Lesson Plan

Resources → Subject Notes → Accounting → Notes
Lesson Plan
Grade: Date: 25/02/2026
Subject: Accounting
Lesson Topic: recognise and understand the following business documents: invoice, debit note, credit note, statement of account, cheque, receipt
Learning Objective/s:
  • Describe the purpose, typical contents and when each document (invoice, debit note, credit note, statement of account, cheque, receipt) is issued.
  • Identify the key components of each business document and explain how they support accurate record‑keeping.
  • Apply knowledge to match sample scenarios with the correct business document and justify the choice.
Materials Needed:
  • Projector and laptop
  • PowerPoint slides summarising each document
  • Printed handouts of sample invoices, debit/credit notes, statements, cheques and receipts
  • Worksheet with matching and short‑answer questions
  • Whiteboard and markers
  • Sticky notes for quick checks
 Introduction:
Begin with a short video clip showing a real‑world sales transaction and ask students which paperwork they expect to see. Connect to prior knowledge of invoices from previous lessons and set the success criteria: students will be able to recognise each document, list its key parts and explain its purpose.
Lesson Structure:
  1. Do‑Now (5'): Quick matching activity on the board – students match document names to definitions.
  2. Direct Instruction (10'): Teacher presents the six documents using slides, highlighting purpose, timing and key components.
  3. Guided Practice (12'): Small groups analyse a set of sample documents, label each component and justify its inclusion.
  4. Check for Understanding (8'): Groups share findings; teacher uses sticky‑note quiz to confirm misconceptions.
  5. Application Activity (10'): Individual worksheet where students select the correct document for given business scenarios.
  6. Summary & Q&A (5'): Recap main points and answer lingering questions.
Conclusion:
Recap the six documents, emphasizing their distinct purposes and key elements. Students complete an exit ticket by writing one situation where each document would be used. Assign homework: create a mock invoice and a corresponding receipt for a fictional sale.