Lesson Plan

• Identify the accounts involved in a journal entry and determine the correct debit or credit side.
• Apply double‑entry rules to post journal entries accurately to T‑accounts.
• Calculate and record the closing balance for each ledger account.
• Detect and correct common posting errors such as side mix‑ups and missing references.

• Projector or interactive whiteboard
• Printed worksheet with journal entries
• T‑account templates (paper or digital)
• Calculator
• Whiteboard markers
• Answer key for practice exercise

Begin with a quick question: “What happens to a business’s records when it buys stock on credit?” Connect this to students’ prior knowledge of the double‑entry system. Explain that today they will master posting those journal entries to ledger accounts, and success will be measured by correctly completing the practice worksheet.

1. Do‑now (5'): Students list two real‑world transactions that affect at least two accounts.
2. Mini‑lecture (10'): Review double‑entry principles and T‑account layout using the projector.
3. Guided demonstration (12'): Teacher models posting the sample purchase (Purchases & Creditors) to ledger accounts, narrating each step.
4. Paired practice (15'): Learners post the provided journal entries to their T‑accounts and calculate balances.
5. Check for understanding (8'): Teacher circulates, asks students to justify debit/credit choices; whole‑class review of common mistakes.
6. Summary & reflection (5'): Exit ticket – write one key posting step and one error to avoid.

Recap the importance of accurate posting for reliable financial statements. Collect exit tickets to gauge understanding, and assign homework: complete an additional set of journal entries and post them to ledger accounts, showing all balances.