Lesson Plan

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Lesson Plan
Grade: Date: 25/02/2026
Subject: Accounting
Lesson Topic: identify and explain those errors which do not affect the trial balance: commission, compensating, complete reversal, omission, original entry, principle
Learning Objective/s:
  • Describe each type of error that does not affect the trial balance (commission, compensating, complete reversal, omission, original entry, principle).
  • Explain why these errors leave the trial balance totals unchanged.
  • Apply a systematic procedure to identify such errors in a set of ledger entries.
  • Evaluate the impact of undetected errors on financial statements and propose corrective actions.
Materials Needed:
  • Projector or interactive whiteboard
  • Printed worksheet with sample ledger entries
  • Accounting handout on trial‑balance errors
  • Calculator
  • Whiteboard markers
  • Sticky notes for group activity
 Introduction:
Begin with a quick poll: “If the trial balance balances, does that guarantee correct financial statements?” Review prior learning on the purpose of the trial balance. Today’s success criteria: students will list and explain errors that do not affect the trial balance and demonstrate how to spot them.
Lesson Structure:
  1. Do‑now (5’) – Students write their poll responses on sticky notes and share.
  2. Mini‑lecture (10’) – Define trial balance and introduce the six error types with brief examples.
  3. Guided practice (15’) – Work through a worksheet where each error type is identified; teacher circulates for support.
  4. Group activity (10’) – Teams use source documents to locate hidden errors in a mock ledger.
  5. Whole‑class debrief (10’) – Discuss why the trial balance remained balanced and how analytical checks reveal issues.
  6. Exit ticket (5’) – Each student writes one error type and its correction method.
Conclusion:
Recap that a balanced trial balance can mask several error types and that analytical review is essential to uncover them. The exit ticket confirms students can identify an error and propose its correction. For homework, complete the additional worksheet on identifying errors in a new set of transactions.