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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.
|
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 |
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 | 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
|
|
| 2 | 1 |
THE LEDGER.
|
Purchase returns.
Sale returns. |
By the end of the lesson, the learner should be able to:
Post entries of purchase returns to ledger account. Record sales returns in ledger account. |
Oral questions;
Guided discovery; Numerous examples. Worked examples; Supervised practice. |
The Ledger.
|
New Inventor KLB BOOK III Pg 129-130
|
|
| 2 | 2 |
THE LEDGER.
|
Expenses in ledger account.
Revenues in ledger accounts. |
By the end of the lesson, the learner should be able to:
Record expenses in ledger account. Record revenues in the ledger account. |
Practical activity;
Worked examples; Supervised practice. |
The Ledger.
|
New Inventor KLB BOOK III Pg 130-1
|
|
| 2 | 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
|
|
| 2 | 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
|
|
| 3 | 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
|
|
| 3 | 2 |
THE LEDGER.
|
Balancing an account with only one entry.
Uses of ledger accounts. |
By the end of the lesson, the learner should be able to:
Balance an account with only one entry. Outline uses of ledgers. |
Oral questions;
Guided discovery; Worked examples. Probing questions; Guided discussion. |
The Ledger.
chart |
New Inventor KLB BOOK III Pg 134-6
|
|
| 3 | 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
|
|
| 3 | 4 |
THE LEDGER.
|
Limitations of a trial balance.
Classification of ledger accounts. |
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. Distinguish personal from impersonal accounts. Outline types of ledgers. |
Exposition of new concepts;
Guided discussion. Probing questions; Discussion. |
chart
|
New Inventor KLB BOOK III Pg 138-9
|
|
| 4 | 1 |
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
|
|
| 4 | 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
|
|
| 4 | 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
|
|
| 4 | 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
|
|
| 5 | 1 |
THE CASH BOOK
|
The two- column cash book.
Ledger accounts from three-column cash book. |
By the end of the lesson, the learner should be able to:
Balance off the two- column cash book. Post transactions from three-column cash book to ledger accounts. |
Worked examples.
Written assignment. Worked examples. Supervised exercise. Probing questions; Illustrated examples; Guided discussion. |
Two-column cash book.
3-column cash book, the ledger. |
New Inventor KLB BOOK III Pg 155-6
|
|
| 5 | 2 |
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
|
|
| 5 | 3 |
FINANCIAL STATEMENTS
|
Introduction.
Trading Period.
|
By the end of the lesson, the learner should be able to:
Give examples of financial statements. Explain the concept of a trading period of a business. |
Brainstorming, Q/A & Explanations.
|
text book
|
New Inventor K.L.B. BK IV. Pg. 54
|
|
| 5 | 4 |
FINANCIAL STATEMENTS
|
Gross Profit
or Loss.
|
By the end of the lesson, the learner should be able to:
Determine the gross profit or loss of a business. |
Go through worked examples using various approaches.
Supervised practice; Group assignments. |
charts
|
New Inventor K.L.B. BK IV. Pg. 55-57
|
|
| 6 | 1 |
FINANCIAL STATEMENTS
|
The Trading Account.
|
By the end of the lesson, the learner should be able to:
Define the term trading account. Illustrate trading accounts with worked examples. |
Q/A to review the process of obtaining gross profit or loss.
Worked examples. Supervised practice. Assignment. |
text book
|
New Inventor K.L.B. BK IV. Pg. 57-60
|
|
| 6 | 2 |
FINANCIAL STATEMENTS
|
Net Profit
or
Loss.
|
By the end of the lesson, the learner should be able to:
Define the terms net profit net loss. Determine net profit or loss. |
Brief discussion on distinction between gross and net profit / loss;
Worked examples; Supervised practice; Written exercise. |
chart
|
New Inventor K.L.B. BK IV. Pg. 60-62
|
|
| 6 | 3 |
FINANCIAL STATEMENTS
|
Net Profit
or
Loss.
|
By the end of the lesson, the learner should be able to:
Define the terms net profit net loss. Determine net profit or loss. |
Brief discussion on distinction between gross and net profit / loss;
Worked examples; Supervised practice; Written exercise. |
chart
|
New Inventor K.L.B. BK IV. Pg. 60-62
|
|
| 6 | 4 |
FINANCIAL STATEMENTS
|
Profit or loss account.
|
By the end of the lesson, the learner should be able to:
Prepare profit or loss accounts. |
Detailed discussion;
Worked examples; Supervised practice; Written exercise. |
text book
|
New Inventor K.L.B. BK IV. Pg. 62-67
|
|
| 7 | 1 |
FINANCIAL STATEMENTS
|
Profit and loss account from a trial balance.
|
By the end of the lesson, the learner should be able to:
Prepare profit or loss accounts from a trial balance. |
Supervised practice;
Written exercise. |
magazines,charts
|
New Inventor K.L.B. BK IV. pg 62-67
|
|
| 7 | 2 |
FINANCIAL STATEMENTS
|
The Balance Sheet.
|
By the end of the lesson, the learner should be able to:
Prepare a balance sheet after making adjustments on capital for specific items. |
Exposition of adjustments made on capital for net profit, drawings and additional capital.
Worked examples and Exercises. |
charts
|
New Inventor K.L.B. BK IV. Pg. 67-68
|
|
| 7 | 3 |
FINANCIAL STATEMENTS
|
The Balance Sheet from a trial balance.
|
By the end of the lesson, the learner should be able to:
Prepare a balance sheet from a trial balance. |
Q/A to review a trial balance;
Worked examples. |
text book
|
New Inventor K.L.B. BK IV. Pg. 67-68
|
|
| 7 | 4 |
FINANCIAL STATEMENTS
|
Types of Capital.
|
By the end of the lesson, the learner should be able to:
Outline types of capital. |
Probing questions;
Teacher?s explanations. |
text book
|
New Inventor K.L.B. BK IV. Pg. 68
|
|
| 8 | 1 |
FINANCIAL STATEMENTS
|
Types of capital in a balance sheet.
|
By the end of the lesson, the learner should be able to:
Illustrate types of capital with balance sheet. |
Illustrative examples.
Written exercise. |
text book
|
New Inventor K.L.B. BK IV. Pg. 69-70
|
|
| 8 | 2 |
FINANCIAL STATEMENTS
|
Basic financial ratios:
- Mark-up.
- Margin. |
By the end of the lesson, the learner should be able to:
Define the term mark-up. Explain why mark up is important in a business. Determine business mark up. Define the term margin. Explain why margin is important in a business. Determine business margin. |
Q/A: definition of a ratio.
Teacher exposes and explains the new concepts then leads in an example. Exposition of new concept; Worked examples; Written exercise. |
chart,text book
text book |
New Inventor K.L.B. BK IV. Pg. 70-71
|
|
| 8 | 3 |
FINANCIAL STATEMENTS
|
Using mark-up or margin to prepare a trading account.
|
By the end of the lesson, the learner should be able to:
Work out the mark-up given the margin and vice-versa. |
Guided discovery on the relationship.
Illustrative examples. |
text book
|
New Inventor K.L.B. BK IV. Pg.72-74
|
|
| 8 | 4 |
FINANCIAL STATEMENTS
|
Current ratio or Working capital ratio.
|
By the end of the lesson, the learner should be able to:
Define the term current ratio or working capital ratio. Explain importance of current ratio. Calculate current ratio given various balances. |
Exposition & Worked examples;
Discussion. |
text book,chart
|
New Inventor K.L.B. BK IV. Pg. 75-76
|
|
| 9 | 1 |
FINANCIAL STATEMENTS
|
Rate of stock turnover.
|
By the end of the lesson, the learner should be able to:
Define the terms turn over and rate of stock turn over. Calculate the rate of stock turn over. |
Exposition, Worked examples & numericals
Discussion: implications of rate of stock turnover on a business. |
chart
|
New Inventor K.L.B. BK IV. Pg. 76-78
|
|
| 9 | 2 |
FINANCIAL STATEMENTS
|
Stock turn-over and trading account.
|
By the end of the lesson, the learner should be able to:
Prepare the trading account given the rate of stock turn-over. |
Illustrative examples & supervised practice.
|
text book
|
New Inventor K.L.B. BK IV. Pg. 78
|
|
| 9 | 3 |
FINANCIAL STATEMENTS
|
Return on Capital.
|
By the end of the lesson, the learner should be able to:
Define the term return on capital. Calculate return on capital. Explain implications of return on capital on a business. |
Brief discussion;
simple problem solving; Assignment. |
chart, text book
|
New Inventor K.L.B. BK IV. Pg. 79
|
|
| 9 | 4 |
FINANCIAL STATEMENTS
|
Acid test or quick ratio.
|
By the end of the lesson, the learner should be able to:
Determine the quick ratio given current assets, stock and current liabilities. |
Exposition of new concepts;
Simple calculations. |
Business Magazines.
|
New Inventor K.L.B. BK IV. Pg. 79-80
|
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