Lesson Plan

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Lesson Plan
Grade: Date: 17/01/2026
Subject: Accounting
Lesson Topic: understand the use and purpose of a bank statement
Learning Objective/s:
  • Describe the purpose of a bank statement and its relationship to the cash book.
  • Identify and classify common adjustments such as deposits in transit, outstanding checks, bank charges and interest earned.
  • Prepare a bank reconciliation and adjust balances so the cash book and bank statement agree.
  • Analyse typical errors in reconciliation and explain how to correct them.
  • Evaluate the benefits of regular bank reconciliation for business decision‑making.
Materials Needed:
  • Sample bank statement (printed)
  • Cash book worksheets
  • Projector or interactive whiteboard
  • Printed bank reconciliation template
  • Calculator
  • Whiteboard markers
  • Sticky notes for error‑hunt activity
 Introduction:

Begin with a quick question: “What information does a bank statement give you that your cash book might not?” Students share ideas, linking prior knowledge of cash book recording. Explain that today they will learn how to use that statement to ensure the business’s cash records are accurate, and they will know how to check their work against a clear success criteria.
Lesson Structure:
  1. Do‑now (5'): Examine a sample bank statement and list any unfamiliar terms. (Teacher checks understanding).
  2. Mini‑lecture (10'): Define key terms (deposits in transit, outstanding checks, bank charges, interest) and discuss why the statement is essential.
  3. Guided practice (15'): Step‑by‑step demonstration of the six reconciliation steps using the printed template; students follow on their worksheets.
  4. Independent activity (15'): Students complete a full bank reconciliation with a new set of data while the teacher circulates.
  5. Error‑hunt (5'): Pairs exchange worksheets, identify common errors, and discuss corrections.
  6. Summary & exit ticket (5'): Students write one benefit of regular reconciliation and one lingering question on a sticky note.
Conclusion:

Recap the purpose of a bank statement and the reconciliation process, highlighting how adjustments bring the two balances together. Collect exit tickets to gauge understanding and assign homework: complete a bank reconciliation for a different month using a provided statement.