Lesson Plan

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Lesson Plan
Grade: Date: 17/01/2026
Subject: Accounting
Lesson Topic: prepare ledger accounts and journal entries to record recovery of debts written off
Learning Objective/s:
  • Describe why debts become irrecoverable and the accounting treatment for write‑offs.
  • Explain the journal entries required to reverse a write‑off and record the cash receipt on recovery.
  • Apply the process by preparing ledger (T‑account) illustrations for a partial debt recovery.
  • Analyse a typical exam question and produce correct journal entries for recovery.
Materials Needed:
  • Projector or interactive whiteboard
  • Printed worksheet with journal‑entry and T‑account exercises
  • Calculator for each student
  • Sample exam question handout
  • Whiteboard and markers
 Introduction:
Begin with a quick recall: ask students how they would treat a customer who cannot pay any longer. Build on their prior knowledge of the write‑off entry they have already mastered. Explain that by the end of the lesson they will be able to correctly record the reversal and cash receipt when a previously written‑off debt is recovered.
Lesson Structure:
  1. Do‑now (5') – Short quiz on write‑off journal entries.
  2. Mini‑lecture (10') – Review debt recovery concepts and demonstrate the reversal entry on the board.
  3. Guided practice (12') – Together complete the sample recovery journal entries and update T‑accounts.
  4. Independent activity (10') – Worksheet with a new recovery scenario; students prepare entries and T‑accounts.
  5. Check for understanding (5') – Whole‑class feedback; exit ticket where each pupil writes the two required journal entries for a £1,200 recovery.
  6. Homework reminder (3') – Assign two additional recovery problems from the textbook.
Conclusion:
Summarise that recovering a written‑off debt requires a reversal entry followed by the cash receipt entry, and that the T‑accounts must reflect both movements. Collect the exit tickets where students list the two journal entries for the given scenario. For homework, ask pupils to attempt two further recovery problems from the textbook and be ready to discuss any difficulties in the next lesson.