Lesson Plan

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Lesson Plan
Grade: Date: 17/01/2026
Subject: Accounting
Lesson Topic: correct errors by means of journal entries
Learning Objective/s:
  • Identify common types of accounting errors that affect the trial balance.
  • Explain the corrective journal‑entry procedure for each error type.
  • Apply the step‑by‑step process to produce accurate correcting entries and verify a balanced trial balance.
Materials Needed:
  • Projector or interactive whiteboard
  • Printed worksheet with error scenarios
  • Sample trial‑balance sheets
  • Calculator
  • Student notebooks
 Introduction:
Begin with a quick poll: “What mistakes have you seen in real‑world accounting records?” Review that students already know how to prepare a trial balance. State that by the end of the lesson they will be able to spot errors and correct them with proper journal entries.
Lesson Structure:
  1. Do‑now (5') – Students list possible errors from previous lessons on a sticky note.
  2. Mini‑lecture (10') – Review the five error types and their impact on the trial balance.
  3. Guided demonstration (12') – Teacher models correcting a transposition error using a journal entry on the board.
  4. Paired practice (15') – Learners work through two practice scenarios, write correcting entries, and receive teacher feedback.
  5. Whole‑class review (8') – Groups share their entries; teacher highlights principle‑error corrections.
  6. Consolidation (5') – Students re‑prepare the trial balance to confirm it balances; exit ticket: write one key step in the correction process.
Conclusion:
Recap the sequence: identify, determine affected accounts, reverse if needed, record the correct entry, post, and re‑check the trial balance. Collect exit tickets and assign a short homework: correct three additional error scenarios from the textbook worksheet.