Lesson Plan

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Lesson Plan
Grade: Date: 25/02/2026
Subject: Accounting
Lesson Topic: prepare purchases ledger and sales ledger control accounts to include credit purchases and sales, receipts and payments, cash discounts, returns, irrecoverable debts, dishonoured cheques, interest on overdue accounts, contra entries, refunds, opening
Learning Objective/s:
  • Prepare a Purchases Ledger Control account with all typical entries.
  • Prepare a Sales Ledger Control account with all typical entries.
  • Reconcile each control account with its subsidiary ledger balances.
  • Analyse the impact of cash discounts, returns, irrecoverable debts, dishonoured cheques, interest, contra entries and refunds on the balances.
  • Demonstrate correct posting of opening and closing balances.
Materials Needed:
  • Projector and screen
  • Whiteboard and markers
  • Printed worksheet with transaction list
  • Ledger template sheets (PLC & SLC)
  • Calculators
  • Accounting textbook (IGCSE 0452)
 Introduction:

Begin with a quick question: “Why do businesses need a summary of their subsidiary ledgers?” Connect this to students’ prior experience of balancing a checkbook. Explain that today’s success criteria are to correctly post all typical entries and reconcile the control accounts.
Lesson Structure:
  1. Do‑now (5’) – short quiz on the purpose of control accounts.
  2. Mini‑lecture (10’) – layout of PLC and SLC and rules for each entry type.
  3. Guided practice – PLC (15’) – teacher models posting the sample transactions, students complete a worksheet.
  4. Guided practice – SLC (15’) – repeat the process with sales ledger data.
  5. Paired activity (10’) – reconcile both control accounts with the subsidiary ledger totals.
  6. Whole‑class check (5’) – discuss common errors and key reminders.
  7. Exit ticket (5’) – each student writes one entry type and the correct side to post it.
Conclusion:

Summarise how accurate control accounts provide a quick check on subsidiary ledgers and help detect errors. Collect exit tickets to gauge understanding, and assign homework to complete a new set of transactions in both control accounts.