| Lesson Plan |
| Grade: |
Date: 25/02/2026 |
| Subject: Accounting |
| Lesson Topic: prepare a trial balance from a given list of balances and amend a trial balance which contains errors |
Learning Objective/s:
- Prepare a trial balance from a given list of ledger balances.
- Identify and correct common trial balance errors such as omissions, transpositions, and wrong‑side entries.
- Apply a systematic checking checklist to ensure the trial balance balances before preparing final accounts.
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Materials Needed:
- Projector or interactive whiteboard
- Printed worksheet with ledger balances and trial‑balance template
- Calculator or spreadsheet software
- Whiteboard and markers
- Error‑identification cards (optional)
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Introduction:
Begin with a quick real‑world scenario: a small business owner needs to verify that their books are accurate before filing taxes. Review that students already know how to post transactions to ledger accounts. Explain that today they will construct a trial balance from supplied balances and learn how to spot and fix imbalances, with success measured by a correctly balanced trial balance.
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Lesson Structure:
- Do‑now (5’) – Students list the proper order of accounts (assets, liabilities, equity, revenue, expenses) on a sticky note.
- Direct instruction (10’) – Explain the purpose of a trial balance and demonstrate the five preparation steps using a projected example.
- Guided practice (15’) – Whole class completes the trial balance for the provided ledger table; teacher monitors and verifies totals.
- Error‑hunt activity (10’) – Present the unbalanced trial balance; students work in pairs to locate and correct the error using the checklist.
- Independent practice (10’) – Students finish a new worksheet with a different set of balances, ensuring it balances.
- Quick recap (5’) – Review key error types and the correction procedure.
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Conclusion:
Summarise that a balanced trial balance confirms accurate posting and that the checklist is essential for error detection. For the exit ticket, each student writes one error type they found and how they corrected it. Assign homework to prepare a trial balance from a new set of balances and bring any questions for the next lesson.
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