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SECTION 3

:
BOOKS OF ORIGINAL ENTRY
DATE\LESSON
Lesson 1
29.02.16

Lesson 2
01.03.16

CONTENT
Uses of Books of
Original Entry: general
journal; purchases day
book; sales day book;
return inwards day
book; return outwards
day book; petty cash
book and cash book.
 Credit
transactions
 Preparing source
documents for :
Sales and
purchase
invoices

OBJECTIVES
To explain the
purpose of each book.

Student’s should be
able to:
 Identify the
source
documents
used for credit
transactions
 Have an
understanding
of the relevant
source
documents.

RESOURCES

STRATEGY

ASSESSMENT

Coloured paper

Place Students in
Groups of five’s a
boy in each group

Work Sheet to
identify what the
various books of
original entry are
used for

List of Source
documents given
students asked to
identify which is
used for credit
transactions.

Place Students in
Groups of four’s
and given a
question that
required them to
full out a source
document from
the information
given.

Blank source
document sheets.

Each student
within the group
ask another group
member to
summarize what
they learnt from
the lesson.

DATE\LESSON
Lesson 3
02.03.16

Lesson 4
04.03.16

CONTENT
 Recording of
Credit
transactions
using the
information
source
documents
( invoices)
Return Inwards and
Outwards
Preparing source
documents for returnsdebit notes and credit
notes

OBJECTIVES
Using the source
documents students
should be able to
make the relevant
entries in the books of
original entry

RESOURCES
Blank
Coloured paper.

Students should be
able to:
 Distinguish
between a
Return
inwards and
return
outwards
 Identify the
various source
documents as
it relates to
returns
 Write up
source
documents

Multimedia
(video)
Blank Source
Document sheets

STRATEGY
Place Students in
Groups of four’s –
using source
documents they
prepared in the
previous lesson
they are to
complete the
relevant journals.
Groups of four’s
and given a
question that
required them to
full out a source
document from
the information
given.

ASSESSMENT
Group Activity

Group Activity

DATE\LESSON
Lesson 5
09.03.16

Lesson 6
10.03.16

CONTENT
 Recording of
Return
transactions
using the
information
source
documents
( invoices)


OBJECTIVES
Using the source
documents students
should be able to
make the relevant
entries in the books of
original entry

RESOURCES
Blank
Coloured paper.

Students should be
Cash Transaction able to:
 Distinguish
Preparation of
between cash
source
and credit
documents for
transactions
cash transactions

Identify the
( receipts, petty
various source
cash vouchers)
documents
used for cash
transactions
 Fill out a
source
document

Blank Source
Document sheets

STRATEGY
Place Students in
Groups of five’s
(a boy in each
group) – using
source documents
they prepared in
the previous
lesson they are to
complete the
relevant journals.
Listening
Place Students in
Groups of five’s
( one boy in each
group and one
strong student to
lead the group)
Students given a
situation with a
cash transaction
happening.

ASSESSMENT
Group Activity

Group Work

DATE\LESSON
Lesson 7 –
14.03.16

Lesson 8 –
16.03.16

Lesson 9 –
18.03.16

CONTENT
Treatment of trade and
Cash discounts.

Cash Discounts:
Discounts Allowed and
Discounts Received.

Balancing of the Cash
Book.
Understanding the
ending balances in the
Cash Book and its
meaning
Test to be given at the
end of lesson 9

OBJECTIVES
Show an
understanding of the
difference between
trade and cash
discounts
Be able to
differentiate between
Discounts received
and Discounts
allowed.

RESOURCES
Multimedia
Work sheets

Work Sheets

Construct and balance
a Cash book

Multimedia

State the significance
of the Cash Book
balance

Worksheet

STRATEGY
Listening
Group work,
students placed in
groups of fours.

ASSESSMENT
Group Work

Listening
Place Students in
Groups of five’s
( one boy in each
group and one
strong student to
lead the group)

Group Work
Each student
within the group
ask another group
member to
summarize what
they learnt from
the lesson.

Listening
Place Students in
Groups of five’s
( one boy in each
group and one
strong student to
lead the group)

Group Work
Each student
within the group
ask another group
member to
summarize what
they learnt from
the lesson.

All the best

Ms. Lystra Stephens-James
Business Curriculum Instructor
School of Education
The University of the West Indies,
St. Augustine Campus, Trinidad and Tobago.