LONG TERM PLAN 2023/2024
YEAR GROUP: Year 9
Week
Start
SUBJECT: Accounting
Content Description
Assessment
Assign
ments
April
Unit 1 the fundamentals of accounting
1.1 ch.1 The purpose of accounting
 The difference between bookkeeping
and accounting
 the purpose of measuring business
profit and loss
1.2 ch.2Basic accounting terms
 Accounting terms found in the balance
sheet

m
Accounting terms found in the income
statement
1.3 ch.3 The accounting equation
 Assets, liabilities and owners’
equity
 The accounting equation
Summative
Research
assessment for ch.1
Creating flash cards
and peer quiz
Summative
In class activity for
ch.2
Formative
End of Unit 1 exam
)
May
Unit 2 sources and recording of data
2.1 ch.4 Business documents
 Types of business documents
2.2 ch.5 The double entry system of bookkeeping
 Double entry bookkeeping
 accounting for inventory
 accounting for expenses and
income
 accounting for drawings
Summative
In class activity
forch.4
Practice bookkeeping activity
Expenditure worksheets,
Groupwork
June (few days) And Summer break
Formative
Quiz for ch.4,5&6
understand how the ledger is divided
into specialist areas
 Revision
August
Summative
2.4 ch.7 Books of prime entry
In class activity
 sales journal
forch.7
 purchase journal
2.3 ch.6 Books of Secondary Entry



sales returns journal
purchases return journal
Formative
Quiz for ch.7
 General journal
Worksheet assignments and class discussions
2.5 ch.8 The cash book

Understanding the uses and format ofa
two-column cash book
November
Contra entries in a cash book


Written Assignment
Deadline
prepare a two
column cash book
make contra entries
in a cash book
understand cash discounts - allowed
and received
understand cash
discounts - allowed
and received
prepare a three column cash book.
prepare a three
column cash book.
Winter Break and
December Exams
January
Winter Break
1st
week
2.6 ch.9 The petty cash book

understand the purpose of a petty
cash book
 understand the imprest system of
petty cash
 prepare a petty cash book
Unit 2 revision week
Unit 3 verification of accounting records
3.1 ch.10 The trial balance
 Preparing a trial balance
 uses and limitations of the trial
balance
3.2 ch.11 Correction of errors
 Correcting errors that do not affect
the trial balance
Summative
In class activity
forch.9
Formative
End of Unit 2 exam
Summative
In class activity
forch.10
Video activity, peer
assessment
February
Formative
 correcting errors that do affect the
Quiz for ch.10&11
trial balance
Real life business
3.3 ch.12 Control accounts
scenario
 Sales Ledger control account

purchase Ledger control account
3.4 ch.13 Bank reconciliation
8th First Day
Real life business
scenario
Bank statement
activity
Worksheet Deadline

the use and purpose of bank
statement
March (1st Ramadan Starts)
End of year Revision
END OF YEAR
EXAM
END OF YEAR
EXAM
Introduction to Y10
Accounting
Introduction to Y10
Accounting during
PTM and Inroom
sessions