WATERLOO SECONDARY SCHOOL

DEPARTMENT OF BUSINESS AND TECHNOLOGY EDUCATION

SCHEME OF WORK
Academic Year: 2020/2021 Term: III Class/Form: 4 Subject: Principles of Accounts Teacher’s Name: Ms. P. Jaggan-Martin
Proposed Cycle Unit Topic / Lesson Topic Specific Objectives – Students will be Teaching / Learning Resources Evaluation / Comment
/Period (s) able to: Activities Assessment
2021 SECTION 3: BOOKS OF ORIGINAL 1. State the type of transaction that is Demonstration Lesson notes In-Class Exercises
12/04 – 16/04 ENTRY recorded in the Sales Journal Questioning Word Home-Work Exercises
1. Sales Journal – 2. Identify source document related to Explaining document
*Source document – Sales the Sales Journal Problem solving templates
Invoice 3. Prepare a sales invoice Discussion
4. Record credit sales in the Sales Reference
2. Posting from the Sales Journal to Journal textbooks
individual debtors’ accounts in the 5. Discuss the importance of accurately
Sales Ledger recording financial information from
3. Posting the total of the Sales sales invoices into the Sales Journal
Journal to the Sales Account in the 6. Discuss the treatment and
General Ledger importance of the total in the Sales
Journal

19/04 – 23/04 SECTION 3: BOOKS OF ORIGINAL 1. state the type of transaction that is Demonstration Lesson notes In-Class Exercises
& 26/04 - 30/04 ENTRY recorded in the Returns Inwards Questioning Word Home-Work Exercises
1. Returns Inwards Journal – Journal Explaining document
*Source document – Credit Note 2. identify source document related to Problem solving templates
2. Posting from the Returns the Returns Inwards Journal Discussion
Inwards Journal to individual 3. prepare a credit note Reference
debtors’ accounts in the Sales 4. record goods returned by customers textbooks
Ledger in the Returns Inwards Journal
3. Posting the total of the 5.understand the importance of accuracy in
Returns Inwards Journal to the the recording of financial information from
Returns Inwards Account in the the credit note in the Returns Inwards
 General Ledger Journal
6. discuss the treatment and importance of
the total in the Returns Inwards Journal

03/05 – 07/05 SECTION3: BOOKS OF ORIGINAL 1. State the type of transaction that is Demonstration Lesson notes In-Class Exercises
ENTRY recorded in the Purchases Journal Questioning Word Home-Work Exercises
1. Purchases Journal- 2. Identify source document related to Explaining document
*Source document- the Purchases Journal Problem solving templates
Purchases Invoice 3. Prepare a purchases invoice Discussion
4. Record credit purchases in the Reference
2. Posting from the Purchases Purchases Journal textbooks
Journal to individual creditors’ 5. Understand the importance of
accounts in the Purchases Ledger accurately recording information
3. Posting the total of the Purchases from the source
Journal to the Purchases Account in document(purchases invoices) in the
the General Ledger relevant book of original entry
(Purchases Journal)
6. Discuss the treatment and
importance of the total in the
Purchases Journal

10/05 – 14/05 SECTION 3: BOOKS OF ORIGINAL 1. state the type of transaction that is Demonstration Lesson notes In-Class Exercises
& 17/05 – ENTRY recorded in the Returns Outwards Questioning Word Home-Work Exercises
21/05 1. Returns Outwards Journal- Journal Explaining document
*Source document – Debit 2. identify source document related to Problem solving templates
Note the Returns Outwards Journal Discussion
3. prepare a debit note Reference
2. Posting from the Returns 4. record goods returned by firm to textbooks
Outwards Journal to individual suppliers in the Returns Outwards
creditors’ accounts in the Purchases Journal
Ledger 5.understand the importance of accuracy in
3. Posting the total of the Returns recording information from the debit notes
Outwards Journal to the Returns in the Returns Outwards Journal.
Outwards Account in the General 6. discuss the treatment and importance of
 Ledger the total in the Returns Outwards Journal

2405 – 28/05 & SECTION 3: BOOKS OF ORIGINAL 1. state the types of transactions that Demonstration Lesson notes In-Class Exercises
31/05 – 04/06 ENTRY are recorded in the Cash Book Questioning Word Home-Work Exercises
1. Cash Book 2. identify source documents related to Explaining document
*Source document - Receipts the Cash Book Problem solving templates
of cash /bank transactions 3. record cash/bank receipts and Discussion
cash/bank payments in the Cash Reference
2. Cash discounts – discounts Book textbooks
allowed and discounts received 4.understand the importance of recording
3. Balancing the cash book financial information accurately in the Cash
4. Totaling the discounts allowed and Book
discounts received columns in the 5. understand the difference between
Cash Book discounts allowed and discounts received
5. Posting the totals of the discounts 6. discuss the significance of the balances
allowed column in the Cash Book to brought down on the Cash Book
the Discounts Allowed Account in the
General Ledger
6. Posting the totals of the discounts
received column in the Cash Book to
the Discounts Received Account in
the General Ledger

07/06 – 11/06 SECTION 3: BOOKS OF ORIGINAL 1. List the types of transactions that Demonstration Lesson notes In-Class Exercises
ENTRY are recorded in the Petty Cash Book Questioning Word Home-Work Exercises
1. Petty cash book- 2. Identify source document related to Explaining document
*Source document – Petty the Petty Cash Book Problem solving templates
cash vouchers 3. Prepare a petty cash voucher Discussion
4. List types of expenditures recorded Reference
2. Typical expenditure recorded in a in the Petty Cash Book textbooks
Petty Cash Book: 5. Record small amounts of
 Purchase of postage stamps expenditure in the Petty Cash Book
 Minute Stationery purchases 6. Discuss the importance of
 Minimal travel expenses maintaining a petty cash book in a
  Purchase of petrol firm
 Purchase of cleaning 7. Understand the importance of the
materials Imprest system
3. The Imprest System

14/06– 18/06 & SECTION 3: BOOKS OF ORIGINAL 1. State the types of transactions that Demonstration Lesson notes In-Class Exercises
21/06 – 25/06 ENTRY are recorded in the General Questioning Word Home-Work Exercises
& 1. The General Journal Journal Explaining document
28/06 – 02/07 2. Main uses of the General 2. Record entries in the General Problem solving templates
Journal: Journal Discussion
 Opening entries Reference
 Purchase and sale of non- textbooks
current assets on credit
 The writing off of bad
debts
 Other items: adjustments to
any of the entries in the
ledgers
 Correction of errors

Expected Coursework Assessments:

Structured questions and multiple-choice items on the following topics:
1. The Sales Journal and the Returns Inwards Journal
2. The Purchases Journal and the Returns Outwards Journal
3. The Petty Cash Book and the Cash Book
4. The General Journal

Evaluation:
Coursework Mark - (100%)

Number of Students in Class: 32

Respectfully submitted: Pratibha Jaggan-Martin Received by: ……………………………………………. Reviewed by:………………………………………

Teacher’s Signature HOD’s Signature Principal/Vice Principal’s Signature

Dated: 19 April 2021 Dated:……………………………………… Dated:……………………………….