Lesson Planning
Course: _
Accounting 30
Curriculum Mod/Unit/Outcome: Chapter 28 .
materials/preparation required:
Invoice worksheets
Accounting Textbook
Voucher Forms
prerequisite learning required
Debit & Credit Theory
Cash Controls
What is a Voucher
target for professional growth
This is the beginning of the Sky Surfer Simulation that will run for the entire unit. I have a video,
and an introduction of the business model. Did the students get into the role playing aspect of the
simulation.
co-management preparation for this lesson
Have students sitting close to each other in the front row.
Outcomes
1
2
3
for this lesson
Indicators
Students will be able to create an invoices to
be used in the next class on voucher forms
Read invoices
Create terms of payment
Fill out business information
Students will be able to create cash control
systems for the simulation business “Alan
Manufacturing
Students will relate to cash control systems
like cashier balancing, cashier drawer limits.
Double lock vaults.
Students will be able to fill out a voucher form Fill out terms of purchase, date, business
correctly and will be authorized in the future
information, and dollar amounts.
Lesson Presentation:
Set: Greet students as they enter the room, I will sit on table as they enter. Have them sit at the
front of the room. We are going to use a fictitious business for the rest of the unit. This business
is called Sky Surfer. They retail parachutes, hot air balloons and Wing Suits. If you have ever
seen Transformers 3 then you have seen wing suites and if you haven’t seen Transformers 3
don’t worry because I have a crazy video of base jumping.
Probably the most crazy man in the world.
http://www.youtube.com/watch?v=rFQc7VRJowk&feature=related
Ok that looks cool; The other company we are going to be working with is called Allen
Manufacturing Company. They are one of the suppliers of Sky Surfer. We will be working a lot
with Sky Surfer and Allen Manufacturing as Sky Surfer buys merchandise from Allen
Manufacturing, authorizes the purchase, prepares a voucher for the purchase, completes the
voucher register, and pays off the voucher.
Write this process on the board left of the smart board
1. Purchase is made
2. Purchase is verified
3. Voucher is prepared
4. Voucher is registered
5. Cheque is registered or cheque voucher is prepared
6. Payment recorded on voucher and on voucher register
This class I would like to get to step 3, Mike do you remember from last class what a voucher is?
Tanner do you remember what embezzlement is? Embezzlement is a form of fraud; it involves
taking money that an employee has been put in trust of. Stephanie, can you name some cash
controls that would protect an employer from embezzlement?
Cash Controls
Duel locks
Balancing cash drawers
Registered cashiers
Double counting
Vouchers
Paper trail
Three development sections follow to allow for differentiated instruction considering your learners. You may need
more or less sections.
Development 1:
Sitting on the table at the front of the class:
What is an invoice? An invoice or bill is a commercial document issued by a seller to the buyer,
indicating the products, quantities, and agreed prices for products or services the seller has
provided the buyer. An invoice indicates the buyer must pay the seller, according to the payment
terms. The buyer has a maximum amount of days to pay for these goods and is sometimes
offered a discount if paid before the due date.
Has anyone ever gone to the grocery store for their parents and charged groceries on their
parents account. The paper they ask you to sign is an invoice. It has the products, quantities and
prices charged to your parents account.
Please turn to page 610 in your text books and focus on the Invoice, illustration 28-1. Stephanie
what is in the top left corner? Is that the Payers name and address or is it the payees? So that
would make Sky Surfer the payer. Tanner what is in the top right corner? What do you think
2/10, n/30 means?
Terms of sale- 2/10 means a 2% discount if the invoice is paid within ten days. n/30 means that
the entire bill must paid within 30 days.
The Quantity is on the far right, then the description and then the unit price. Multiply the Unit price
by the quanitity to find the Amount for that item. You add up the amount column to get a total. In
This template is designed by T. Houk, based on the work of Lang, McBeath, Hebert: Teaching Strategies and Methods for
Student Centered Instruction, 1995 and of D. Heacox: Differentiating Instruction in the Regular Classroom, 2002 and many
other professional resources.
my invoice book that I use for selling paintings there is a space to add in GST and PST. I also
add in shipping and handling when its applicable. Pass my invoice book around. You’ll see I
don’t charge GST or PST for my paintings. That is because my company brings in less than
$20,000 a year in Revenues and is exempt from charging taxes.
Create Super Desk
Hand out assignments work sheets and 3 Invoice work sheets to each student. Look at your
Invoice work sheet.
Repeat instructions if they need it:
Fill out the Company information at the top left of the worksheet. The Invoice number, date and
terms of sale go at the top right. Put Sky Surfer in the middle in the “to:” section.
Quantity is the amount of the product purchased. Description is the product title. Unit price is the
price of each product. Amount is determined by multiplying the Unit Price to the Quantity. Add up
the amount column to find the Invoice Total.
There are nine questions one the worksheet. I would like each of you to complete 3 invoices.
Trade invoices and have them verified by your classmates. In this simulation all the material you
produce will be used in the next stage of the simulation. For this reason your work has to be neat
and correct or this is going to be a mess if we continue with incorrect invoices.
Development 2: Disassemble supper-desk
Put Voucher form up on smart board or projector or hand it out. Whatever works
The voucher has 5 sections. Turn to page 611 and help me name the sections.
1. Information about the vendor
2. Information about accounts affected. Ex) purchases
3. Approval of the voucher- now why would someone have to approve the voucher and sign their
name? It’s Cash Control. Someone has to accountable for having the invoice accurate.
4. Information about where the voucher is recorded in the voucher register. We will get to this part
tomorrow.
5. Information about payment of the voucher.
The voucher number is different than the invoice number. It will connect the voucher to the
voucher register. The Date is the date the voucher is recorded. The Due date is the date which
the invoice must be paid to receive the discount.
In Section 2 there aren’t always account titles. Voucher forms can also be blank.
Section 3: This is where the voucher is approved. Once the accountant/clerk is satisfied that the
voucher and invoice are accurate they stamp the voucher. Once again they sign their name to the
voucher so that they are accountable for their actions.
Development 3:
Make sure everyone has three verified invoices. Hand out Voucher forms and have the students
fill out the voucher forms.
Collect all completed Invoices and Voucher Forms.
This template is designed by T. Houk, based on the work of Lang, McBeath, Hebert: Teaching Strategies and Methods for
Student Centered Instruction, 1995 and of D. Heacox: Differentiating Instruction in the Regular Classroom, 2002 and many
other professional resources.
Closure: In the middle of the class. Good work today, We covered a lot I feel like we covered out
objectives. We did a lot of practical work today istead of assigning questions out of the work
book. Is this helpful. Would you rather work out of the text book? Quickly Stephanie What is a
voucher? Mike What is an Invoice? Tanner What are 3 cash controls?
Tomorrow we are working in the Voucher Register, It should look familiar because we use the
general journal as a template.
Have I considered:
o meeting the needs of each learner by differentiating my instructional plans?
o the literacy development of my students within this lesson? yes reading
o raising cultural awareness? no
o evaluation/assessment schemes to connect to the indicators? I have completed invoices to
see if they could fill out business information, purchase information and tems of sales.
o What strategies did I use today? Cold call. Simulation. Jig saw.
Data Collection: Simulation Set Up
Did I play the Video?
Did I give the introduction to the business?
Did the student’s seem engaged by the business Simulation?



Were they excited about the video
Did they ask any questions about base jumping or wing suites?
Did they work as a team completing their invoices while in Super Desk?
This template is designed by T. Houk, based on the work of Lang, McBeath, Hebert: Teaching Strategies and Methods for
Student Centered Instruction, 1995 and of D. Heacox: Differentiating Instruction in the Regular Classroom, 2002 and many
other professional resources.