Lesson Notes By Weeks and Term - Senior Secondary 1

Control account II

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Term: 3rd Term

Week: 6

Class: Senior Secondary School 1

Age: 15 years

Duration: 40 minutes of 2 periods each

Date:       

Subject:      Financial accounting

Topic:-       Control account II

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

  1. Define creditors ledger control account
  2. List five items in the layout of creditors ledger control account
  3. Prepare creditors ledger control account

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 reviews the previous lesson on exercises on control account

Students pay attention

STEP 2

EXPLANATION

She defines creditors ledger control account and list items in its layout

 

Students pay attention and participates

STEP 3

DEMONSTRATION

She further outlines how to prepare a creditors ledger control account

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

CONTROL ACCOUNT

FORMAT OF CREDITORS LEDGER CONTROL ACCOUNT

 

The following information were extracted from ledgers of Musa Shehu Ltd for th month of January 1986

 

SOLUTION

   MUSA SHEHU LTD

Creditors Ledger Control Account

 

EVALUATION : 1.List three items on the debit side of creditors ledger control account.

  1. List three items on the credit side of creditors ledger control account.
  1. Prepare creditors ledger control account from the following information:

Opening creditors #5000,

discount received #200,

purchases day book #10,500,

purchases returns # 210,

cheque to creditors #6100,

bills payable #4500,

suppliers cheque dishonoured #300,

control settlement #50,

credit note issued #160.

 

  1. The following balances were extracted from the books of Useni Stores on 31st December, 1993.

You are required to determine by Control Accounts the amount of:

  1. Sales as at 31st December 1993 and
  2. Purchases as at that date.

CLASSWORK: As in evaluation

CONCLUSION: The teacher commends the students positively