**Lesson Plan: Business Studies - Junior Secondary 2**
**Topic: Cash Book**
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**Objectives:**
1. Understand the concept and importance of a cash book.
2. Differentiate between types of cash books.
3. Learn how to record transactions in a cash book.
4. Balance a cash book.
**Materials Needed:**
- Whiteboard and markers
- Printed copies of sample cash book pages
- Projector and computer (for demonstrating spreadsheet software, if available)
- Notebooks and pens
**Duration:**
1 hour
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**Lesson Outline:**
### Introduction (10 minutes)
1. **Greeting and Attendance** (2 minutes)
- Welcome students and take attendance.
2. **Introduction to the Topic** (3 minutes)
- Briefly introduce cash book as a financial journal used to record all cash transactions (both receipts and payments).
3. **Learning Objectives** (2 minutes)
- Clearly state the objectives of the lesson.
4. **Engagement Question** (3 minutes)
- Ask students, “Why do you think businesses need to record cash transactions?”
### Instructional Input (20 minutes)
1. **Definition of Cash Book** (5 minutes)
- Explain that a cash book is a primary entry book where cash transactions are recorded.
- Discuss the role of the cash book in maintaining business financial records.
2. **Types of Cash Books** (5 minutes)
- Explain different types:
- Single Column Cash Book
- Double Column Cash Book
- Triple Column Cash Book
3. **Structure of Cash Book** (5 minutes)
- Use a whiteboard to draw and label the columns:
- Date
- Particulars
- Ledger Folio (L.F.)
- Cash (Debit/Credit)
- Bank (Debit/Credit)
- Discount (Debit/Credit)
4. **Recording Transactions** (5 minutes)
- Demonstrate how to record cash transactions using specific examples.
- Show which side (debit or credit) to use for different types of transactions.
### Guided Practice (15 minutes)
1. **Working with Examples** (10 minutes)
- Distribute sample cash book pages.
- Provide a list of transactions for students to record.
- Walk around and assist students as they work on recording transactions.
2. **Class Discussion** (5 minutes)
- Go over the correct entries as a class.
- Address any discrepancies and clarify common mistakes.
### Independent Practice (10 minutes)
1. **Balancing the Cash Book** (5 minutes)
- Demonstrate how to balance the cash book at the end of a period.
- Guide students through a balancing exercise using their recorded transactions.
2. **Individual Task** (5 minutes)
- Assign a few new transactions for students to enter and balance independently in their notebooks.
### Closure (5 minutes)
1. **Review and Reflect** (3 minutes)
- Recap key points from the lesson.
- Ask students to share what they found challenging or interesting.
2. **Assessment and Homework** (2 minutes)
- Inform students there will be a short quiz on the next lesson.
- Assign homework: Students should create a one-week cash book for a fictional business using given transactions.
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**Assessment:**
1. Participation in class activities and discussions.
2. Correctly recording and balancing the cash book during guided and independent practice.
3. Homework assignment evaluation.
**Additional Notes:**
- Adjust timing as necessary based on class progress.
- Provide extra support for struggling students during guided practice.
- Encourage students to ask questions and participate actively.
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**End of Lesson Plan**
Feel free to tailor this lesson plan further to meet the specific needs and dynamics of your class.