Lesson Plan

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Lesson Plan
Grade: Date: 17/01/2026
Subject: Accounting
Lesson Topic: interpret ledger accounts and their balances
Learning Objective/s:
  • Identify which accounts are affected by a transaction and classify them as debit or credit.
  • Construct T‑accounts, post transactions correctly, and calculate each account’s balance.
  • Analyse ledger balances to determine the normal balance type for assets, liabilities, capital and revenue.
  • Prepare a trial balance and verify that total debits equal total credits.
  • Detect common posting errors and explain how to correct them.
Materials Needed:
  • Projector or interactive whiteboard
  • Printed worksheet with T‑account templates
  • Sample transaction cards
  • Calculator
  • Accounting textbook or handout on double‑entry bookkeeping
  • Whiteboard markers and eraser
 Introduction:
Begin with a quick recap of the accounting equation and ask students to think of everyday purchases that affect two accounts. Explain that today they will learn how to translate those transactions into ledger accounts and discover whether each account ends with a debit or credit balance. Success will be measured by correctly posting a set of transactions and producing a balanced trial balance.
Lesson Structure:
  1. Do‑now (5’) – Students list examples of transactions and state which accounts are involved.
  2. Mini‑lecture (10’) – Review normal balances and T‑account layout using the projector.
  3. Guided practice (15’) – Teacher models posting the equipment purchase transaction to T‑accounts and calculates the balance.
  4. Pair activity (20’) – Students work on the three practice transactions, fill T‑accounts on the worksheet, then jointly prepare a trial balance.
  5. Error‑hunt (10’) – Groups exchange worksheets, identify any posting errors using a checklist.
  6. Whole‑class check (5’) – Review answers, confirm that debits equal credits and discuss common mistakes.
Conclusion:
Summarise how correct posting leads to a trial balance that validates the ledger. For the exit ticket, each student writes one rule for determining a normal balance. Homework: complete an additional set of transactions and produce the corresponding trial balance.