Lesson Plan

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Lesson Plan
Grade: Date: 17/01/2026
Subject: Accounting
Lesson Topic: process accounting data using the double entry system
Learning Objective/s:
  • Describe the double‑entry principle and its effect on the accounting equation.
  • Apply debit and credit rules to classify accounts and record journal entries.
  • Post journal entries to T‑accounts and prepare an unadjusted trial balance.
  • Identify and correct common errors in double‑entry bookkeeping.
Materials Needed:
  • Projector or interactive whiteboard
  • Printed double‑entry worksheet with sample transactions
  • Journal and ledger templates
  • Calculator
  • Whiteboard markers
  • Access to accounting software (optional)
 Introduction:
Begin with a quick real‑world example of a cash purchase to show how every transaction touches two accounts. Review the accounting equation and remind students that debits must equal credits. Explain that by the end of the lesson they will be able to process transactions from journal to trial balance.
Lesson Structure:
  1. Do‑Now (5'): Students list the two accounts involved in a displayed cash‑sale scenario.
  2. Mini‑lecture (10'): Review double‑entry rules and the accounting equation with clear examples.
  3. Guided practice (15'): Teacher models recording a journal entry for a cash investment and posting to T‑accounts.
  4. Collaborative activity (15'): Pairs complete the inventory‑on‑credit exercise, filling journal, ledger, and trial balance.
  5. Check for understanding (5'): Whole‑class quiz on common errors using clickers or show of hands.
  6. Summary & reflection (5'): Recap the six‑step process; students write one key takeaway.
Conclusion:
Summarise the six‑step double‑entry process and emphasise how the trial balance confirms accuracy. Ask each student to write an exit ticket stating one mistake they must watch for. Assign homework to record three additional transactions from a provided list and prepare a trial balance.