Lesson Plan

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Lesson Plan
Grade: Date: 17/01/2026
Subject: Accounting
Lesson Topic: explain the advantage of using various books of prime entry
Learning Objective/s:
  • Describe the purpose of books of prime entry in the accounting cycle.
  • Explain at least three advantages of using specialised books of prime entry.
  • Compare the functions of the cash book, sales journal, and purchases journal.
  • Apply the process of posting from a prime entry book to the ledger in a short exercise.
  • Evaluate how prime entry books support internal control and audit trails.
Materials Needed:
  • Projector and screen
  • Whiteboard and markers
  • Printed handouts of the summary table of books of prime entry
  • Sample source documents (receipts, invoices, sales slips)
  • Worksheet for posting practice
  • Calculator
 Introduction:
Begin with a quick question: “Where does a transaction first appear in the accounting system?” Review students’ prior knowledge of journals and ledgers, then state that by the end of the lesson they will be able to identify the benefits of using different books of prime entry and demonstrate posting from them.
Lesson Structure:
  1. Do‑now (5'): Students list any journals they recall from previous lessons; teacher records responses.
  2. Mini‑lecture (10'): Define books of prime entry and overview common journals using the summary table.
  3. Group activity (12'): In small groups, examine sample source documents and decide which prime entry book is appropriate; record decisions on worksheet.
  4. Guided practice (10'): Demonstrate posting entries from the cash book and sales journal to the ledger; check understanding with quick questioning.
  5. Independent practice (8'): Students complete a short posting exercise from a purchases journal to the creditors control account.
  6. Class discussion (5'): Review advantages of using specialised books; link to internal control and audit trail concepts.
  7. Exit ticket (5'): Write one advantage of using a specific book of prime entry and why it matters.
Conclusion:
Summarise that using distinct books of prime entry streamlines recording, speeds posting, and strengthens control. For the exit ticket, students write an advantage they found most compelling. Assign homework to create a mini‑flow diagram of a transaction from source document to financial statements.