Meaning of Book Keeping :-
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Meaning of book-keeping
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importance of book-keeping
History of Book Keeping:-
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Narrate briefly the history of book- keeping in Nigeria.
Career opportunities in book-keeping:-
i)Discuss the career opportunities
ii) Identify the beneficiaries of book-keeping.
Assets and Liabilities:-
i)Meaning of assets
ii) Mention various classes of assets in order of permanency and liquidity.
Assets and Liabilities (Cont.)
i)Meaning of liabilities
ii). Differentiate between assets and liabilities
iii). explains the classification of liabilities
iv). Examples of liabilities
Business transactions
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Meaning of business transaction.
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list the different types of business transaction
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Identify those involved in business transaction e.g buyer, sellers, and costumers.
Debtors and creditors:-
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Explain the term debtors
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Explain the term creditors.
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Differentiate between debtors and creditors.
Source documents:-
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Explain meaning of source document.
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Explain types of source documents.eg invoice, receipt, voucher, creditor, debits’ notes etc.
Source document:
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Explain the content of each source document.
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Mention the uses of source document.
Book of original entry:
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Explain the meaning of journals
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Mentions the types of journals e.g sales, purchases, returns inwards, return outwards, general journal.
Book of original entry:
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Draw the format of a journal
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Explain the functions of each column.
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Explain the uses.
Book of original entry:
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Explain how to extract information from source document in the books of original entry
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Differentiate the types of journal
Revisions
Examinations.
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Teacher-discuses the meaning of book-keeping
i). Discuss the importance of book-keeping.
Students: - define book-keeping.
ii). Outline the importance of book-keeping.
Instructional Resource- A Chart showing the importance of book-keeping
Teacher- Discusses the history of book-keeping in Nigeria
Students:- Students participate in the discussion
Instructional Resources :- A visit to the office of the book-keeper
Teacher: - Discuss the career opportunities and beneficiaries of book-keeping.
Students:-
i)State 5 career opportunities
ii)list 3 beneficiaries of book-keeping
Instructional Resources:-
A picture book- keepers
Teacher:-
i) Classify assets into their various classes.
ii) Students should list the classes of assets.
Instructional Resources:- A chart showing the list of assets
Teachers:-
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Define liabilities
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Differenciate between assests and liabilities
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Examples of assets and liabilities
Students activities
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Define assets and liabilities
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Differenciate between assests and liabilities
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List the classes of assets and liabilities
Instructional resources- a chart showing the list of liabilities.
Teacher:-
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Define business transaction
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List those involved in business transactions.
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Give example of people involved in business transaction.
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Use a diagram to explain further.
Student activities:-Student understands business transaction together with the example.
Instructional Resources-picture of various business centres.
Teacher:-demonstrate how to identify debtors and creditors.
Student activities:-
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Define term debtor.
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Define term creditor.
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Give example of debtors and creditors.
Teacher activities :-shows the examples of each source documents
Student activities
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Define source document.
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Give example of sources documents.
Instructional resources: specimen of source document and journals.
Teachers’ activities: teachers explain how to record information in source documents.
Students activities: students identifies contents of each journal.
Instructional Resources: specimen of source document and journals.
Teachers activities: illustrate how to draw the format of the journal
Students’ activities: students identify contents of each journal.
Instructional Resources: specimen of source document and various types of journals.
Teacher activities:-
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illustrate how to draw the format of journal
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Solve questions for the students.
Students’ activities: students understand how to draw the format and extract information
Specimen of various types of journals and source document.
Teacher activities. Teacher explains how information is extracted from source documents.
Students activities:
i). Differentiate between various types of journal
ii). Identify the contents of each journal
Instructional Resources: Specimen of various types of journals.
Revision
Examination
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