Lesson Plan

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Lesson Plan
Grade: Date: 25/02/2026
Subject: Accounting
Lesson Topic: explain the dual function of the cash book as a book of prime entry and as a ledger account for bank and cash
Learning Objective/s:
  • Describe the purpose of a book of prime entry and how the cash book fulfills this role.
  • Explain how the cash book functions as a ledger account for cash and bank balances.
  • Apply double‑entry principles to record cash and bank transactions in the cash book.
  • Calculate closing balances for the cash and bank columns and transfer them to the trial balance.
  • Identify common errors when using the cash book and suggest corrective actions.
Materials Needed:
  • Projector and screen
  • Whiteboard and markers
  • Sample cash‑book worksheet (printed)
  • Transaction cards for group activity
  • Calculator
  • Accounting textbook (IGCSE Accounting)
  • Handout of cash‑book template
 Introduction:
Begin with a quick question: “Where does a business first record a cash receipt?” Review students’ prior knowledge of journals and ledgers, linking it to the cash book as the first point of entry. Explain that today they will see how the cash book also serves as the cash and bank ledger, and outline the success criteria for the lesson.
Lesson Structure:
  1. Do‑now (5’) – Students list examples of cash and bank transactions on sticky notes and place them on the board.
  2. Mini‑lecture (10’) – Define a book of prime entry and introduce the dual function of the cash book, using a flow‑chart diagram.
  3. Guided practice (15’) – Demonstrate entering a sample transaction into the cash‑book columns, highlighting debit and credit sides.
  4. Group activity (15’) – Teams complete a worksheet with several transactions, calculate column totals and closing balances.
  5. Check for understanding (5’) – Quick quiz (Kahoot/hand‑raise) on common errors and double‑entry rules.
  6. Summary & reflection (5’) – Re‑visit the success criteria; students note one new insight on the board.
Conclusion:
Recap the cash book’s role as both a book of prime entry and a ledger account for cash and bank, emphasizing the advantages of this dual function. Collect an exit ticket where each student writes one advantage of using the cash book in this way. For homework, assign additional cash‑book exercises from the textbook to reinforce posting and balance calculations.