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WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
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1 |
INDUSTRIAL ACTION |
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2 | 4 |
THE LEDGER.
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Meaning and purpose of a ledger.
|
By the end of the lesson, the learner should be able to:
Identify features of a ledger. Explain the purpose of a ledger. |
Exposition of new concepts and detailed discussion. |
A ledger book. |
New Inventor KLB BOOK III Pg 117
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3 |
OPENER EXAMS |
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4 | 1 |
THE LEDGER.
|
Rules of recording transactions in ledger accounts.
|
By the end of the lesson, the learner should be able to:
Record transactions in a ledger A/Cs. |
Exposition and summary in tabular form
|
A ledger. |
New Inventor KLB BOOK III 118-120
|
|
4 | 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
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4 | 3-4 |
THE LEDGER.
|
Recording business transactions in ledger accounts.
Purchase of goods and purchase of stock in cash / on credit. Purchase returns. |
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. Post entries of purchase returns to ledger account. |
Exposition;
Oral questions; Guided discovery. Exposition; Oral questions; Guided discovery. Guided discovery; Numerous examples. |
Ledger.
The Ledger. |
New Inventor KLB BOOK III Pg 120-5
New Inventor KLB BOOK III Pg 127-9 |
|
5 | 1 |
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
|
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5 | 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
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5 | 3-4 |
THE LEDGER.
|
Drawings in ledger accounts.
Balancing ledger accounts. |
By the end of the lesson, the learner should be able to:
Record drawings in a ledger account. Balance ledger accounts. |
Practical activity;
Worked examples; Supervised practice. Oral questions; Guided discovery; Numerous examples. |
The Ledger.
|
New Inventor KLB BOOK III Pg 132
New Inventor KLB BOOK III Pg 133-4 |
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6 | 1 |
THE LEDGER.
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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
|
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6 | 2 |
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
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6 | 3-4 |
THE LEDGER.
|
Limitations of a trial balance.
Classification of ledger accounts. The general ledger. |
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. Outline features of the general ledger. |
Exposition of new concepts;
Guided discussion. Probing questions; Discussion. Oral questions; Guided discussion. |
chart
Chart ?classes of accounts and appropriate ledgers. |
New Inventor KLB BOOK III Pg 138-9
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.
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New Inventor KLB BOOK III Pg 142-9
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7 | 2 |
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
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7 | 3-4 |
THE CASH BOOK
|
The two- column cash book.
Ledger accounts from three-column cash book. The 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. Record transactions in a three-column cash book. Balance off the three- column cash book. |
Worked examples.
Written assignment. Worked examples. Supervised exercise. Probing questions; Illustrated examples; Guided discussion. Worked examples illustrating transactions in a 3- column cash book. Supervised practice. Written exercise. |
Two-column cash book.
3-column cash book, the ledger. 3-column cash book. |
New Inventor KLB BOOK III Pg 155-6
New Inventor KLB BOOK III Pg 156-9 |
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8 |
END OF THE YEAR EXAMS |
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9 |
MARKING AND CLOSING |
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