Lesson Plan

Subject Teacher: Andrea Darien

Subject : Principles of Accounts

Topic : Books of Original Entry

Subtopic : Sales Returns/ Return Inwards

Class : 10 A

UNIT : 3

Date : October 5,2022

Duration : 30 minutes

Teaching Methods:

 Questioning: This will be used to stimulate discussion and to assess their understanding

of the concepts in their lesson.

 Discussion: This will be used in order to facilitate students’ engagement in the lesson.

 Explanation: To provide clarity to students and important concepts in the lesson.

 Demonstration: This will be used to cement the concept of the lesson by providing

hands on activities.

Instructional Materials:

 White board- This will be used to record students’ responses and additional notations.
  Eraser- This will be used to erase the board of unused information and correction of

errors.

 Whiteboard Markers- This will be used to record main points made by the students and

to show them demonstration.

 Ruler- used to divide the white board in half and draw up table and journal on the board.

 Calculator- used to calculate figures which should be posted from Return Inward

Account to the General Ledger.

 Textbook: used to give students graded homework. Principles of Accounts for the

Caribbean (Sheila Robinson & Frank Wood), page 173 exercise 19.2x.

 Assignment Sheets: these includes exercises on the Sales Return/ Return Inwards

 Laptop and Projector: used to provide information that will be displayed and discussed

with learners.

Previous Knowledge: Students previous knowledge of the Sales Day Book/ Journal and the

double entry system for assets and liabilities.

General objectives: At the end of the unit student will:

1. Become knowledgeable about the different source documents related to books of original
entry and how to make entries into the books of original entry.

Focus Questions:

1. What are recorded in the Sales Return/ Return Inward?

2. What are the components of the Sales Return/ Return Inward?

 3. How do you record/ post goods return information in the Sales Return/ Return Inward

Journal?

Specific Objectives: Students should be able to:

(1.1) Clearly define the term ‘‘Return Inward Day Book/ Sales Return” scenario

(1.2) Clearly list three reason goods are returned after reading scenario

(1.3) Correctly identify five (5) components of the Return Inwards Day Book/ Sales

Return after PowerPoint Presentation.

(1.4) Accurately post at least three (3) entries from the Return Inward Day Book/

Sales Journal to the Sales Ledger and the General Ledger after demonstration.

(1.5) Differentiated between posting in the Return Inwards Journal/ Day Book and

transferring from the Return Inward Journal to the Sales Ledger and General

Ledger.

New Skills

The lesson seeks to develop students’ communication skills, cooperation skill, critical thinking

skill, as well as their creative skills.

Key Vocabulary

Return Inward Day Book/ Sales Return

Credit notes

Sales ledger
General ledger

Personal Accounts

Major Concepts

Return Inward Day Book/ Sales Return: A Journal used to record goods that are unsuitable.

Credit notes: A document issued by a supplier and sent to a purchaser showing details for an

allowance made in respect to unsatisfactory goods or services. It is entered into a return inward

day book.

Sales Ledger Where individual debtors account and return inwards are recorded (Debit Sales in

Debtors Account and Credit Return Inwards).

General Ledger: where total Return Inwards are recorded on the Debit side of the Return

Inward Account.

Personal Account: accounts of creditors and debtors in Sales and Purchases Ledgers.

Components of Return Inward Day Book

1. Date of return

2. Name of customers (debtors)

3. Reference number or invoices

4. Folio column

5. Final amount of invoices

 An example of the format of the Return Inward Day Book

Page: 49

Date of Return Name of Reference Folio Amount

Customer Number/ Invoice Column $
( Debtors) Number

Introduction:

Engaged:

The teacher engages the students with a role play. From the role play, the teacher will ask the

students questions which is geared towards getting the students ready for the topic “Return

Inward Day Book/ Sales Return’. Students’ will formulate definition for the Return Inward Day

Book. These responses will be written on the white board by the teacher.

Explore
Following the introductory activity, the students will be lead in a discussion, in order to review

the double entry system for debtors and return inward. The teacher will use jingle for Double

entry, Debit the receiving Account, Credit the giving Account.

Explain

After reviewing the double entry system for debtors and return inward, the teacher will present

the PowerPoint presentation with the days lesson. Students will be required to read and identify

the components of the Return Inward Day Book. Afterward, the teacher will use step procedure

to demonstrate on the board with the Return Inward Day Book, Sales Ledger and General

Ledger. The step procedures include:

1. Read information presented

2. Post credit transactions in Return Inward Day Book accurately and Balance-off

3. Transfer from Return Inward Day Book to Sales Ledger to each individual Debtor/

Personal Account.

4. Transfer the total in the Return Inward Day Book to the Return Inwards Account in the

General Ledger utilizing correct folio numbers.

Individual students will be encouraged to the whiteboard to post items to the Returns inwards

ledger.

Extend/ Elaborate:

(1. The students will be engaged in a brief discussion on how the Return Inward Day Book

information would be presented in computerized accounts system(excel). Students will also,

 tell the difference between posting in the Return Inwards Journal/ Day Book and

transferring from the Return Inward Journal to the Sales Ledger and General Ledger.

Evaluate:

Students will be given a class activity, to use their prior knowledge from demonstration to record

transaction in the Return Inward Day Book, Sales Ledger and General Ledger. The teacher will

monitor the students while working. The teacher will provide clarifications where necessary.

Extension: The teacher will review the main points of the lesson, after which she will give the

students homework from their textbook Principles of Accounts for the Caribbean (exercise

19.2x) page 172, which will be used as practice question. The students will be required to

complete the exercise individually and take back to the teacher at the next class on folder leaves.

These will be collected at the beginning of the next class.

Evaluation:

Teacher Evaluation

Mastery: _______ Near Mastery: ________ non-Mastery: ________

Strengths of the Lesson:
______________________________________________________________________________
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Area/s of Concern:
______________________________________________________________________________
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Step/s to be taken:
______________________________________________________________________________
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Appendix

Role Play

Mr. Taylor owns a supermarket in Santa Cruz. One morning, he showed up to work looking

depressed. One of his cashier Ms. Rowe was very concerned and as a result he knocked on his

office door to check on his boss. Mr. Taylor opens the door and offer her a seat.

Mr Taylor: Good morning Ms. Rowe, how can I help you today?

Ms. Rowe : Good morning Mr. Taylor, I know its not apart of my job description, but I was very

concerned as you didn’t seems to be in a good mood.

Mr. Taylor: It is very considerable of you Ms. Rowe, I don’t even know where to start. Our

customers have recently been sending back goods to the business. They complain about the
goods being faulty or damage. Not only that Ms. Rowe, they also complain that sometimes goods

they received was of the wrong size, the wrong type, colour and even size.

Ms. Rowe : I have notice sir, but not to worry we will take care of our customers, in the mean

time just ensure you record the goods return in the Return Inwards Journal, or else we will

remember the amount of stocks/ goods return back to the business.

Mr. Taylor: ok Ms. Rowe you are so correct.

Ms. Rowe: Have a great day Sir.

Mr. Taylor: Have a great day Ms. Rowe.

Demonstrate Question

Instruction: You are required to enter the transaction which should be recorded to the Return

Inwards Journal, post to personal account, and show transfer to the General ledger. Make up your

own Folio numbers and record against each item.

2020

May 4 Goods return to us from R. Brown, $ 116

May 7 Goods return to L. Walker from the business, $ 800

May 8 Goods return to us from S. Smith, $600

May 18 Goods returned to us from S. Thompson, $10

Class Activity

Instruction: You are required to enter the transaction which should be recorded to the Return

Inwards Journal, post to personal account, and show transfer to the General ledger. Make up your

own Folio numbers and record against each item.

2021

June 1 Goods returned to us by S. Daley, $400

June 2 Goods return to J. Johnson from the business, $600

June 8 Goods to us from T. Francis, $500

June 28 Goods return to the business from T.Dale, $ 700