CALA 1

LEARNER GUIDE

NAME

LEARNING AREA: PRINCIPLES OF ACCOUNTS

LEVEL : FORM

TOPIC : CONTROL ACCOUNTS

CALA TYPE : PEN AND PAPER

BACKGROUND

It has come to the teacher’s attention that pupils are failing to make correct entries in the purchases
ledger control account. They have a tendency of mixing items that are supposed to be recorded In the
creditors ledger control account with those to be put in the debtors ledgers control account. The pupils
are therefore tasked to prepare control accounts.

CALA ACTIVITY

The Cala assess the following;

PART A

Learners are to fill in the table given by stating the name of the control account and the side of the
control account and the side of the control account on which each of the following given transactions is
recorded.

TRANSACTIONS AMOUNT Name of Side on which

[$] control the transaction is
account recorded
1 Debtors balances on 1 Jan 2015 5800[Dr]
200[CR]
2 Creditors balances on 1 Jan 2015 2600
3 Credit sales 41000
4 Cash sales 15000
5 Credit purchases 25000
6 Cash purchases 35000
7 Returns outwards 200
8 Returns inwards 1100
9 Cash and cheques from all customers 52000
10 Cheques paid to creditors 17000
11 Customers cheques dishonored 2500
12 Discount allowed 300
13 Discount received 450
14 Interest charged by suppliers 230
15 Sales ledger balances transferred to
purchases ledger 2300
16 Cash refunds to credit customers 1200
17 Bad debts written off 900
18 Provisions for bad debts 320
19 Debit balances in the purchases ledger
on 31 DEC 2015 40
20 Credit balances in the sales ledger on
the 31 Dec 2015 70

PART B

Prepare the sales ledger control account and purchases ledger control account from the information on
the table.

Ho w you will be assessed

Facilitator will award marks for;

1. Research questions [3]

2. Correct filling the table [20]
3. Preparing sales ledger control account correctly [14]
4. Preparing purchases ledger control account correctly [11]
5. Using correct dates for balances c/ds and b/ds [5]

LEARNING AREA: PRINCIPLES OF ACCOUNTS

LEVEL :

TOPIC : CONTROL ACCOUNTS

CALA TYPE : PEN AND PAPER

COMPETENSES /SKILLS

-critical thinking

-Problem solving

-Decision making

BACKGROUND

It has come to the teacher’s attention that pupils are failing to make correct entries in the purchases
ledger control account. They have a tendency of mixing items that are supposed to be recorded In the
creditors ledger control account with those to be put in the debtors ledgers control account. The pupils
are therefore tasked to prepare control accounts.

HOW ASSESSMENT IS DONE;

1. Research questions [3]

2. Correctly filling in the table [20]
3. Correct preparation of sales ledger control account [12]
4. Correct preparation of purchases ledger control account [10]
5. Using correct dates for balances c /ds and b /ds[5]

CALA ASSESSEMENT PROCEDURE;

ASSESSSEMENT WILL BE BASED ON;

-Evidence of research
-correct preparation of control accounts
-accuracy

MARKING GUIDE

1. Research questions[3]
2. Correct filling of the table [20]
3. Correct preparation of sales ledger control account [12]
4. Correct preparation of purchases ledger control account [10]
5. Using correct dates for balances b /ds[5]

ACHIVEMENTS STANDARDS

VERY GOOD GOOD SATISFACTORY UNSATISFACTORY

RESEARCH 3 2 0-1
QUESTIONS
Correct filling of the 18-20 15-17 10-14 0-9
table
Correct preparation 10-12 8-9 6-7 0-5
of the sales ledger
control account
Correct preparation 8-10 7 5-6 0-4
of the purchases
ledger control
account
Using correct dates
for balances c/ds
¿ b /ds