Lesson Plan

• Describe the key information recorded on each business document (invoice, credit note, cheque counterfoil, paying‑in slip, receipt, bank statement).
• Explain how each document functions as a source of information in the accounting cycle.
• Apply the documents to prepare appropriate journal entries and perform a basic bank reconciliation.
• Analyse the differences in how sellers and buyers use invoices and credit notes.
• Evaluate the importance of accurate documentation for audit trails and financial reporting.

• Projector and screen
• Printed sample documents (invoice, credit note, cheque counterfoil, paying‑in slip, receipt, bank statement)
• Worksheet with matching and journal‑entry exercises
• Whiteboard and markers
• Calculator
• Laptop with accounting‑software demo (optional)

Begin with a quick question: “Which business documents have you seen in real life?” Students share examples, linking to prior knowledge of receipts and invoices. Explain that today they will discover how each document provides the data needed for recording and analysing transactions. Success criteria: students will be able to identify key information, explain its accounting use, and create basic entries.

1. Do‑now (5 min): Students list business documents they encounter at home or work; brief class share.
2. Mini‑lecture (10 min): Teacher presents each document, highlighting key information and its role in the accounting cycle.
3. Guided practice (15 min): In pairs, students examine printed samples, label key data, and discuss how the document feeds into journal entries.
4. Group activity (15 min): Complete worksheet – match documents to appropriate journal entries and record the entries.
5. Demonstration (10 min): Walk through a simple bank reconciliation using a bank statement, paying‑in slip, and cheque counterfoil.
6. Check for understanding (5 min): Exit‑ticket quiz with three short questions covering key concepts.

Recap the purpose and key information of each business document and how they support accurate bookkeeping. Collect the exit tickets to gauge understanding, and assign homework: students must locate a real‑world invoice or receipt, annotate the key information, and write the corresponding journal entry.