| Lesson Plan |
| Grade: |
Date: 25/02/2026 |
| Subject: Accounting |
| Lesson Topic: update the cash book for bank charges, bank interest paid and received, correction of errors, credit transfers, direct debits, dividends, and standing orders |
Learning Objective/s:
- Describe the purpose of a bank reconciliation and how it aligns the cash book with the bank statement.
- Identify common cash‑book adjustments such as bank charges, interest, errors, credit transfers, direct debits, dividends, and standing orders.
- Apply the step‑by‑step procedure to record journal entries and produce an adjusted cash book.
- Prepare a bank reconciliation statement and verify that the adjusted balances agree.
- Analyse discrepancies to locate and correct common accounting errors.
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Materials Needed:
- Projector or interactive whiteboard
- Printed sample cash book extracts
- Printed bank statement extracts
- Worksheet with practice exercise
- Calculator
- Accounting textbook chapter on bank reconciliation
- Whiteboard and markers
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Introduction:
Begin with a quick question: “What would happen if the cash book and bank statement showed different balances?” Review the previous lesson on recording cash transactions. Explain that today students will learn how to bring the two records into agreement and will be able to check their work using a clear success criterion.
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Lesson Structure:
- Do‑Now (5'): Students compare a short cash‑book extract with a bank statement and note any obvious mismatches.
- Mini‑lecture (10'): Explain the seven adjustment items and show sample journal entries.
- Guided practice (15'): Walk through the step‑by‑step procedure, updating the sample cash book on the board.
- Independent activity (15'): Students complete the practice exercise worksheet, recording required journal entries.
- Peer check (5'): Pairs compare adjusted cash books and discuss any differences.
- Whole‑class debrief (5'): Review the reconciliation statement and highlight common errors.
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Conclusion:
Recap the key steps for updating the cash book and producing a bank reconciliation. Ask each student to write one “exit ticket” sentence summarising how they will verify that the balances match. Assign homework: complete an additional reconciliation using a new set of data provided in the textbook.
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