Lesson Plan

• Describe the purpose and components of a trial balance.
• Explain how a trial balance verifies the equality of debits and credits.
• Apply the step‑by‑step procedure to prepare a trial balance from ledger balances.
• Identify common errors that a trial balance cannot detect and suggest next steps.

• Projector or interactive whiteboard
• Printed trial‑balance worksheet with sample data
• Calculator for each student
• Accounting textbook or notes (IGCSE Accounting 0452)
• Whiteboard and markers
• Sticky notes for error‑identification activity

Begin with a quick question: Why do accountants double‑check their books before preparing final statements? Students recall that ledger postings must be accurate, linking to yesterday’s lesson on journal entries. Explain that today they will learn how a trial balance provides that check and how to interpret its results. Success will be measured by correctly completing a sample trial balance and spotting a deliberate error.

1. Do‑now (5'): Students write reasons why accuracy matters in accounting on sticky notes.
2. Mini‑lecture (10'): Define trial balance, its purpose, and typical format using the projector.
3. Guided practice (15'): Walk through the sample trial balance, calculating each account balance together.
4. Independent activity (15'): Students prepare a trial balance from a new set of ledger balances on the worksheet.
5. Error‑hunt (10'): Present a deliberately unbalanced trial balance; groups identify and correct the error.
6. Recap & check for understanding (5'): Quick exit‑ticket quiz with two short questions.

Summarise that a balanced trial balance confirms arithmetic accuracy but does not guarantee the absence of all errors. For the exit ticket, each student writes one error type the trial balance cannot detect. Assign homework to complete a trial balance for a provided set of transactions for the next class.