Lesson Plan

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Lesson Plan
Grade: Date: 25/02/2026
Subject: Accounting
Lesson Topic: explain the use of and record payments and receipts made by bank transfers and other electronic means
Learning Objective/s:
  • Describe the purpose of the bank book as a prime entry book for electronic transactions.
  • Identify different types of electronic payments and the supporting documents required.
  • Record bank transfers, direct debits and online receipts correctly in the bank book.
  • Post the corresponding entries to the appropriate ledger accounts.
  • Reconcile the bank book balance with the bank statement and spot common errors.
Materials Needed:
  • Projector or interactive whiteboard
  • Sample bank statements and electronic receipts
  • Printed bank‑book templates (worksheet)
  • Accounting textbook chapter on books of prime entry
  • Calculator
  • Sticky notes for error‑spotting activity
 Introduction:
Begin with a quick poll: how many students have paid for something online this week? Review the role of books of prime entry and how electronic transactions flow into the bank book. Explain that by the end of the lesson students will be able to record and reconcile electronic payments accurately.
Lesson Structure:
  1. Do‑now (5') – students list recent electronic payments they have made and share to activate prior knowledge.
  2. Mini‑lecture (10') – overview of bank‑book structure, types of electronic transfers, and a flow‑diagram.
  3. Guided practice (12') – teacher models recording a BACS payment in the bank book and posting the ledger entry.
  4. Pair activity (10') – students record a direct‑debit receipt and a CHAPS payment using worksheets; teacher circulates for feedback.
  5. Error‑spotting quiz (5') – groups identify common mistakes in sample entries.
  6. Recap & exit ticket (3') – each student writes one key step for accurate recording on a sticky note.
Conclusion:
Summarise the five‑step checklist for recording electronic transactions and emphasise the importance of the reference number. Collect the exit tickets as a formative check of understanding. Assign homework: complete two additional bank‑book entries from the textbook and bring the completed sheets to the next class.