Lessonplan for teaching Senior Secondary 1 students about the **Three-Column Cash Book in Financial Accounting**, as a follow-up to a prior introduction to the concept.
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**Lesson Plan: Three-Column Cash Book II**
**Grade Level**: Senior Secondary 1
**Subject**: Financial Accounting
**Duration**: 60 minutes
**Topic**: Three-Column Cash Book II
**Objective**:
By the end of the lesson, students will be able to:
1. Understand the structure and components of a Three-Column Cash Book.
2. Record transactions in the Three-Column Cash Book.
3. Balance the Three-Column Cash Book at the end of an accounting period.
**Materials Needed**:
- Whiteboard and markers
- Projector and computer
- Handouts with sample transactions
- Notebooks and pens for students
- Calculators
**Introduction** (10 minutes):
1. **Review**: Begin by briefly reviewing the Three-Column Cash Book discussed in the previous class.
- Recap the purpose of the cash book.
- Review the three columns: cash, bank, and discount.
2. **Objective Setting**: Let students know that today's focus will be on recording more complex transactions and balancing the cash book.
**Instructional Sequence**:
**I. Explanation and Demonstration** (20 minutes):
1. **Detailed Explanation**:
- Describe how the Three-Column Cash Book records cash, bank, and discount transactions.
- Explain the importance of balancing the cash book.
2. **Example Transactions**: Write down example transactions on the whiteboard and show how each transaction is recorded in the Three-Column Cash Book.
- Sample Transactions:
- Received cash from a debtor with a discount allowed.
- Paid cash to a creditor with a discount received.
- Withdrawal from bank for office use.
- Illustrate each entry in the cash, bank, and discount columns.
**II. Guided Practice** (15 minutes):
1. **Group Activity**:
- Divide the class into small groups.
- Provide each group with a handout containing various transactions.
- Instruct them to record these transactions in a blank Three-Column Cash Book provided in the handout.
2. **Monitoring and Assistance**:
- Move around the classroom, providing assistance and feedback as they work through the transactions.
**III. Independent Practice** (10 minutes):
1. **Worksheet**:
- Hand out a worksheet with additional transactions for individual practice.
- Ask students to complete the worksheet on their own, recording each transaction in the Three-Column Cash Book.
**IV. Assessment and Feedback** (10 minutes):
1. **Review the Worksheet**:
- Discuss the answers to the worksheet as a class.
- Highlight common mistakes and clarify any misunderstandings.
2. **Balancing the Cash Book**:
- Demonstrate how to balance the cash book at the end of the period.
- Ask students to balance the cash book entries they have made.
**V. Conclusion and Homework** (5 minutes):
1. **Wrap-Up**:
- Summarize the key points of the lesson.
- Reinforce the importance of neatness and accuracy in recording transactions.
2. **Homework Assignment**:
- Assign a set of transactions as homework for students to record in their Three-Column Cash Books.
- Encourage students to balance their cash books and be prepared to discuss their work in the next class.
**Note**: Ensure you provide students with feedback on their homework in the subsequent class to reinforce learning and address any lingering confusion.
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This lesson plan offers a structured approach to teaching the Three-Column Cash Book, emphasizing both understanding and application through guided and independent practice.