Lesson Plan

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Lesson Plan
Grade: Date: 17/01/2026
Subject: Accounting
Lesson Topic: post the ledger entries from the books of prime entry
Learning Objective/s:
  • Describe the purpose and main types of books of prime entry.
  • Identify the debit and credit sides in each book of prime entry.
  • Apply the step‑by‑step procedure to post entries from the books of prime entry to ledger accounts.
  • Verify posting accuracy by preparing a trial balance.
Materials Needed:
  • Projector and screen
  • Whiteboard and markers
  • Printed worksheets with sample transactions
  • Ledger T‑account templates
  • Calculator
  • Accounting textbook (Chapter on books of prime entry)
 Introduction:
Begin with a quick recall: where does a business first record its transactions? Students will review the books of prime entry studied previously and discuss their role in the accounting cycle. By the end of the lesson they should be able to post all sample transactions correctly and verify the trial balance.
Lesson Structure:
  1. Do‑now (5’) – Students list the six books of prime entry on mini‑whiteboards.
  2. Mini‑lecture (10’) – Overview of purpose, layout, and debit/credit treatment for each book.
  3. Guided practice (15’) – Teacher models posting a journal entry to ledger T‑accounts using the projector.
  4. Collaborative activity (20’) – Groups record the sample transactions in the appropriate books and then post them to ledger accounts; teacher circulates for support.
  5. Check for understanding (5’) – Groups exchange work; teacher asks probing questions about common errors.
  6. Trial balance verification (5’) – Whole class completes a trial balance to confirm total debits equal total credits.
Conclusion:
Summarise how accurate posting preserves the accounting equation and prevents errors. For the exit ticket, each student writes one common posting mistake and how to avoid it. Homework: complete a new set of transactions in the books of prime entry and post them to the ledger, then prepare a trial balance.