Lesson Plan

• Describe common types of accounting errors and their effect on the trial balance.
• Explain when a suspense account is required and its purpose.
• Apply the six‑step procedure to correct errors using a suspense account.
• Analyse practice scenarios to determine the correct side and amount for the suspense entry.

• Projector or interactive whiteboard
• Printed worksheet with trial‑balance examples
• Calculators (one per student)
• Accounting textbook / IGCSE syllabus excerpts
• Whiteboard markers and erasers
• Sample journal‑entry cards

Begin with a quick “balance‑check” challenge to hook students’ curiosity. Review briefly how a trial balance should balance and ask learners to recall any previous errors they have seen. State that by the end of the lesson they will be able to use a suspense account to restore balance and explain their reasoning.

1. Do‑now (5’) – Students examine a trial balance and note whether it is out of balance.
2. Mini‑lecture (10’) – Define accounting errors, list common types, and introduce the concept of a suspense account.
3. Guided demonstration (15’) – Walk through the six‑step correction process using the provided example, highlighting when to debit or credit the suspense account.
4. Pair activity (15’) – Learners complete a practice question, decide the correct side/amount for the suspense entry, and outline the investigation steps.
5. Whole‑class debrief (10’) – Review answers, clarify misconceptions, and reinforce the checklist.
6. Exit ticket (5’) – Each student writes one key step for using a suspense account correctly.

Summarise the six‑step process and remind students that the suspense account must end with a zero balance. Collect the exit tickets as a quick retrieval check. For homework, assign two additional trial‑balance scenarios for students to correct using a suspense account.