| Lesson Plan |
| Grade: |
Date: 25/02/2026 |
| Subject: Accounting |
| Lesson Topic: calculate sales, purchases, gross profit, trade receivables and trade payables and other figures from incomplete information |
Learning Objective/s:
- Apply key accounting equations to reconstruct missing figures in incomplete‑record problems.
- Calculate sales, purchases, gross profit, trade receivables and trade payables from limited data.
- Check accuracy by ensuring the reconstructed trial balance balances (debits = credits).
- Explain common pitfalls and how to avoid them.
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Materials Needed:
- Projector or interactive whiteboard
- Printed worksheet with incomplete‑record problems
- Calculator or spreadsheet software
- Whiteboard and markers
- Sample trial‑balance handout
- Answer key for teacher
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Introduction:
Small businesses often keep only partial records, leaving accountants to fill the gaps. Students already know the profit‑and‑loss statement, COGS and basic debtor/creditor equations, which they will now apply to incomplete data. By the end of the lesson they will be able to solve a full set of figures and verify the trial balance.
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Lesson Structure:
- Do‑now (5') – quick recall quiz on profit‑and‑loss and COGS formulas.
- Mini‑lecture (10') – introduce incomplete records, key relationships and methodology.
- Guided practice (15') – work through Worked Example 1 together, step‑by‑step.
- Independent practice (15') – students solve a new incomplete‑record problem from the worksheet.
- Peer check (5') – compare answers, teacher circulates to address misconceptions.
- Whole‑class debrief (5') – discuss common pitfalls and confirm the trial balance balances.
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Conclusion:
We recap the systematic approach: list knowns, apply equations, solve algebraically, and verify the trial balance. Students complete an exit ticket by writing one tip for avoiding errors in incomplete‑record calculations. For homework they finish a second practice set and bring any questions to the next lesson.
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