Lesson Plan

• Describe the purpose and content of the sales, purchases and nominal ledgers.
• Explain how a credit sale moves through the journal, sales ledger and nominal ledger.
• Apply double‑entry rules to post transactions to the appropriate ledger accounts.
• Differentiate between debtor and creditor accounts within the ledgers.

• Projector and screen
• Whiteboard and markers
• Printed worksheets containing sample sales‑ledger and purchases‑ledger tables
• Calculator for each student
• Handout of the ledger flow diagram
• Sticky notes for quick checks

Begin with a short video clip showing a real‑world cash sale turning into a credit sale. Ask students to recall the double‑entry principle they learned last week. State that by the end of the lesson they will be able to identify which ledger records each part of a transaction and why.

1. Do‑now (5'): Quick quiz on debits vs. credits on the board.
2. Mini‑lecture (10'): Explain the three ledger groups with examples from the source tables.
3. Guided practice (15'): Teacher models posting a credit sale from journal to sales ledger and nominal ledger using projected worksheet.
4. Partner activity (15'): Students receive a set of transactions and complete ledger entries on their worksheets; circulate for support.
5. Check for understanding (5'): Use sticky‑note exit tickets – “One thing I’m confident about and one question I still have.”
6. Summary recap (5'): Review checklist items and answer remaining questions.

Summarise how each transaction is split between the sales, purchases and nominal ledgers, reinforcing the double‑entry balance. Collect exit tickets and assign a homework task: complete a short set of journal entries and post them to the appropriate ledgers. Remind students to bring their worksheets for the next class’s cash‑flow exercise.