Lesson Notes By Weeks and Term - Junior Secondary School 3

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Week: 3

Term: 2nd Term

Class: Junior Secondary School 3

Age: 14 years

Duration: 40 minutes of 2 periods

Date:

Subject: Agriculture

Topic:-       Book keeping 

SPECIFIC OBJECTIVES: At the end of the lesson, pupils should be able to

  1. Explain the meaning of book keeping
  2. Explain the meaning of source document
  3. Mention and explain types of source document

INSTRUCTIONAL TECHNIQUES: Identification, explanation, questions and answers, demonstration, videos from source

INSTRUCTIONAL MATERIALS: Videos, loud speaker, textbook, pictures

INSTRUCTIONAL PROCEDURES

PERIOD 1-2

PRESENTATION

TEACHER’S ACTIVITY

STUDENT’S ACTIVITY

STEP 1

INTRODUCTION

The teacher revises the previous lesson on farm records

Students pay attention

STEP 2

EXPLANATION

The teacher explains the meaning of book keeping

Students pay attention and participates

STEP 3

DEMONSTRATION

She explains the meaning of source document

She mentions and explains the types of source document

Students pay attention and participate

STEP 4

NOTE TAKING

The teacher writes a summarized note on the board

The students copy the note in their books

 

NOTE

BOOK-KEEPING

Bookkeeping is the process of recording your company's financial transactions into organized accounts on a daily basis. It can also refer to the different recording techniques businesses can use

 

SOURCE DOCUMENTS

A source document is the original document that contains the details of a business transaction. A source document captures the key information about a transaction, such as the names of the parties involved, amounts paid (if any), the date, and the substance of the transaction..

 

TYPES OF SOURCE DOCUMENTS

  1. sales invoice-A sales invoice is an accounting document sent by a provider of goods/services to a purchaser. It records services rendered, items provided, the amount owed by the customer, and how they can make payment
  2. purchase invoice- A purchase invoice is a document that specifies the products or services purchased by a customer and the corresponding cost. The invoice is sent to the buyer after the purchase has been made and is matched to the corresponding purchase order before payment is issued.
  3. receipt- A receipt is a written acknowledgment that something of value has been transferred from one party to another.
  4. voucher-A voucher is a form that includes all of the supporting documents showing the money owed and any payments to a supplier or vendor for an outstanding payable. The voucher and the necessary documents are recorded in the voucher register.
  5. credit note-A credit note (also known as credit memo) is issued to indicate a return of funds in the event of an invoice error, incorrect or damaged products, purchase cancellation or otherwise specified circumstance.
  6. debit note- A debit note, or a debit memo, is a document issued by a seller to a buyer to notify them of current debt obligations.

EVALUATION:    1. Explain book-keeping

  1. Explain source documents
  2. Mention and explain the types of source document

CLASSWORK: As in evaluation

CONCLUSION: The teacher commends the students positively