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
Lesson 1
Record cash and bank transactions
in the cash book and post them to
the appropriate ledger account
YEAR LEVEL: 13
WEEK: 1 - 10
UNIT TITLE: Introduction to Financial Transactions THE ACCOUNTING SYSTEM
KEY VOCABULARY/TERMS
Duality (Double-entry) Business Entity Money Measurement
ACTIVITIES / ASSIGNMENTS
Lesson 2
Lesson 3
Lesson 4
Lesson 5
Lesson 6
ASSESSMENTS
You may want to start by recapping
on the key concept of duality at the
start of the lesson.
Now issue them with blank pro-forma accounts and ask learners to record cash
transactions in the cash book and postings to ledger accounts, ensuring that each
entry has: the date for each transaction the legend for each entry which must
This topic underpins the whole
subject and the skills developed here
are vital. When learners start
recording cash transactions, insist on
neat work with figures entered in
columns with units under units, tens
under tens, hundreds under
hundreds, etc.
The uses of the following terms: sales, sales returns, purchases, purchase returns.
Record cash and bank transactions
in the cash book and post them to
the appropriate ledger account
A. Recording financial information
Issue learners with a pre-prepared sheet containing four or five simple
transactions. Alongside each one indicate the account which will be debited and
the account which will be credited.
n which the double entry is completed
Record cash and bank transactions
in the cash book and post them to
the appropriate ledger account
TEACHER: Ravuru Paul
On no account must an inventory (stock) account be used for this activity.
As some of the class may have previous knowledge of this work from Accounting
include more advanced transactions on the hand-out sheet for this group and/or
pair learners up so those with previous experience can mentor those new to the
subject
On completion, as an extension activity, ask learners to add up everything entered
on the debit side of the accounts and everything entered on the credit side of the
accounts and see if the two totals agree. If the totals do not agree, ask them to
identify the cause of imbalance
Learners should also get used to the
discipline that errors in figures work
should be corrected by deleting the
whole amount involved and entering
the correct amount above the crossedout figure.
The Osborne Books website is one
useful source for the downloadable
blank pro-formats
DIFFERENTIATION
RESOURCES
The suggested homework task
will help ensure leaners
understand the need and
content of the key accounting
terms as well as providing
www.osbornebooks.co.uk
The suggested homework task
will help ensure leaners
understand the need and
content of the key accounting
terms as well as providing
www.osbornebooks.co.uk
Give particular attention here to
identifying the circumstances in
which each accounting term
covered applies, giving specific
examples for each.
www.osbornebooks.co.uk
Blank pro-forma accounts (use ledger
paper or ruled-up blank paper)
Pre-prepared worksheet containing
4–5 simple transactions
Blank pro-forma accounts (use ledger
paper or ruled-up blank paper)
Pre-prepared worksheet containing
4–5 simple transactions
Blank pro-forma accounts (use ledger
paper or ruled-up blank paper)
Pre-prepared worksheet containing
4–5 simple transactions
Lesson 7
YWIES YANTAI 2014
WEEKLY PLANNER
TO BE COMPLETED AND SUBMITTED BY 4PM ON THE TUESDAY OF THE PRECEEDING WEEK