YWIES YANTAI 2014
WEEKLY PLANNER
TO BE COMPLETED AND SUBMITTED BY 4PM ON THE TUESDAY OF THE PRECEEDING WEEK
WEEKLY LESSON PLAN
SUBJECT: ICT
SEMESTER: 1
KEY CONCEPTS / SKILLS /
UNDERSTANDINGS
Identify the correct book
of prime entry for sales and purchase
transactions, and post transactions and totals
to the correct ledger accounts
ACTIVITIES / ASSIGNMENTS
Start by explaining the books of prime entry and their use in recording
transactions according to type. Stress that they facilitate reference back
to original documents (invoices etc.) and simplify postings to nominal
accounts. (W)
Lesson 1
Then put learners in pairs or small groups and use the ‘In box’ game (the
incoming post an accountant might find in their in-tray at the start of the
day) to reinforce learning:
 give each pair a set of documents, ensuring that it contains invoices
and credit notes from suppliers, and invoices and credit notes sent to
customers
 ask them to sort these into appropriate piles
 hopefully each pair sorts all the documents into piles by type so that
they can be processed in an orderly fashion. (P or G)
Identify the correct book
of prime entry for sales and purchase
transactions, and post transactions and totals
to the correct ledger accounts
Lesson 2
YEAR LEVEL: 13
TEACHER: Ravuru Paul
WEEK: 1 - 10
UNIT TITLE: Introduction to Financial Transactions THE ACCOUNTING SYSTEM A. Recording financial information
KEY VOCABULARY/TERMS
Over view of Accounting Process. Debit, Credit, Financial Transactions, Journal Entries, Ledger Accounts, Capital, Assets, Equity
Trial Balance, Trading Account, Profit & Loss Account, Balance Sheet… Business Entity , Money Measurement, Consistency, Duality (Double-entry), True and Fair ViewThe
accounting cycle Duality (Double-entry) Business Entity Money Measurement
Start with a teacher-led discussion on the difference between trade
discounts and cash or settlement discounts. (W)
Then put learners in pairs or small groups. One learner will ‘sell’
something to the other learners (perhaps a textbook or pen). The seller
will quote:
a gross price for the product
an amount of trade discount (say 10%)
the price after trade discount
a settlement discount which will be taken into account if payment is
received early.
You could also ask the seller to draft an invoice for the product being
sold.
ASSESSMENTS
Explain that this is the function the
books of prime entry perform.
Then ask learners to identify the
ledger accounts to which the
books of prime entry are posted.
Issue pro forma day books and
ledger accounts so learners can
record the transactions you have
given them. (I)
DIFFERENTIATION
Give particular attention here to:
Pre-prepared worksheet containing
cash and credit transactions
 how the double entry is
completed from the books of
prime entry to the relevant
ledger accounts
 emphasising that the sales,
sales returns, purchases and
purchase returns journals are
not part of the double entry
system
 looking at the limitations of
the books of prime entry.
The Osborne Books website is
one useful source for the
downloadable blank pro-formas.
Explain that this is the function the
books of prime entry perform.
Then ask learners to identify the
ledger accounts to which the
books of prime entry are posted.
Issue pro forma day books and
ledger accounts so learners can
record the transactions you have
given them. (I)
RESOURCES
http://yewwahacc.wikispaces.com/
www.osbornebooks.co.uk
Pro-forma day books and ledger
accounts to hand out to learners for
recording transactions
Pre-prepared sample invoices from
suppliers and credit notes sent to
customers for learners to sort
Give particular attention here to:
Pre-prepared worksheet containing
cash and credit transactions
 how the double entry is
completed from the books of
prime entry to the relevant
ledger accounts
 emphasising that the sales,
sales returns, purchases and
purchase returns journals are
not part of the double entry
system
 looking at the limitations of
the books of prime entry.
http://yewwahacc.wikispaces.com/
The Osborne Books website is
one useful source for the
downloadable blank pro-formas.
www.osbornebooks.co.uk
Pro-forma day books and ledger
accounts to hand out to learners for
recording transactions
Pre-prepared sample invoices from
suppliers and credit notes sent to
customers for learners to sort
YWIES YANTAI 2014
Lesson 3
Identify the correct book
of prime entry for sales and purchase
transactions, and post transactions and totals
to the correct ledger accounts
WEEKLY PLANNER
TO BE COMPLETED AND SUBMITTED BY 4PM ON THE TUESDAY OF THE PRECEEDING WEEK
Issue a sheet containing both cash and credit transactions and put
learners into groups to identify the account to be debited and the account
to be credited for each transaction. Doing this as a game or competition
will help learners maintain an active interest in the topic and consolidate
the learning process
between the books of the seller and
the books of the buyer
the distinction between cash and
credit transactions.
The suggested homework task
will help ensure leaners
understand the need and
content of the key accounting
terms as well as providing
Pre-prepared worksheet containing
cash and credit transactions
http://yewwahacc.wikispaces.com/
www.osbornebooks.co.uk
Pro-forma day books and ledger
accounts to hand out to learners for
recording transactions
Lesson 7
Lesson 6
Lesson 5
Lesson 4
Pre-prepared sample invoices from
suppliers and credit notes sent to
customers for learners to sort