Time in minutes

Teachers activity

Students activity

Resources

Introduction Introduce the new topic of the day: Trial Balance. A quick explanation on trial balance in which giving they the ideas on trial balance.

Students answering chorus. -Whiteboard -Marker Pen

Then showing a short video from the YouTube in which giving an explanation on trial balance. 10 At same times teachers giving explanation to make it more clearly on what in the videos.

-Whiteboard

Students listen to the video.

-Marker Pen - projector

Explain the meaning of Trial Balance. Include in the explanation the purposes of preparing a Trial Balance. Show to the students how to prepae a Trial Balance; add up the total on the two sides of the ledger accounts, determine the type of balance in the ledger whether it is debit or credit, list all the debit balance on one column of the Trial Balance account and credit to the other column and lastly add up the debits and credits where both amount of the columns should be equal.

Students listen to the teacher explanation

-Whiteboard -Marker Pen -Projector

30

Tell the students that if the account has a new opening balance in the debit side, then in Trial Balance, that account will be debited, and vice versa Students were given a question will different ledger account to be