Lesson Plan for Senior Secondary 1 - Financial Accounting - Three Column Cash Book Ii

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. --- **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. --- This lesson plan offers a structured approach to teaching the Three-Column Cash Book, emphasizing both understanding and application through guided and independent practice.