Lesson Plan

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Lesson Plan
Grade: Date: 18/01/2026
Subject: Accounting
Lesson Topic: outline the double entry system of book-keeping
Learning Objective/s:
  • Describe the principle that every transaction affects at least two accounts.
  • Apply debit and credit rules to assets, liabilities, equity, revenue, and expenses.
  • Record a complete journal entry and post it to the appropriate ledger accounts.
  • Verify that total debits equal total credits using a trial balance.
  • Identify and correct common errors in double‑entry recording.
Materials Needed:
  • Whiteboard or interactive whiteboard
  • Projector with slides on debit/credit rules and T‑accounts
  • Printed worksheet with practice transactions
  • Accounting journal and ledger templates (paper or digital)
  • Calculator
  • Example transaction cards
 Introduction:
Begin with a quick question: “If you spend cash to buy equipment, what happens to the business’s accounts?” Connect this to students’ everyday buying experiences and remind them that every financial event has two sides. Explain that by the end of the lesson they will be able to demonstrate the double‑entry system and meet the success criteria: correctly produce a journal entry, post to T‑accounts, and balance the trial balance.
Lesson Structure:
  1. Do‑now (5') – Students list everyday purchase examples and identify the two accounts involved.
  2. Mini‑lecture (10') – Present debit/credit rules for each account type using slides and a T‑account diagram.
  3. Guided practice (12') – Walk through the equipment purchase example, completing the journal entry and posting to T‑accounts together.
  4. Independent practice (15') – Students work on a worksheet with three new transactions, write journal entries, and post to ledgers while receiving immediate feedback.
  5. Check for understanding (5') – Quick quiz (exit ticket) where learners state a rule for a chosen account type and confirm that debits equal credits.
  6. Summary discussion (3') – Review key points and address common mistakes.
Conclusion:
Recap the double‑entry principle and how the trial balance confirms accuracy. Ask students to write one takeaway on a sticky note as an exit ticket. For homework, assign a set of five mixed transactions to record and post, preparing them for the upcoming assessment.