entry concept
Recording business transactions and opening accounts

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
Textbook, Ledger books, Transaction examples, Balance sheet examples, Practice sets

Trendy Business Studies Form 3 Student's Book Pg 129-131

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

THE LEDGER

Recording expenses, revenues and drawings
Balancing ledger accounts

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
- 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

Expense and revenue recording; Drawings transaction recording; Classification exercises; Capital impact analysis; Practical posting activities; Comprehensive transaction sets
Balancing demonstrations; Step-by-step calculations; Single entry balancing; Closed account identification; Practical balancing exercises; Comparative analysis

Textbook, Ledger books, Expense/revenue examples, Drawings scenarios, Classification worksheets
Textbook, Ledger books, Calculator, Balancing worksheets, Special scenario worksheets

Trendy Business Studies Form 3 Student's Book Pg 137-139
Trendy Business Studies Form 3 Student's Book Pg 139-141

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

THE LEDGER

Trial balance limitations and errors
Classification of accounts and types of ledgers

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
Textbook, Classification charts, Ledger type examples, Comparison worksheets, Business scenario materials

Trendy Business Studies Form 3 Student's Book Pg 142-143

THE CASH BOOK

Introduction, meaning and purpose of cash book
Types of cash books and single-column 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
- 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

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
Types of cash books explanation; Format demonstration; Practical preparation exercises; Step-by-step recording guidance; Balancing procedures demonstration; Individual practice sessions

Textbook, Sample cash books, Transaction examples, Chart showing cash book structure
Textbook, Cash book formats, Practice worksheets, Rulers, Calculator

Trendy Business Studies Form 3 Student's Book Pg 160-161
Trendy Business Studies Form 3 Student's Book Pg 161-163

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

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

THE CASH BOOK

The three-column cash book and discount columns
Double-entry and ledger posting from cash book
Pertinent issues and comprehensive practice

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
- 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

Three-column format demonstration; Discount concepts explanation; Discount calculation exercises; Practical recording activities; Balancing procedures for all columns; Group work on discount scenarios
Group discussions on business ethics; Comprehensive cash book preparation; Complex problem solving; Ethical scenario analysis; Peer review activities; Individual consultations

Textbook, Three-column cash book formats, Calculator, Discount calculation worksheets, Practice sets
Textbook, Ledger books, Posting examples, Dishonoured cheque scenarios, Practice worksheets
Textbook, Comprehensive problem sets, Ethical scenario cards, Case study materials, Assessment worksheets

Trendy Business Studies Form 3 Student's Book Pg 167-168
Trendy Business Studies Form 3 Student's Book Pg 168-169

THE CASH BOOK

Pertinent issues and comprehensive practice

By the end of the lesson, the learner should be able to: