Lesson Plan

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Lesson Plan
Grade: Date: 17/01/2026
Subject: Accounting
Lesson Topic: identify the books of prime entry as sources of information for the control account entries
Learning Objective/s:
  • Identify the main books of prime entry used in IGCSE Accounting.
  • Explain how each book supplies source information for a specific control account.
  • Demonstrate the posting process from a sales journal entry to the Sales Ledger Control Account and the related subsidiary ledger.
  • Reconcile a control account balance with its subsidiary ledger to detect errors.
Materials Needed:
  • Projector or interactive whiteboard
  • Printed worksheet with sample journal entries
  • Accounting textbook or handout on control accounts
  • Calculator
  • Whiteboard markers
  • Sticky notes for group activity
 Introduction:

Begin with a quick “What’s the first place you record a transaction?” poll to activate prior knowledge. Review the concept of books of prime entry and link it to yesterday’s lesson on subsidiary ledgers. State that by the end of the lesson students will be able to match each book to its control account and post entries accurately.
Lesson Structure:
  1. Do‑Now (5') – Students write on sticky notes the books of prime entry they recall; teacher displays a quick class list.
  2. Mini‑lecture (10') – Define control accounts, show the flow diagram (books → subsidiary ledgers → control accounts → general ledger).
  3. Guided practice (12') – Project a credit‑sale example; step‑by‑step posting from the Sales Journal to the Sales Ledger Control Account and the individual customer ledger.
  4. Collaborative activity (15') – Pairs use the worksheet to identify the source book for each control account and complete posting for three different transactions.
  5. Check for understanding (8') – Short Kahoot quiz / exit ticket with three questions on source books and reconciliation.
  6. Summary & Homework (5') – Recap key links, assign additional posting exercises from the textbook.
Conclusion:

Summarise how each book of prime entry feeds a specific control account and why accurate posting is essential for error detection. Collect exit tickets confirming one example of a correct posting and one reconciliation check. Remind students to complete the homework worksheet to reinforce the posting process.