5 E Lesson Plan

Subject: Principles of Accounts

Date: March 20, 2023

Grades: 10^6

Duration: 2 Hours

Unit-Title:

Topic: Cash Book

Sub-Topic: Balancing- Off Accounts

Class Profile:

Within the class, there are around 45 students, there are: 25 girls and 20 boys. The average age of the

students are around sixteen to eighteen years of age, and they all tend to have different learning styles.

These styles include: Visual, Auditory and Writing. There are no special need students, but there are

students that tends to be very slow in learning new content. Their English proficiency are very poor when

communicating, but they do understand the sentences when reading.

General Objectives:

Students should be able to:

● Demonstrate an understanding of how to record appropriate entries in accounts at the end and

beginning of periods, in the “Cash Book”.

Specific Objectives:

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

 Define the term “Cash Book” in their own words

 Draw up the “Two- Column Cash Book” with 90% accuracy.

 Close accounts when appropriate

 Balancing off accounts at the end of the period and bring down the opening balance to the next

period.
 Distinguish between a debit balance, and a credit balance

 Prepare accounts in a two (2) column format.

Prerequisite Knowledge: Students will be prompted to recall and apply their knowledge on an activity

based from a previously learned material. Students should be aware to draw up a “Cash Book”.

Differentiated Activities: Questions, Explain, Brainstorm

Key-Skills: Recall & Interpretation.

Key Vocabulary: Cash Book, Contra, Withdraw, Cash, Bank, Balance C/D, Balance B/D

Materials: Whiteboard, Markers, Paper, Pen, Books.

Methodology: The five (5) E’s and Recollection.

Learning Outcomes:

Students should be able to:

● Participate in class discussions and activities

● Apply knowledge to solve problems

● Perform skills by following instructions.

5 E’s

Engagement:

The students will be given some questions, and they will be expected to answer these questions in relation

to the topic “Cash Book”, so that they can recollect what had been taught within the previous lesson.

Duration: 10 mins

Questions:

What is a Cash Book?

How would you enter this transactions within your “Cash Book”?

Transaction: February 6, Bought Stationary paying by cash, $300.

Solutions:

Cash Book

Date Details Cash Bank Date Details Cash Bank

February 6 Stationary 300

Exploration:

After the students are fully engaged and ready to proceed with the day’s lesson, they will undergo a little

introduction into the lesson. The teacher will be given the students some terms, such as “Balancing- Off

accounts”, and giving some questions in relations to “balancing-off the double entry” to show similarities to

the topic. After the students have answered these questions, they will be required to tap into their

prerequisite knowledge on “Cash Book”. Students will be given around five (5) transactions to do on their

own to see if they are able to facilitate what they have learnt from the previous lesson into the Cash Book

(Receipts and Payments entry). They will be able to look through their note-books/ textbook. After they

have done their research/activity, the class will be asked to share their understanding/answers.

Term:

Balancing- Off Accounts is when you insert the difference, which is called a balance, between the two

accounts and then total and rule off the account. This is normally done at the end of the accounting period.

Five (5) transactions:

Paid rent by Cash, $450

Cash Sales, $300

We paid A. Moore in Cash, $290

Received commission by cheque, $138

Ought Fixtures paying by cheque, $145

Duration: 25 mins
Explanation:

After the students have done their research/activity and shared answers. They will be required to engage in

a class discussion with their responses. Following the discussion, learners provided with feedback,

clarification (if any) and additional information regarding the topic which highlights the topic “Cash

Book”, and “Balancing- Off Accounts”.

Duration: 15 mins

Elaboration:

Succeeding the sharing of content and other discussion students will be engaged in a Class Session,

explaining the terms, drawing up a “Cash Book”, and “Balancing- Off Accounts”, as well as showing

examples. After the topic have been elaborated on, the students will be engaged in “Balancing-Off the Cash

Book”. Since the students are already aware of how the “Double Entry” should be balanced off, the “Cash

Book”, would have not been very much different. They will be asked questions based on what they have

understood from a previously taught lesson, on “Balancing- Off”, then they will be going through on how

they will be able to “Balance- off the Cash Book”. The terms, and construction of the “Cash Book” will be

further explained by the teacher using the school book, as well as any questions in relations to “Balancing-

off the Cash Book”. Students will be asked to take notes in their notebooks/phones for future reference.

Duration: 40 mins

Evaluation:

Students will be asked if they have understood what was taught, and if there are any questions they would

like the teacher for clarifications. Then, they will be assessed on what they have learnt from the lesson.

They will be given questions in relations to the “Cash Book”, and “Balancing- off”. Due to the time, being

passed quickly, as well as some students being slow paced- workers, the students will be asked to finish up

the activity for homework.

Duration: 30 minutes
Content

What is a Cash Book?

The cash book consists of the cash account and the bank account put together in onebook. Initially,we

showed these two accounts on different pages of the ledger, nowitiseasier to put the two sets of

account columns [Link] means that we can recordall money received and paid out on a

particular date on the same page.

Three (3) Types of cash Book

1. Two- Column- Include the Bank and Cash Accounts

2. Three- Column- Include the Bank and Cash Accounts, with discounts

3. Petty Cash- recording pay-outs of petty expenses, which are: postage, stationery, refreshment,

etc.

How to draw up a cash book

[Link]

What is a Contra entry?

This where the transaction affects both the cash and bank accounts. That is, there is double entry

taking place within the Cash book. This is must be indicated by the letter ‘C’ in the folio coumn. Both

the cash and bank accounts, have been entred as a Debit and a Credit within this ledger boo (Cash

Book) .
Example: On February 6, 2023, Alake’s Enterprise withdraws $2,000 cash from the bank to meet its

daily expenses. This is recorded as follows: Cash Account is debited while the Bank account is

credited.

How to blance off a cash Book

[Link]

According to Toes Accountancy (2023), “The cash book is balanced at the end of a given period by

inserting the excess of the debit on the credit side as "by balance carried down" to make both sides

agree. The balance is then shown on the debit side by "To balance brought down" to start the next

period.”
Activities

Record these transactions within your cash book.

Solution:

Cash Book

Date Details F Cash Bank Date Details F Cash Bank

Sept 1 Capital 10,940 Sept 6 Stationery 35

Sept 2 M. Boon 115 Sept 7 Drawings 400

Sept 4 Sales 1,102 Sept 23 S. Wills 277

Sept 15 Sales 40 Sept 29 Drawings 120

Sept 30 Wages 518

Sept 31 Balance c/d 189 10,658

1,142 11,055 1,142 11,055

October 1 Balance b/d 189 10,658

Resources:

 Robinson, S., & Wood, F. (2018). Part 3- Books of Original Entry, Chapter 20. In
Principles of Accounts for the Caribbean (6th ed., pp. 174–176). essay, Hodder
Education, An Hachette UK Company.
5 E Lesson Plan

Subject: Principles of Accounts

Date: March 20, 2023

Grades: 10^6

Duration: 1 Hours

Unit-Title:

Topic: Cash Book

Sub-Topic: Revision

Class Profile:

Within the class, there are around 45 students, there are: 25 girls and 20 boys. The average age of the

students are around sixteen to eighteen years of age, and they all tend to have different learning styles.

These styles include: Visual, Auditory and Writing. There are no special need students, but there are

students that tends to be very slow in learning new content. Their English proficiency are very poor when

communicating, but they do understand the sentences when reading.

General Objectives:

Students should be able to:

● Demonstrate an understanding of how to record appropriate entries in accounts at the end and

beginning of periods, in the “Cash Book”.

Specific Objectives:

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

 Define the term “Cash Book” in their own words

 Draw up the “Two- Column Cash Book” with 90% accuracy.

 Close accounts when appropriate

 Balancing off accounts at the end of the period and bring down the opening balance to the next

period.
 Distinguish between a debit balance, and a credit balance

 Prepare accounts in a two (2) column format.

Prerequisite Knowledge: Students will be prompted to recall and apply their knowledge on an activity

based from a previously learned material. Students should be aware to draw up a “Cash Book”.

Differentiated Activities: Questions, Explain, Brainstorm

Key-Skills: Recall & Interpretation.

Key Vocabulary: Cash Book, Contra, Withdraw, Cash, Bank, Balance B/D, Balance C/D

Materials: Whiteboard, Markers, Paper, Pen, Books.

Methodology: The five (5) E’s and Recollection.

Learning Outcomes:

Students should be able to:

● Participate in class discussions and activities

● Apply knowledge to solve problems

● Perform skills by following instructions.

5 E’s

Engagement:

The students will be given a crossword puzzle and they will be expected to answer these questions in

relation to the topic “Cash Book”, so that they can recollect what had been taught within the previous

lesson.
Across Down
2. shows the closing balance of the account. 1. financial journal that contains all cash
6. the one carried forward from the previous receipts and disbursements, including
accounting period. bank deposits and withdrawals.
3. an entry recording a sum received, listed
on the right-hand side or column of an
    account.
4. an entry recording a sum owed.
5. the difference between the sum of debit
entries and the sum of credit entries
entered into an account during a financial
period.

Balance • Balanceb/d • Balancec/d • Cashbook • credit • debit

Duration: 10 mins

Exploration:

After the students are fully engaged and ready to proceed with the day’s lesson, they will undergo a little

revision into the lesson. The teacher will be given the students some terms, such as “Balancing- Off

accounts”, “Cash Book, and “Debit/Credit Balance “and giving some questions in relations to “balancing-

off Cash Books”. Students will be given around five (10) transactions to do on their own to see if they are

able to facilitate what they have learnt from the previous lesson into the Cash Book (Receipts and Payments
entry). They will be able to look through their note-books/ textbook. After they have done their

research/activity, the class will be asked to share their understanding/answers.

Duration: 15 mins

Explanation:

After the students have done their research/activity and shared answers. They will be required to engage in

a class discussion with their responses. Following the discussion, learners provided with feedback,

clarification (if any) and additional information regarding the topic which highlights the topic “Cash

Book”, and “Balancing- Off Accounts”.

Duration: 15 mins

Elaboration:

Succeeding the sharing of content and other discussion students will be engaged in a Class Session,

explaining the terms, drawing up a “Cash Book”, and “Balancing- Off Accounts, as well as showing

examples. After the topic have been elaborated on, the students will be engaged in “Balancing-Off the Cash

Book”. Since the students are already aware of how the “Double Entry” should be balanced off, the “Cash

Book”, would have not been very much different. They will be asked questions based on what they have

understood from a previously taught lesson, on “Balancing- Off”, then they will be going through on how

they will be able to “Balance- off the Cash Book”. The terms, and construction of the “Cash Book” will be

further explained by the teacher using the school book, as well as any questions in relations to “Balancing-

off the Cash Book”. Students will be asked to take notes in their notebooks/phones for future reference.

Duration: 30 mins

Evaluation:

Students will be asked if they have understood what was taught, and if there are any questions they would

like the teacher for clarifications. Then, they will be assessed on what they have learnt from the lesson.

They will be given questions in relations to the “Cash Book”, and “Balancing- off”. Due to the time, being
passed quickly, as well as some students being slow paced- workers, the students will be asked to finish up

the activity for homework.

Duration: 5 minutes

Content

What is a Cash Book?

The cash book consists of the cash account and the bank account put together in onebook. Initially,we

showed these two accounts on different pages of the ledger, nowitiseasier to put the two sets of

account columns [Link] means that we can recordall money received and paid out on a

particular date on the same page.

Three (3) Types of cash Book

1. Two- Column- Include the Bank and Cash Accounts

2. Three- Column- Include the Bank and Cash Accounts, with discounts

3. Petty Cash- recording pay-outs of petty expenses, which are: postage, stationery, refreshment,

etc.

How to draw up a cash book

[Link]

What is a Contra entry?

This where the transaction affects both the cash and bank accounts. That is, there is double entry

taking place within the Cash book. This is must be indicated by the letter ‘C’ in the folio coumn. Both

the cash and bank accounts, have been entred as a Debit and a Credit within this ledger boo (Cash

Book) .

Example: On February 6, 2023, Alake’s Enterprise withdraws $2,000 cash from the bank to meet its

daily expenses. This is recorded as follows: Cash Account is debited while the Bank account is

credited.

How to blance off a cash Book

[Link]
According to Toes Accountancy (2023), “The cash book is balanced at the end of a given period by

inserting the excess of the debit on the credit side as "by balance carried down" to make both sides

agree. The balance is then shown on the debit side by "To balance brought down" to start the next

period.”

Activities

March 01: Cash balance $1,450 (Dr.), bank balance $1,500 (Dr.).
March 02: Paid Mark & Co. by check $120.
March 04: Received from John & Co. a check amounting to $400.
March 05: Deposited into bank the check received from John & Co. on March 04.
March 08: Purchased stationary for cash, $25.
March 12: Purchased merchandise for cash, $525.
March 13: Sold merchandise for cash, $1,800.
March 15: Cash deposited into bank, $850.
March 17: Withdrew from bank for personal expenses, $40.
March 19: Issued a check for merchandise purchased, $630.
March 20: Drew from bank for office use, $150.
March 22: Received a check from Peter & Co. and deposited the same into bank immediately, $880.
March 25: Paid a check to Daniel Inc. for $270.
March 26: Bought furniture for cash for office use, $175.
March 28: Paid office rent by check, $120.
March 29: Cash sales, $650.
March 30: Withdrew from bank for office use, $145.
March 31: Paid salary to employees by check, $300.
Resources

 [Link]

 Robinson, S., & Wood, F. (2018). Part 3- Books of Original Entry, Chapter 20. In
Principles of Accounts for the Caribbean (6th ed., pp. 174–176). essay, Hodder
Education, An Hachette UK Company.
 [Link]
5 E Lesson Plan

Subject: Principles of Business

Date: March 20, 2023

Grades: 10^1

Duration: 1 Hours

Unit-Title: Internal Organizational Environment

Topic: Organizational Chart

Sub-Topic: Functional Organizational Chart

Class Profile:

Within the class, there are around 35 students, there are: 15 girls and 20 boys. The average age of the

students are around sixteen to eighteen years of age, and they all tend to have different learning styles.

These styles include: Visual, Auditory and Writing. There are no special need students, but there are

students that tends to be very slow in learning new content. Their English proficiency are very poor when

communicating, but they do understand the sentences when reading.

General Objectives:

Students should be able to:

demonstrate an understanding of how to illustrate the reporting functional areas within the

organization

Specific Objectives:

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

 define the term, “Functional Organizational Chart”

 differentiate amongst the different types of Organizational Charts

 identify the different functional areas within a business.

 construct a “Functional Organizational Chart”

 identify at least one (1) advantage of a Functional Organizational Chart

 identify at least one (1) dis-advantage of a Functional Organizational Chart

Prerequisite Knowledge: Students will be prompted to recall and apply their knowledge on an activity

based from a previously learned material. Students should be aware to draw up a simple

“Organizational Chart”.

Differentiated Activities: Questions, Explain, Brainstorm

Key-Skills: Recall & Interpretation.

Key Vocabulary: Organization, Organizational Chart, Functional Organizational Chart

Materials: Whiteboard, Markers, Paper, Pen, Books.

Methodology: The five (5) E’s and Recollection.

Learning Outcomes:

Students should be able to:

● Participate in class discussions and activities

● Apply knowledge to solve problems

● Perform skills by following instructions.

5 E’s

Engagement: Duration: 10 mins

The students will be given a chance to volunteer for an activity that the teacher will tell them to play. The

activity is called, “Chinese Telephone”. The teacher will be giving the volunteers, a sentence to say to each

other, and they will have to there their best to pass down the same sentence down the last person. When this

activity is finished, the students will have to guess what the topic for the day is.

Exploration: Duration: 15 mins

After the students are fully engaged and ready to proceed with the day’s lesson, they will undergo a little

revision into the lesson. The teacher will be given the students some terms, such as “Line, Line and Staff

Organizational Chart”, and will be giving some questions in relations to the topic. They will be able to look
through their note-books/ textbook. After they have done their research/activity, the class will be asked to

share their understanding/answers.

Explanation: Duration: 15 mins

After the students have done their research/activity and shared answers. They will be required to engage in

a class discussion with their responses. Following the discussion, learners provided with feedback,

clarification (if any) and additional information regarding the topic which highlights the topic

“Organizational Charts”.

Elaboration: Duration: 25 mins

Succeeding the sharing of content and other discussion students will be engaged in a Class Session,

explaining the terms on “Functional Organizational Chart”, as well as showing examples. After the topic

have been elaborated on, the students will be engaged in the elaboration, and identification of the

advantages and disadvantages of a “Functional Organizational Chart”. Since the students are already aware

of how an Organizational Chart should be drawn up”, they should be able to interpret how the Functional

Organizational Chart, should be drawn. The terms, and construction of the “Functional Organizational

Chart” will be further explained by the teacher using the school book/notes, as well as any questions in

relations to the topic. Students will be asked to take notes in their notebooks/phones for future reference.

Evaluation: Duration: 10 minutes

Students will be asked if they have understood what was taught, and if there are any questions they would

like the teacher for clarifications. Then, they will be assessed on what they have learnt from the lesson. This

activity is, to draw up a simple “Functional Organizational Chart”, based on what they understood from thr

lesson. Due to the time, being passed quickly, as well as some students being slow paced- workers, the

students will be asked to finish up the activity for homework.

Content

What is a Functional Organizational Chart?

A functional organizational structure is a structure used to organize workers. They are grouped based

on their specific skills and knowledge. It vertically structures each department with roles from the

president to finance and sales departments, to customer service, to employees assigned to one

product or service. Functional organizations contain specialized units that report to a single authority,

usually called top management.

Each functional unit handles one aspect of the product or service provided such as:

Information technology

Marketing

Development

Research, etc.

They are referred to as "silos" because the function independently and have their own vertical

management structure. Workers within each functional department communicate with each other

exclusively, and then department heads communicate with each other.

This structure works well in a stable environment that has continuous operations. The goal of a

functional structure is to put together every informational and human resource necessary for one

activity in a single place. The functional organizational structure helps organizations run their

business and earn a profit.

Resources

 [Link]

 [Link]

%2Farticles%2Ffunctional-organizational-structure-everything-you-need-to-

know&psig=AOvVaw3xdgN7kmiefoaq1rv1Xrx4&ust=1679395977110000&source=images

&cd=vfe&ved=0CA0QjRxqGAoTCPChptur6v0CFQAAAAAdAAAAABCIAQ
5 E Lesson Plan

Subject: Principles of Business

Date: March 20, 2023

Grades: 10^1

Duration: 1 Hours

Unit-Title:

Topic: Leadership, Conflict, Teamwork

Sub-Topic: Characteristics of a Good Leader

Class Profile:

Within the class, there are around 45 students, there are: 25 girls and 20 boys. The average age of the

students are around sixteen to eighteen years of age, and they all tend to have different learning styles.

These styles include: Visual, Auditory and Writing. There are no special need students, but there are

students that tends to be very slow in learning new content. Their English proficiency are very poor when

communicating, but they do understand the sentences when reading.

General Objectives:

Students should be able to:

Demonstrate an understanding of how to illustrate the reporting functional arease within the

organization

Specific Objectives:

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

 Construct

 interpret Organizational Charts

 Identify the different types of Organizational Charts

 Differentiate amongst the different types of Organizational Charts

 Identify the advantages and disadvantages of

 Explain

Prerequisite Knowledge: Students will be prompted to recall and apply their knowledge on an activity

based from a previously learned material. Students should be aware to draw up a simple “Organizational

Chart”.

Differentiated Activities: Questions, Explain, Brainstorm

Key-Skills: Recall & Interpretation.

Key Vocabulary: Cash Book, Contra, Withdraw, Cash, Bank

Materials: Whiteboard, Markers, Paper, Pen, Books.

Methodology: The five (5) E’s and Recollection.

Learning Outcomes:

Students should be able to:

● Participate in class discussions and activities

● Apply knowledge to solve problems

● Perform skills by following instructions.

5 E’s

Engagement:

The students will be given “Case Scenarios”, of characteristics of a “Good Leader”, and the students will

have to pinpoint where in the case scenario, does the characteristics stand out. When this activity is

finished, the students will have to guess what the topic for the day is.

Duration: 10 mins

Exploration:

After the students are fully engaged and ready to proceed with the day’s lesson, they will undergo, the

teacher will be given the students some terms, characteristics of a “Good Leader:, and will be asked to

research on their own, of what they think each characteristics mean, and provide at least one (1) example of
a Good Leader”. They will be able to look through their note-books/ textbook. After they have done their

research/activity, the class will be asked to share their understanding/answers.

Duration: 15 mins

Explanation:

After the students have done their research/activity and shared answers. They will be required to engage in

a class discussion with their responses. Following the discussion, learners provided with feedback,

clarification (if any) and additional information regarding the topic which highlights the topic

“Characteristics of a Good Leader”.

Duration: 15 mins

Elaboration:

Succeeding the sharing of content and other discussion students will be engaged in a Class Session,

explaining the terms on “Leadership/ Leader”, as well as some Characteristics of a Good Leader. The

terms, and characteristics will be further explained by the teacher using the school book/notes, as well as

any questions in relations to the topic. Students will be asked to take notes in their notebooks/phones for

future reference.

Duration: 30 mins

Evaluation:

Students will be asked if they have understood what was taught, and if there are any questions they would

like the teacher for clarifications. Then, they will be assessed on what they have learnt from the lesson. Due

to the time, being passed quickly, as well as some students being slow paced- workers, the students will be

asked to finish up the activity for homework.

Duration: 5 minutes
5 E Lesson Plan

Subject: Principles of Business

Date: March 20, 2023

Grades: 10^1

Duration: 1 Hours

Unit-Title:

Topic: Leadership, Conflict, Teamwork

Sub-Topic: Leadership Styles

Class Profile:

Within the class, there are around 45 students, there are: 25 girls and 20 boys. The average age of the

students are around sixteen to eighteen years of age, and they all tend to have different learning styles.

These styles include: Visual, Auditory and Writing. There are no special need students, but there are

students that tends to be very slow in learning new content. Their English proficiency are very poor when

communicating, but they do understand the sentences when reading.

General Objectives:

Students should be able to:

Demonstrate an understanding of how to illustrate the reporting functional areas within the

organization

Specific Objectives:

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

 Construct

 interpret Organizational Charts

 Identify the different types of Organizational Charts

 Differentiate amongst the different types of Organizational Charts

 Identify the advantages and disadvantages of

 Explain

Prerequisite Knowledge: Students will be prompted to recall and apply their knowledge on an activity

based from a previously learned material. Students should be aware to draw up a simple “Organizational

Chart”.

Differentiated Activities: Questions, Explain, Brainstorm

Key-Skills: Recall & Interpretation.

Key Vocabulary: Cash Book, Contra, Withdraw, Cash, Bank

Materials: Whiteboard, Markers, Paper, Pen, Books.

Methodology: The five (5) E’s and Recollection.

Learning Outcomes:

Students should be able to:

● Participate in class discussions and activities

● Apply knowledge to solve problems

● Perform skills by following instructions.

5 E’s

Engagement:

The students will be given terms and definitions of “Leadership Styles”, to connect each other. The students

When this activity is finished, the students will have to guess what the topic for the day is.

Duration: 10 mins

Exploration:

After the students are fully engaged and ready to proceed with the day’s lesson, they will undergo, the

teacher will be given the students some terms, characteristics of a “Good Leader:, and will be asked to

research on their own, of what they think each characteristics mean, and provide at least one (1) example of

a Good Leader”. They will be able to look through their note-books/ textbook. After they have done their

research/activity, the class will be asked to share their understanding/answers.

Duration: 15 mins

Explanation:

After the students have done their research/activity and shared answers. They will be required to engage in

a class discussion with their responses. Following the discussion, learners provided with feedback,

clarification (if any) and additional information regarding the topic which highlights the topic

“Characteristics of a Good Leader”.

Duration: 15 mins

Elaboration:

Succeeding the sharing of content and other discussion students will be engaged in a Class Session,

explaining the terms on “Leadership/ Leader”, as well as some Characteristics of a Good Leader. The

terms, and characteristics will be further explained by the teacher using the school book/notes, as well as

any questions in relations to the topic. Students will be asked to take notes in their notebooks/phones for

future reference.

Duration: 30 mins

Evaluation:

Students will be asked if they have understood what was taught, and if there are any questions they would

like the teacher for clarifications. Then, they will be assessed on what they have learnt from the lesson. Due

to the time, being passed quickly, as well as some students being slow paced- workers, the students will be

asked to finish up the activity for homework.

Duration: 5 minutes
Name: Channeka Walford

School: Camperdown High

Date: March 5, 2020

Grade: 9 (Option 6)

Duration: 60 Minutes

Subject: Principles of Accounts

Topic: Cash Book

Sub-topic: Three-column cash book

Methodology: Questioning, Brainstorming, Class Discussion, Individual activity,

Instructional materials: Textbooks, Cartridge paper (activity purpose) markers, pens, ruler.

Prior knowledge: Students were introduced to the rule that when an account increases it

should be debited and when it decreases it should be credited.

General Objective: At the end of this lesson students should understand that the cash book

enables a business to keep track of all cash received and paid out.

Specific objectives:

 Differentiate between discount allowed and discount received with 70% accuracy

after gathering notes and detailed examples.

 Construct a three-column cash book with 65% accuracy after a discussion and an

example.

 Respectfully participate in class activities.

Engage: A game will be played where seven (7) students will be asked to volunteer to

participate in an activity. They will stand at the front of the class and they will be given the

following instructions: This game is called “who knows accounts best” In a line, you will

number yourself from One to seven (1-7). The remained of the class with the so rhythm” you

are expected use the first letter of your name to identify a terminology that is related to
principles of accounts particularly the topic cash book. For example, “hey Sashell, oh,

What’s your name? stationary.”

Explore: The format of a three- column cash book will be drawn on the board. However,

students will be randomly selected and where they will identify an element of the cash book

where they will be given a piece of cartridge paper with the element identified to place it in

its correct place on the cash book. Using the homework question, together, the transactions

will be read, and students will identify whether it should be debited or credit and what should

be recorded in the details and folio column. After this activity is completed and balanced off,

then there will be an introduction of discounts to some of the same questions in which there

will be a reconstruction of the cash book. For example, on January 3 We received a cheque

from M. Jackson $8000. There will be a reconstruction of the question as a discount will be

added and it will read “We received a cheque from M. Jackson $8000. Less 20 % discount.

Therefore 400 will be recorded in the discount allowed column and the new total for bank

would be $7600.00.

Explain: Students will be provided with the definition for Discount allowed and discount

received. They will be asked to give or identify an example of discount allowed or discount

received. Additionally, students will be provided to concrete examples which will help them

to clearly distinguish between both discounts.

Evaluation: students will be given the following activity to complete from their textbooks.

The activity number as well as the page number will be written on the board. While students

are working the facilitator will be walking around and provide one on one feedback to

students. When five (5) minutes is left in the lesson students will be asked to stop working

and three students will be asked to answer the following question:

How is contra entry treated and give an example?

On which side is discount allowed recorded on and why?

On which side is discount received record on and why?

From the following details write up a three-column cashbook, balance off at the end of the
month.

March 1 Balance brought forward: cash in hand, $211 cash at bank, $3984
March 2 We paid each of the following accounts by cheque, in each case deduction a 5%
discount: T, Adams, $80; [Link], $260; D. Clarke, $440
March 4 [Link] paid us by cheque for $98
March 6 Cash sales paid direct into the bank, $49
March 7 Paid insurance by cash $65
March 9 The following persons paid us their accounts by cheque, in each case deducting a
discount of 2.5%: [Link], $160; [Link], $640; [Link], $520
March 12 Paid motor expenses by cash, $100
March 18 Cash sales, $98
March 21 Paid for office expenses, by cheque, $120
March 23 Paid rent by cash, $60
March 28 Received a cheque for $500 being a loan from R. Godfrey
March 31 Paid for stationery by cheque, $27
Name: Channeka Walford

School: Camperdown High

Date: March 4, 2020

Grade: 10 (Option 3)

Duration: 90 Minutes

Subject: Principles of Accounts

Topic: Cash Book

Sub-topic: Two- column cash book

Methodology: Class Discussion, Individual activity,

Instructional materials: Textbooks, Cartridge paper (activity purpose) markers, pens, ruler.

Prior knowledge: students were introduced to the rule that when an account increases it

should be debited and when it decreases it should be credited.

General Objective: At the end of this lesson students should understand that the cash book

enables a business to keep track of all cash received and paid out.
Specific objectives:

 Differentiate between discount allowed and discount received with &0% accuracy

after gathering notes and detailed examples.

 Complete a two-column cashbook with 95% accuracy which will be used to introduce

the three-column cash book after its completion.

 Construct a three-column cash book with 65% accuracy after a discussion and an

example.

 Respectfully participate in class activities.

Engage: A game will be played where seven (7) students will be asked to volunteer to

participate in an activity. They will stand at the front of the class and they will be given the

following instructions: This game is called “who knows accounts best” In a line, you will

number yourself from One to seven (1-7). The remained of the class with the so rhythm” you

are expected use the first letter of your name to identify a terminology that is related to

principles of accounts particularly the topic cash book. For example, “hey Sashell, oh,

What’s your name? stationary.”

Explore: Students were given a homework activity last class. Regarding the activity, the

format of the cash book will be drawn on the board. However, students will be randomly

selected and where they will identify an element of the cash book where they will be given a

piece of cartridge paper with the element identified to place it in its correct place on the cash

book. Using the homework question, together, the transactions will be read, and students will

identify whether it should be debited or credit and what should be recorded in the details and

folio column. After this activity is completed and balanced off, then there will be an

introduction of discounts to some of the same questions in which there will be a

reconstruction of the cash book. For example, on January 3 We received a cheque from M.

Jackson $8000. There will be a reconstruction of the question as a discount will be added and
it will read “We received a cheque from M. Jackson $8000. Less 20 % discount. Therefore

400 will be recorded in the discount allowed column and the new total for bank would be

$7600.00.

Explain: Students will be provided with the definition for Discount allowed and discount

received. They will be asked to give or identify an example of discount allowed or discount

received. Additionally, students will be provided to concrete examples which will help them

to clearly distinguish between both discounts.

Evaluation: students will be given the following activity to complete from their textbooks.

The activity number as well as the page number will be written on the board. While students

are working the facilitator will be walking around and provide one on one feedback to

students. When five (5) minutes is left in the lesson students will be asked to stop working

and three students will be asked to answer the following question:

How is contra entry treated and give an example?

On which side is discount allowed recorded on and why?

On which side is discount received record on and why?

From the following details write up a three-column cashbook, balance off at the end of the
month.
March 1 Balance brought forward: cash in hand, $211 cash at bank, $3984
March 2 We paid each of the following accounts by cheque, in each case deduction a 5%
discount: T, Adams, $80; [Link], $260; D. Clarke, $440
March 4 [Link] paid us by cheque for $98
March 6 Cash sales paid direct into the bank, $49
March 7 Paid insurance by cash $65
March 9 The following persons paid us their accounts by cheque, in each case deducting a
discount of 2.5%: [Link], $160; [Link], $640; [Link], $520
March 12 Paid motor expenses by cash, $100
March 18 Cash sales, $98
March 21 Paid for office expenses, by cheque, $120
March 23 Paid rent by cash, $60
March 28 Received a cheque for $500 being a loan from R. Godfrey
March 31 Paid for stationery by cheque, $27
Evaluation 1 &2:
The lesson did not start on time today. When I arrived at the class it was in a messy

condition. Papers were on the floor and the furniture’s were out of place and students were
sitting in the mess using their phones. I instructed students to help with cleaning of the

classroom. Which took up approximately 15 minutes of instructional time. This class was

basically an activity session to test how well students grasp what they have been taught.

Accounting is a practical subject therefore students should practice as much as possible. My

cooperating teacher suggest that whenever I cover a concept, I should have four or five

activity classes and give students homework activities just to ensure that they really

understand what they are doing or what they have been taught. The lesson did not go as plan

due to how the class started off therefore, I was not able to meet all, the object that were

planned for today’s class. We successfully managed to complete the homework activity that

students were given.

Students were working extremely slow and it seemed as if they were not in the mode for

learning. When I realized that they were looking tired I instructed them to stand and stretch

and we sang the song “my head, my shoulder, my knees, my toes” after which they were

looking a little better and their participating increased. I always try to keep my learner

engaged.

Reflecting on the lesson I could have done things differently. Since students did not

completed the homework activity that they were given I could have allowed them to do it on

their own in groups before attempting to do it together as a class. I did not plan the lesson

thinking about the possibility that students would not have complete their homework

assignment. Going forward I will have to take this factor in consideration and plan around it

in case it should arise again.

The evaluation activity for this class will be completed in the next class on Tuesday march

10th 2020.

Content:
Receipts(+) Cash Book Payments

(-)

Date Details F Discount Cash Bank Date Details F Disco Cash Bank
o $ $ $ o unt $ $
li li $
o o
March 1 Balance 211 3984 March 2 [Link] 4 76
b/d
March 4 [Link] 98 March 2 [Link] 13 247
March 6 Sale 49 March 2 [Link] 22 418
March 9 [Link] 4 156 March 7 Insurance 65
March 9 J. Turner 16 624 March Motor 100
12 expense
March 9 R. 13 507 March Office 120
Pimlott 21 expense
March 18 Sales 98 March Rent 60
23
March 28 RGodfre 500 March Stationery 27
y 31

March Balance c/d 84 5030

31
33 309 5918 39 309 5918

Receipts (+) Cash Book Payments

(-)

Date Details Folio Cash Bank Date Details Folio Cash Bank
$ $ $ $
Jan 1 Capital 10,000 Jan 4 Rent 2000
Jan 2 Sales 800 Jan 6 Drawings 250
Jan 3 M. 8000 Jan 8 cash 1200
Jackson
Jan 5 Sales 1000 Jan 12 Stationary 720
Jan 8 Bank 1200 Jan 20 D. jones 900
Jan 31 Bal c/d 3030 14800
4900 18000 4900 18000
Feb 1 Bal b/d 3030 14800

Discount Allowed- Cash discounts allowed by a business to its customers when they pay

their accounts quickly. Tamoya is the owner Of Cup Cake Ltd. she should goods to Sashi-T

that cost $ 7000 and gave her a discount of 10% discount,

Discount received: Cash discount received by a business from its suppliers when it pays its

account their accounts quickly. For example.

Channeka Walford March 10, 2020

Evaluation 1&2:

Last class, I did not meet one of my specific objectives which was the evaluation activity for

the class therefore it was brought over to today’s class. I arrived at class on time and class

started on time. Students were settled and the classroom was clean and conducive for learning

which aid in meeting my objective. Students participated into the lesson and it went well.

Even though student took approximately one hour and 20 minutes to complete this simple

activity, it showed that they knew that they were doing.

I had to provide student with one-on-one. I mention in the class profile that there are about

three students in this class with learning disorders. I had to modify the information for them

because they cannot do equal amount of work as the other students. Student applied their

prior knowledge and problem-solving skills in getting this activity done which is

commendable.

I we rapped up the lesson by sharing with each other what went well abut today’s and what

could have changed and what are some of the things that I can do to make the lessons more

fun.

I will have to pay keener attention to the students who shows signs of having learning

disabilities. I will have to create differentiation lesson plans breaking down the information in

simpler terms s that they can understand at their pace.

March 11
References

Sales invoice template retrieved from: [Link]

q=sales+invoice+template&rlz=1C1CHBF_enJM886JM887&source=lnms&tb

m=isch&sa=X&ved=2ahUKEwi5y8XuqNToAhUMVd8KHQvjAFoQ_AUoAXoE

CA0QAw&biw=1366&bih=657#imgrc=IiLGDeBEe11-NM

Wood. F & Robinson. (2015). Principles of Accounts 5th edition. Carmelite House, 50

Victoria Embankment, London. Hodder &Stoughton Limited

Priya. C. (2019). Cash Book. Retrieved from [Link]

Wood. F & Robinson. Principles of Accounts 5 th edition. Carmelite House, 50 Victoria

Embankment, London. Hodder &Stoughton Limited (2015).

Video retrieved from: [Link]