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WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
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1 | 4 |
BUSINESS TRANSACTIONS
|
Types of business transactions.
|
By the end of the lesson, the learner should be able to:
Give examples of business transactions. Define the term deferred payment. Give examples of credit transactions. |
Probing questions; Oral questions; Brief guided discussion. |
chart
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New Inventor KLB BOOK III Pg 103
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2 |
Opener Exam |
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3 | 1 |
BUSINESS TRANSACTIONS
|
Effects of transactions on the balance sheet.
Changes in capital: Drawing. |
By the end of the lesson, the learner should be able to:
Determine the effects of transactions on the balance sheet. Explain how drawings affect capital. |
Worked examples;
Supervised exercise; Guided discovery. Worked examples Supervised practice. Exercise. |
chart
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New Inventor KLB BOOK III Pg 103-108
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3 | 2-3 |
BUSINESS TRANSACTIONS
|
Additional investments.
Profit & losses. |
By the end of the lesson, the learner should be able to:
Explain how additional investments affect capital. Determine the solvency of a business. |
Work through an example.
Exercise. Q/A : review meaning of terms profit and loss. Work through examples. |
text book |
New Inventor KLB BOOK III Pg 109
New Inventor KLB BOOK III Pg 109-110 |
|
3 | 4 |
BUSINESS TRANSACTIONS
|
Initial and final capital of a business.
|
By the end of the lesson, the learner should be able to:
Compute the capital at the end of a given period. |
Work through examples;
Group activities; Guided discussion. |
text book
|
New Inventor KLB BOOK III Pg 111
|
|
4 | 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
|
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4 | 2-3 |
THE LEDGER.
|
Recording business transactions in ledger accounts.
Purchase of goods and purchase of stock in cash / on credit. |
By the end of the lesson, the learner should be able to:
Record accounting transactions in ledger A/Cs. Record purchase of stock in cash / on credit. |
Exposition;
Oral questions; Guided discovery. |
Ledger.
The Ledger. |
New Inventor KLB BOOK III Pg 120-5
New Inventor KLB BOOK III Pg 127-9 |
|
4 | 4 |
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
|
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5 | 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
|
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5 | 2-3 |
THE LEDGER.
|
Revenues in ledger accounts.
Drawings in ledger accounts. |
By the end of the lesson, the learner should be able to:
Record revenues in the ledger account. Record drawings in a ledger account. |
Worked examples;
Supervised practice. Practical activity; Worked examples; Supervised practice. |
The Ledger.
|
New Inventor KLB BOOK III Pg 131
New Inventor KLB BOOK III Pg 132 |
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5 | 4 |
THE LEDGER.
|
Balancing ledger accounts.
Balancing an account with only one entry. |
By the end of the lesson, the learner should be able to:
Balance ledger accounts. Balance an account with only one entry. |
Oral questions;
Guided discovery; Numerous examples. Worked examples. |
The Ledger.
|
New Inventor KLB BOOK III Pg 133-4
|
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6 | 1 |
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
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6 | 2-3 |
THE LEDGER.
|
Trial balance.
Purpose of a trial balance.
Limitations of a trial balance. Classification of ledger accounts. |
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. 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. |
Q/A: review meaning of a trial balance;
Guided discussion. Exposition of new concepts; Guided discussion. Probing questions; Discussion. |
chart
|
New Inventor KLB BOOK III Pg 137-8
New Inventor KLB BOOK III Pg 140 |
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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
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7 |
End Term Examination |
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8 | 1 |
THE LEDGER.
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Topic review.
|
By the end of the lesson, the learner should be able to:
Answer review questions correctly. |
Answer questions from revision exercise.
|
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New Inventor KLB BOOK III Pg 142-9
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8 | 2-3 |
THE CASH BOOK
|
Types of cash books.
Single- column 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:
List types of cashbooks. Identify features of a single-column cash book. Post entries in a single-column cash book. Balance off the two- column cash book. Post transactions from three-column cash book to ledger accounts. |
Worked examples. Written assignment. Worked examples. Written assignment. Worked examples. Supervised exercise. Probing questions; Illustrated examples; Guided discussion. |
Single-column cash book. Two-column cash book. 3-column cash book, the ledger. |
New Inventor KLB BOOK III Pg 151-2
New Inventor KLB BOOK III Pg 155-6 |
|
8 | 4 |
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
|
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9 |
Preparation of Reports and Closing |
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