Lesson Plan

Resources → Subject Notes → Accounting → Notes
Lesson Plan
Grade: Date: 11/04/2026
Subject: Accounting
Lesson Topic: prepare ledger accounts and journal entries to record the creation of, and adjustments to, a provision for doubtful debts
Learning Objective/s:
  • Describe the criteria for writing off irrecoverable debts.
  • Explain why a provision for doubtful debts is required and how it is estimated.
  • Apply the correct journal entries to create, adjust, and reverse a provision for doubtful debts.
  • Prepare ledger extracts for Bad Debts Expense and Provision for Doubtful Debts accounts.
Materials Needed:
  • Projector and screen
  • Whiteboard and markers
  • Printed worksheet with trial balance and sample data
  • Calculator for each student
  • Ledger paper templates (Bad Debts Expense & Provision for Doubtful Debts)
  • Accounting textbook (IGCSE 0452)
 Introduction:

Begin with a quick question: “What would you do if a customer declares bankruptcy?” Connect this to prior knowledge of bad‑debt write‑offs and set the success criteria – students will be able to distinguish between writing off a debt and creating a provision, and record the related entries.
Lesson Structure:
  1. Do‑now (5’) – 3‑minute quiz on identifying irrecoverable debts and the journal entry to write them off.
  2. Mini‑lecture (10’) – Explain the purpose of a provision for doubtful debts, the matching principle, and the two estimation methods (percentage of receivables & aging schedule).
  3. Guided calculation (15’) – Using the worksheet, students calculate a 5% provision on a £45,000 receivable balance and determine the required adjustment.
  4. Journal entry workshop (10’) – Students draft the adjusting entry, then post the debit and credit to the provided ledger templates.
  5. Understanding check (5’) – Think‑pair‑share: when and how is the provision reversed if a debt is later recovered?
  6. Flowchart activity (5’) – Complete a flowchart that maps the process from identification to balance‑sheet presentation.
  7. Exit ticket (5’) – Write one sentence summarising the difference between a write‑off and a provision.
Conclusion:

Recap the key steps: identify doubtful debts, estimate the provision, record the adjusting entry, and post to the ledger. Collect exit tickets to gauge understanding, and assign homework to complete a similar provision calculation using an aging schedule.