Lesson Plan

• Describe the purpose of a bank reconciliation and how it ensures agreement between the cash book and bank statement.
• Identify timing differences, unpresented cheques, uncredited deposits, and bank or cash‑book errors.
• Apply the step‑by‑step procedure to prepare a bank reconciliation statement, including all required adjustments.
• Evaluate a completed reconciliation to confirm that the adjusted balances match.
• Solve a practice exercise independently, producing the correct adjusted cash‑book balance.

• Projector and screen
• Whiteboard and markers
• Printed handouts of a sample cash book and bank statement
• Worksheet with practice reconciliation exercise
• Calculator (or spreadsheet on laptop)
• Sticky notes for exit tickets

Begin with a quick question: “What could happen if the cash book and bank statement don’t match?” Connect this to the previous lesson on cash‑book recording. Explain that today’s success criteria are to list the key differences and produce a correct bank reconciliation.

1. Do‑now (5') – Students answer a short quiz on timing differences from the previous lesson.
2. Mini‑lecture (10') – Explain the purpose of a bank reconciliation and define key terms (unpresented cheques, deposits in transit, bank errors, cash‑book errors) using a diagram.
3. Guided demonstration (12') – Walk through the example from the source material, showing each adjustment on the board.
4. Paired practice (15') – Learners complete the provided practice exercise, identifying errors and calculating adjustments while the teacher circulates.
5. Independent worksheet (10') – Students finish a second reconciliation problem on their own.
6. Whole‑class review (5') – Groups present their reconciliations; teacher highlights common mistakes and confirms the adjusted balances.
7. Exit ticket (3') – Each student writes one thing they learned and one remaining question on a sticky note.

Summarise how the reconciliation process resolves timing differences and errors, reinforcing the link between accurate cash‑book records and bank statements. Collect exit tickets to gauge understanding and assign a homework worksheet that requires preparing a reconciliation for a new set of data.