Education resource centre

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1. 
   Define ledger
   
2. 
   Explain the division of ledger into debit and credit side
   
3. 
   Identify items on ledger.
   

1. 
   Draw the format of ledger
   
2. 
   Explain types of ledger account.
   

1. 
   Explain the uses of ledger
   
2. 
   Post entries correctly in the ledger
   
3. 
   Practice more exercise
   

1. 
   Explain the meaning of single column cash book
   
2. 
   Explain items of a single column cash book
   
3. 
   List the uses of single column cash book.
   

1. 
   Preparation of single column cash book
   
2. 
   Practices more exercise on single column cash book.
   

1. 
   Explain the meaning of double column cash book.
   
2. 
   Identify items on the double column cash book(through format)
   

1. 
   Explain the meaning of double entry.
   
2. 
   State the role of double entry.
   

1. 
   Preparation of double column cash book with emphasis on cash and bank column, both on receipt and payment side.
   
2. 
   Differentiate between single column cash book and double column cash book.
   

1. 
   Explain the concepts’ of contra-entry
   
2. 
   Identify contra entry transactions.
   
3. 
   Record contra entry transactions appropriately.
   

1. 
   Identify the account to be debited and the one to be credited.
   
2. 
   Post transactions from cash book to ledger
   

1. 
   Explains the meaning of petty cash book
   
2. 
   Explains classification of columns.
   

Examinations

1. 
   Teachers define ledger
   
2. 
   Teachers list the items on the ledger
   

Students ask questions on items on the ledger

Specimen on ledger and the relevant text books.

Teachers discuss with the learner the contents of the ledger and its importance.

Specimen of ledger and relevant text books.

Teachers guide the learner on how to enter correctly in the ledger.

Students Activities: students make correct entries on the ledger.

Instructional Resources:

Specimen of ledger

Describes single column cash book.

Student Activities: Learners understand the uses of single column cash book.

Instructional Resources: Specimen of a ledger and a cash book format

Teacher Activities: teacher list the rule for posting in a single column cash book.

Student Activities- students understand the rules and practice more exercise.

Students were show the ruled ledger for its preparation. students understand the rule for posting

1. 
   Explain the meaning of double entry.
   
2. 
   State the rules.
   

Instructional Resources :

A chart showing the format of cash book.

Teacher Activities:

List the rules of posting the double column cash book

Student Activities: Students understand the rules and use it to solve more exercise.

Instructional resources: A chart showing the format of ledger and double column cash book.

Students Activities: students understand contra entry and solve exercises.

Instructional resources: A chart showing the format of cash book and relevant text books.

Teacher Activities:

1. 
   Teacher explains the account to be debited and credited.
   
2. 
   Illustrates how to apply the rule of double entry.
   

Instructional resources: A chart showing the format of principles of double entry.

1. 
   Define petty cash book
   
2. 
   Classification of columns
   

Instructional resources: A chart showing the format of petty cash book.

Revision

Examination

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Explains posting of transactions into various columns of petty cash book.

1. 
   Explain the meaning of trial balance
   
2. 
   State functions of trial balance.
   
3. 
   State the rule for posting items from ledger to trail balance
   

1. 
   Extract balances from ledger to trial balance,
   
2. 
   Preparation of trial balance.
   

1. 
   Explain the meaning of error
   
2. 
   State the types of error
   
3. 
   Identify the error affecting trial balance.
   

1. 
   Identify error that do not affect trial balance
   
2. 
   Correct errors identified in the trial balance.
   

1. 
   Identify trading account
   
2. 
   State the purpose of trading account
   
3. 
   Explains the terminologies used in preparation of trading Account. e.g Cost of goods sold, cost of goods available for sales. Etc.
   

1. 
   Rules format for constructing simple trading account, both vertical and horizontal
   
2. 
   Determine the gross profit.
   

1. 
   Define profit and loss account
   
2. 
   State the purpose of profit and loss account.
   
3. 
   Explain the terminology used in the preparation of profit and loss account.
   

1. 
   Outline the rule for preparing a simple profit and loss account with the aid of format, both vertical and horizontal
   
2. 
   Determine the net profit or loss by preparation of profit and loss account.
   

1. 
   Explain the meaning of balance sheet.
   
2. 
   State the content of balance sheet with the aid of format both vertical and horizontal.
   

1. 
   State the uses of balance sheet
   
2. 
   Prepare a simple balance sheet.
   
3. 
   Practise more exercise.
   

Examination

Instructional Resources: A chart showing the format of petty cash book.

1. 
   Define trial balance
   
2. 
   Explain the rule of trial balance
   

1. 
   Ask questions on trial balance
   
2. 
   Participate in the discussion
   

Teachers explains rules for extracting balance from ledger to prepare trail balance

Student Activities: Students understand the preparation of trial balance

Instructional Resources: A chart showing the format of trial balance.

Teacher describes classes of error.

Instructional Resources: A chart showing the format of ledger and suspense account.

1. 
   Demonstrate how to detect errors
   
2. 
   Demonstrate how to correct the errors.
   
3. 
   Prepare suspense account
   

1. 
   Explain trading account.
   
2. 
   Guide students in determining cost of goods sold.
   

1. 
   Learners practice more exercise on trading account
   
2. 
   Learners practice more exercise in calculating cost of goods sold.
   

1. 
   Explain rules for preparing or constructing trading account.
   
2. 
   Practice more exercise on trading account.
   

Learners practice more exercise on trading account.

1. 
   Explain profit and loss account
   
2. 
   Guide students to prepare profit and loss account.
   

Learners take note on profit and loss account.

i). Teacher explains rules for preparing profit and loss account.

ii). Teacher guides the student to determine net profit or loss.

Student Activities: Learners understand the rules for preparing profit and loss.

Instructional Resources: A chart showing the format of profit and loss account.

Teacher Activities:

1. 
   Teacher explain balance sheet.
   
2. 
   State balance sheet content
   

1. 
   Understand the meaning of balance sheet.
   
2. 
   Understand the contents of balance sheet.
   

Teacher Identify the use of balance sheet

Prepare a simple balance sheet.

Revision