Lesson Plan

• Identify the relevant accounts and determine the appropriate debit or credit for a given source document.
• Record transactions accurately in the journal and post them to the correct ledger accounts.
• Balance each ledger account and prepare a trial balance to verify that total debits equal total credits.
• Explain how the double‑entry system maintains the accounting equation.

• Projector or interactive whiteboard
• Printed source documents (sample invoices/receipts)
• Ledger and journal worksheets
• Calculator
• Accounting textbook or reference handout
• Practice exercise handout

Begin with a quick quiz on debit‑credit rules to activate prior knowledge. Remind students that every transaction must affect at least two accounts and keep the accounting equation balanced. Explain that by the end of the lesson they will be able to prepare complete ledger accounts and verify them with a trial balance.

1. Do‑now (5'): Students answer a short set of debit/credit questions displayed on the board.
2. Mini‑lecture (10'): Review the double‑entry system and the accounting equation, highlighting the rules for each account type.
3. Guided example (15'): Walk through the office‑furniture purchase – create the journal entry, post to T‑accounts, and balance the accounts.
4. Student practice (20'): In pairs, students complete the “sales on credit” transaction, preparing the journal entry and posting to Sales, Accounts Receivable, Cost of Goods Sold, and Inventory ledgers.
5. Whole‑class check (10'): Review the posted ledgers, balance each account, and compile a trial balance; discuss any discrepancies.
6. Summary & Q&A (5'): Recap key steps and answer lingering questions.

Summarise the four‑step process of moving from source document to balanced trial balance. For the exit ticket, ask each student to write one sentence explaining why total debits must equal total credits. Assign homework: complete a worksheet with two new transactions, preparing journal entries, ledger postings, and a trial balance.