1.
LESSON PLAN
Name
Ms. Nonjabulo
Week 2
Subject
Economics and Management Science
Grade
9
Duration 45 min
Date
11-15 October 2022
Topic
The cash receipts journal of a retailer
2. Aims and objectives:
2.1 General aims:
• Know the reality of daily activities and their surrounding environment.
• Identify, solve problems and make decisions using critical and creative thinking.
2.2. Specific aim:
• Work effectively as individual and with others as members of a team.
• Organize and manage themselves and their activities responsibly and effectively.
2.3. Lesson objectives
At the end of the lesson, learners should be able to:
• Recording entries in the cash receipts journal for a retailer
• The effect of cash receipts transactions on the accounting equation
2.4. Assessment criteria:
Assessment criteria is achieved if the learners are able to:
• Recording entries in the cash receipts journal for a retailer
• The effect of cash receipts transactions on the accounting equation
3. Teaching and learning resources:
➢ white board
➢ Prescribed learners text book
➢ Prescribed learner exercise book
4. Teaching and learning methods:
➢ Narrative/Telling
➢ Demonstration
➢ Scaffolding
5.Lesson phases
5.1 Introduction.
• The lesson will be introduced by asking question check or test the prior knowledge about
topic
5.2. Presentation subject content:
Type of businesses
Types of business
Manufacturing business
Services business
Trading business
Activity
• Manufactures a
product by combining
raw materials to
produce a product that
is sold to other
manufacturers,
wholesalers and
retailers
• Sells a service to
customers, not a
physical product
• Sells a physical
product to consumers.
Consumers can be
end-users or could be
a manufacturer, a
service business,
wholesaler or retailer.
Examples
• Bakeries
• Clothing
manufacturers
•
•
Hairdressers
Cleaning services
•
•
Supermarkets
Motor spares outlets
The difference between a service business and a trading business
❖ A service business
o Makes money through providing a service, that is, it is a business that sells times
and skills rather than goods(stock)
o For example, a plumber, an electrician, a hairdresser
❖ A trading business
o Is a business that buys goods or stock from another source, and then resells it at a
higher price in order to make a profit.
The effect on the accounting equation
A
Bought equipment for cash,
R12 000
+ R12 000
- R12 000
OE
0
0
L
0
0
5.3. Conclusion:
➢ To conclude the learners will be given a summary of what is economic growth and
productivity
➢ Then they will be given a short activity to do in class to assess their understanding
6. Evaluation
➢ Class activity and home activity are in the learner’s book from page 7
7. Enrichment and learner’s support:
➢ Learners who are academically gifted will get a bit challenging activity than those who are
struggling, their peers will offer them support and I will also help the struggling learners
by giving them previous question paper to answer.
8. Reflections (after the lesson):
➢ The learner did show some understanding from the beginning of the lesson