Accounts Scheme Form 3-1

MSHOWE HIGH SCHOOL
PRINCIPLES OF ACCOUNTS FORM 3
SCHEME CUM PLAN
TERM 1-2018
CLASSES: 3B AND 3C
MUSENDO. A..........................EC: 0993439Z
AIMS
The syllabus enables learners to:

 understand the nature, concepts and principles of accounts.
 develop enterprise skills that will assist them to be self-reliant.
 instil the spirit of Unhu/Ubuntu/Vumunhu (good business ethics) when performing business transactions.
 apply practical accounting skills, techniques and procedures in the preparation of financial statements for sole proprietors,
partnerships, companies and not for profit making organisations.
 interpret the financial statements for the benefit of users.
 appreciate the use of computers in accounting.
SYLLABUS OBJECTIVES
By the end of four years of secondary education, learners should be able to:
 explain the nature, concepts and principles of accounts

 identify the various types of business enterprises and the users of financial information.
 explain and distinguish between income and expenditure, cash and profit, assets and liabilities as well as capital and revenue expenditure
start and run small projects.
 demonstrate the spirit of Unhu/Ubuntu/Vumunhu (good business ethics) when performing business transactions.
 prepare financial statements for sole proprietors, partnerships, companies and not for profit making organisations using the
relevant accounting concepts, principles, techniques and procedures.
 use accounting ratios to assess business performance
 make use of computers in accounting.
WEEK TOPIC/CONTENT OBJECTIVES COMPETENCES TEACHING LEARNING REFERENCE/ MEDIA/
ENDING (SKILL, ACTIVITIES SOURCE OF RESOURCES
By the end of the lesson, KNOWLEDGE MATTER
1 learners should be able AND ATTITUDES)
to:
-define the term ledger 1.Enterprise 1. The teacher and learners define 1. ZIMSEC 1.ICT tools
12 The ledger development the term ledger. Accounts Syllabus (Laptop and
-post entries from 2.Self management Sec.. Pp 15. Smart phones)
subsidiary books to the 3.Critical thinking 2. The teacher invites different 2. F. Woods and A. 2.Print media
ledger 4.Technical and learners to make entries on the Sangster: Business 3.Newspaper
innovative board using different colours Accounting 1, 11th cuttings
5.Decision making Ed Pp 315-36 4.Chalkboard
/ Balancing off accounts -balance the ledger 1.Enterprise 1. Learners work through 1. ZIMSEC 1.ICT tools
accounts as required development exercises individually followed by Accounts Syllabus (Laptop and
2.Self management the exchange of books for peer Sec.. Pp 15. Smart phones)
3.Critical thinking assessment. 2. F. Woods and A. 2.Print media
4.Technical and Sangster: Business 3.Newspaper
innovative Accounting 1, 11th cuttings
01 5.Decision making Ed Pp 315-36 4.Chalkboard
Interpretation of ledger - interpret ledger accounts 1.Enterprise 1. ZIMSEC 1.ICT tools
accounts prepared inT account development -1.The teacher displays a Accounts Syllabus (Laptop and
form and their balances. 2.Self management completed ledger account. Sec.. Pp 15. Smart phones)
3.Critical thinking 2. F. Woods and A. 2.Print media
4.Technical and 2. A brainstorming session with Sangster: Business 3.Newspaper
/ innovative the teacher and the learners on the Accounting 1, 11th cuttings
5.Decision making meaning of entries within the Ed Pp 315-36 4.Chalkboard
account.
1.Attempt all questions 1.Enterprise 1. Learners to attempt 1. ZIMSEC 1.ICT tools
Revision Exercise given in the revision development individually Accounts Syllabus (Laptop and
exercise. 2.Self management and the Teacher to supervise Sec.. Pp 15. Smart phones)
18 3.Critical thinking them. 2. F. Woods and A. 2.Print media
4.Technical and 2. Teacher to administer the Sangster: Business 3.Newspaper
innovative revision exercise Accounting 1, 11th cuttings
ENDING By the end of the lesson, (SKILL, ACTIVITIES SOURCE OF RESOURCES
learners should be able KNOWLEDGE MATTER
2 to: AND ATTITUDES)
Types of the ledger -classify ledger accounts 1.Enterprise 1. Learners distinguish transactions 1. ZIMSEC 1.ICT tools
19 development for trade receivables, trade payables Accounts Syllabus (Laptop and
2.Self management and general ledger. Sec.. Pp 15. Smart phones)
/ Types of ledger -explain the subdivision 1.Enterprise 1. The teacher prepares a series of 1. ZIMSEC 1.ICT tools
accounts of the ledger. development cards with the name of ledger Accounts Syllabus (Laptop and
2.Self management accounts. Sec.. Pp 15. Smart phones)
3.Critical thinking 2.Learners are divided into two 2. F. Woods and A. 2.Print media
4.Technical and 3.One leaner holds up each card Sangster: Business 3.Newspaper
01 innovative and the other names the ledger Accounting 1, 11th cuttings
5.Decision making account in which it would be found. Ed Pp 315-36 4.Chalkboard
Ledger accounts -interpret final balances in 1.Enterprise 1. The teacher and learners explain 1. ZIMSEC 1.ICT tools
the ledger accounts. development the final balances in the accounts. Accounts Syllabus (Laptop and
2.Self management Sec.. Pp 15. Smart phones)
/ 4.Technical and Sangster: Business 3.Newspaper
REVISION 1.Attempt all questions 1.Enterprise 1. Learners to attempt individually 1. ZIMSEC 1.ICT tools
EXERCISE given in the revision development and the Teacher to supervise them. Accounts Syllabus (Laptop and
exercise. 2.Self management 2. Teacher to administer the Sec.. Pp 15. Smart phones)
3.Critical thinking revision exercise 2. F. Woods and A. 2.Print media
18 4.Technical and Sangster: Business 3.Newspaper
ENDING By the end of the (SKILL, ACTIVITIES SOURCE OF RESOURCES
lesson, learners should KNOWLEDGE MATTER
3 be able to: AND ATTITUDES)
Trial balance and -recognise errors that do 1.Enterprise 1.Teacher explains the meaning of 1. ZIMSEC Accounts 1.ICT tools
26 errors not affect the trial development some of the errors. Syllabus Sec.. Pp 15. (Laptop and
balance agreement. 2.Self management 2. F. Woods and A. Smart phones)
3.Critical thinking 2. Learners are given cards with Sangster: Business 2.Print media
4.Technical and different types of errors to name the Accounting 1, 11th Ed 3.Newspaper
innovative error type. Pp 315-36 cuttings
/ 5.Decision making 4.Chalkboard
Errors that affect -Name errors that affect 1.Enterprise 1.Class discussion: Learners and 1. ZIMSEC Accounts 1.ICT tools
the trial balance the trial balance development the Teacher discuss the errors that Syllabus Sec.. Pp 15. (Laptop and
agreement. 2.Self management affect the trial balance agreement. 2. F. Woods and A. Smart phones)
3.Critical thinking Sangster: Business 2.Print media
4.Technical and Accounting 1, 11th Ed 3.Newspaper
innovative Pp 315-36 cuttings
01 5.Decision making 4.Chalkboard
Correction of errors -correct errors by means 1.Enterprise 1. Group work: Teacher prepares 1. ZIMSEC Accounts 1.ICT tools
of journal entries. development a series of cards containing errors Syllabus Sec.. Pp 15. (Laptop and
2.Self management and ask each group to prepare 2. F. Woods and A. Smart phones)
3.Critical thinking journals Sangster: Business 2.Print media
4.Technical and 2. Teacher asks for feedback from Accounting 1, 11th Ed 3.Newspaper
innovative various groups writing key points Pp 315-36 cuttings
/ 5.Decision making on the chalkboard. 4.Chalkboard
REVISION 1.Attempt all questions 1.Enterprise 1. Learners to attempt individually 1. ZIMSEC Accounts 1.ICT tools
EXERCISE given in the revision development and the Teacher to supervise them. Syllabus Sec.. Pp 15. (Laptop and
exercise. 2.Self management 2. Teacher to administer the 2. F. Woods and A. Smart phones)
3.Critical thinking revision exercise Sangster: Business 2.Print media
4.Technical and Accounting 1, 11th Ed 3.Newspaper
18 innovative Pp 315-36 cuttings
5.Decision making 4.Chalkboard
ENDING By the end of the lesson, (SKILL, ACTIVITIES SOURCE OF RESOURCES
Suspense account - Draw up the suspense 1.Enterprise 1. 1.Guided discovery: Teacher 1. ZIMSEC 1.ICT tools
02 account development guides learners to draw up the Accounts Syllabus (Laptop and
2.Self management suspense account. Sec.. Pp 15. Smart phones)
/ Correct the trial -redraft the trial balance 1.Enterprise 1.Presentations : Learners make 1. ZIMSEC 1.ICT tools
balance development presentations on how to redraft the Accounts Syllabus (Laptop and
2.Self management trial balance after errors have been Sec.. Pp 15. Smart phones)
3.Critical thinking corrected. 2. F. Woods and A. 2.Print media
02 innovative Accounting 1, 11th cuttings
Correct the trial 1.Enterprise 1. ZIMSEC 1.ICT tools
balance -rearrange the trial development 1. Presentations : Learners make Accounts Syllabus (Laptop and
balance list correctly 2.Self management presentations on rearranging a trial Sec.. Pp 15. Smart phones)
/ 3.Critical thinking balance wrongly prepared. 2. F. Woods and A. 2.Print media
exercise 2.Self management 2. Teacher to administer the Sec.. Pp 15. Smart phones)
18 3.Critical thinking revision exercise 2. F. Woods and A. 2.Print media
ENDING BY THE END OF (SKILL, ACTIVITIES SOURCE OF RESOURCES
THE lesson, learners KNOWLEDGE MATTER
5 should be able to: AND ATTITUDES)
End of year financial 1.Enterprise 1.Guided discovery : Teacher guides 1. ZIMSEC 1.ICT tools
statements -calculate gross profit development learners to the preparation of an Accounts Syllabus (Laptop and
09 and net profit or loss 2.Self management income statement from a list of Sec.. Pp 15. Smart phones)
based on accounting 3.Critical thinking balances. 2. F. Woods and A. 2.Print media
principles. 4.Technical and Sangster: Business 3.Newspaper
Statement of -list the elements of the 1.Enterprise 1.The teacher present to the class 1. ZIMSEC 1.ICT tools
/ financial position statement of financial development the format of the statement of Accounts Syllabus (Laptop and
position. 2.Self management financial position. Sec.. Pp 15. Smart phones)
-draw up the statement 4.Technical and 2. The teacher ask learners to prepare Sangster: Business 3.Newspaper
02 of financial position. innovative the statement of financial position. Accounting 1, 11th cuttings
Interpretation of 1.Enterprise 1. The teacher and the learners 1. ZIMSEC 1.ICT tools
financial statements -interpret a statement of development explain entries in the financial Accounts Syllabus (Laptop and
financial position. 2.Self management position. Sec.. Pp 15. Smart phones)
/ 3.Critical thinking 2. F. Woods and A. 2.Print media
18 exercise 2.Self management 2. Teacher to administer the revision Sec.. Pp 15. Smart phones)
3.Critical thinking exercise 2. F. Woods and A. 2.Print media
ENDING by the end of the lesson, (SKILL, ACTIVITIES SOURCE OF RESOURCES
End of year 1.Enterprise 1. The teacher explains the effects 1. ZIMSEC 1.ICT tools
adjustments -explain the effect of development of closing entries Accounts Syllabus (Laptop and
16 closing entries 2.Self management Sec.. Pp 15. Smart phones)
3.Critical thinking 2. Learners, with the assistance of 2. F. Woods and A. 2.Print media
-record closing entries in 4.Technical and the teacher enter closing entries in Sangster: Business 3.Newspaper
the journal and ledger. innovative the journal and ledger. Accounting 1, 11th cuttings
/ Accruals and 1.Enterprise 1.Teacher illustrates the matching 1. ZIMSEC 1.ICT tools
prepayments -make entries in the development of expenses and income by means Accounts Syllabus (Laptop and
journal and ledger to 2.Self management of a timeline. Sec.. Pp 15. Smart phones)
record accruals and 3.Critical thinking 2 . Teacher display a list of 2. F. Woods and A. 2.Print media
prepayments. 4.Technical and expenses and income. Divide class Sangster: Business 3.Newspaper
02 expenses innovative into pairs and ask them to calculate Accounting 1, 11th cuttings
5.Decision making the expenses for the year Ed Pp 315-36 4.Chalkboard
Accruals and 1.Enterprise 1. ZIMSEC 1.ICT tools
prepayments - make entries in the development 1.Individual learners are invited to Accounts Syllabus (Laptop and
journal and ledger to 2.Self management the board to make entries using Sec.. Pp 15. Smart phones)
/ income record accruals and 3.Critical thinking different chalks. 2. F. Woods and A. 2.Print media
prepayments 4.Technical and Sangster: Business 3.Newspaper
18 3.Critical thinking revision exercise 2. F. Woods and A. 2.Print media
Provision for bad -make entries in the 1.Enterprise 1.Brain storming : Teacher ask 1. ZIMSEC 1.ICT tools
debts journal and ledger to write development learners what they understand by Accounts Syllabus (Laptop and
23 off bad debts. 2.Self management the term bad debts Sec.. Pp 15. Smart phones)
3.Critical thinking 2.Learners go through exercises 2. F. Woods and A. 2.Print media
4.Technical and involving bad debts and provision Sangster: Business 3.Newspaper
innovative for bad debts. Accounting 1, 11th cuttings
- Draw up ledger accounts 1.Enterprise 1.Presentations : Learners make 1. ZIMSEC 1.ICT tools
/ Provision for for provision for discount development presentations on the ledger Accounts Syllabus (Laptop and
discount allowed allowable. 2.Self management accounts for discount allowable. Sec.. Pp 15. Smart phones)
02 Depreciation -define the term 1.Enterprise 1.A brainstorming session by the 1. ZIMSEC 1.ICT tools
depreciation development teacher and the learners on why non Accounts Syllabus (Laptop and
2.Self management current lose value Sec.. Pp 15. Smart phones)
-Explain some causes of 3.Critical thinking 2. 2. F. Woods and A. 2.Print media
depreciation. 4.Technical and In groups, learners discuss the Sangster: Business 3.Newspaper
/ innovative causes of depreciation. Accounting 1, 11th cuttings
3.Critical thinking revision exercise 2. F. Woods and A. 2.Print media
18 4.Technical and Sangster: Business 3.Newspaper
Depreciation - explain the reasons for 1.Enterprise -The teacher demonstrate the 1. ZIMSEC 1.ICT tools
the accounting of development calculation of the different methods of Accounts Syllabus (Laptop and
02 depreciation 2.Self management depreciation. Sec.. Pp 15. Smart phones)
/ Depreciation -Name and describe the 1.Enterprise 1.Class discussion: Learners and the 1. ZIMSEC 1.ICT tools
Straight line method and development Teacher discuss the difference between Accounts Syllabus (Laptop and
the reducing balance 2.Self management the straight line and the reducing Sec.. Pp 15. Smart phones)
method 3.Critical thinking balance method. 2. F. Woods and A. 2.Print media
4.Technical and 2.Learners work through exercises Sangster: Business 3.Newspaper
03 innovative individually followed by the exchange Accounting 1, 11th cuttings
5.Decision making of books for peer assessment. Ed Pp 315-36 4.Chalkboard
Final accounts -compile income 1.Enterprise 1. The teacher and learners construct 1. ZIMSEC 1.ICT tools
statements and development income statements and statement of Accounts Syllabus (Laptop and
statements of financial 2.Self management financial position showing effects of Sec.. Pp 15. Smart phones)
/ position showing effects 3.Critical thinking adjustments. 2. F. Woods and A. 2.Print media
of adjustments. 4.Technical and Sangster: Business 3.Newspaper
REVISION TEST 1.Attempt all questions 1.Enterprise 1. Learners to attempt individually and 1. ZIMSEC 1.ICT tools
given in the revision development the Teacher to supervise them. Accounts Syllabus (Laptop and
18 exercise. 2.Self management 2. Teacher to administer the revision Sec.. Pp 15. Smart phones)
Disposal of non -outline the steps taken 1.Enterprise 1.Class discussion: Teacher leads a 1. ZIMSEC 1.ICT tools
current assets and the account used to development class discussion with learners on Accounts Syllabus (Laptop and
09 record the disposal of 2.Self management accounting entries for disposal of non Sec.. Pp 15. Smart phones)
non current assets. 3.Critical thinking current assets. 2. F. Woods and A. 2.Print media
/ Disposal of non Prepare ledger accounts 1.Enterprise 1.The teacher displays a disposal 1. ZIMSEC 1.ICT tools
current assets for the disposal of non development account and explains the entries. Accounts Syllabus (Laptop and
current assets. 2.Self management Sec.. Pp 15. Smart phones)
3.Critical thinking 2. Learners work through exercises on 2. F. Woods and A. 2.Print media
4.Technical and disposal in pairs. Sangster: Business 3.Newspaper
03 innovative Accounting 1, 11th cuttings
Disposal of non -calculate the profit or 1.Enterprise 1. ZIMSEC 1.ICT tools
current account loss on disposal of a non development 1. Learners are given information on Accounts Syllabus (Laptop and
current asset. 2.Self management the disposal of a non current asset and Sec.. Pp 15. Smart phones)
/ 3.Critical thinking asked to calculate the profit or loss on 2. F. Woods and A. 2.Print media
4.Technical and disposal. Sangster: Business 3.Newspaper
REVISION TEST 1.Attempt all questions 1.Enterprise 1. Learners to attempt individually and 1. ZIMSEC 1.ICT tools
given in the revision development the Teacher to supervise them. Accounts Syllabus (Laptop and
18 exercise. 2.Self management 2. Teacher to administer the revision Sec.. Pp 15. Smart phones)
END OF TERM 1.Recall all the aspects 1.Enterprise 1. Teachers administer the 1. ZIMSEC 1.ICT tools
EXAMS learnt and use them to development examinations and learners attempt Accounts Syllabus (Laptop and
16 answer the questions. 2.Self management individually. Sec.. Pp 15. Smart phones)
/ END OF TERM 1. Write clearly and 1.Enterprise 1.Learners attempt the mid-year 1. ZIMSEC 1.ICT tools
EXAMS legible. development examinations individually. Accounts Syllabus (Laptop and
END OF TERM 1. Complete the 1.Enterprise 1. Teachers supervise learners 1. ZIMSEC 1.ICT tools
EXAMS examinations individually development writing the examinations. Accounts Syllabus (Laptop and
2.Self management Sec.. Pp 15. Smart
3.Critical thinking 2. F. Woods and A. phones)
4.Technical and Sangster: Business 2.Print media
/ innovative Accounting 1, 11th 3.Newspaper
5.Decision making Ed Pp 315-36 cuttings
4.Chalkboard
END OF TERM 1.Answer all questions as 1.Enterprise 1. Learners are issued with question 1. ZIMSEC 1.ICT tools
EXAMS required. development papers with spaces for completing Accounts Syllabus (Laptop and
2.Self management the answers. Sec.. Pp 15. Smart phones)
18 3.Critical thinking 2. F. Woods and A. 2.Print media
END OF TERM 1.Recall all the aspects 1.Enterprise 1. Teachers administer the 1. ZIMSEC 1.ICT tools
EXAMS learnt and use them to development examinations and learners attempt Accounts Syllabus (Laptop and
23 answer the questions. 2.Self management individually. Sec.. Pp 15. Smart phones)
END OF TERM 1. Properly write clearly 1.Enterprise 1.Learners attempt the mid-year 1. ZIMSEC 1.ICT tools
/ EXAMS and legible work development examinations individually. Accounts Syllabus (Laptop and
END OF TERM 1. Complete the 1.Enterprise 1. Teachers supervise learners 1. ZIMSEC 1.ICT tools
EXAMS examinations individually development writing the examinations. Accounts Syllabus (Laptop and
within the specified time. 2.Self management Sec.. Pp 15. Smart
3.Critical thinking 2. F. Woods and A. phones)
/ 4.Technical and Sangster: Business 2.Print media
innovative Accounting 1, 11th 3.Newspaper
5.Decision making Ed Pp 315-36 cuttings
4.Chalkboard
END OF TERM 1.Answer all questions as 1.Enterprise 1. Learners are issued with question 1. ZIMSEC 1.ICT tools
EXAMS required. development papers with spaces for completing Accounts Syllabus (Laptop and
2.Self management the answers. Sec.. Pp 15. Smart phones)
18 3.Critical thinking 2. F. Woods and A. 2.Print media
REVISION AND 1.Hand in school 1.Enterprise 1.Teacher conducts revision of the 1.Teachers’Resource 1.ICT tools
TEXT BOOK textbooks to the Teachers. development assigned work. File (Laptop and
30 COLLECTION 2. Ask the Teacher on any 2.Self management 2.Leaners hand in their textbooks 2. Teacher’s inventorySmart phones)
topic that gave them some 3.Critical thinking to the Teacher records 2.Print media
difficulties during the 4.Technical and 3.Newspaper
term. innovative cuttings
/ 5.Decision making 4.Chalkboard
HOLIDAY 1.Copy the holiday 1.Enterprise 1.Teacher to help learners with 1. Commerce Syllabus 1.ICT tools
ASSIGNMENT assignment development how to conduct studies during the Sec 7,6 page 20 (Laptop and
2.Self management holiday 2 Teacher’s Resource Smart phones)
03 3.Critical thinking File 2.Print media
4.Technical and 3.Newspaper
innovative cuttings
/ SCHOOL 1.Totalise and average 1.Enterprise 1.Compilation of marks and report 1.ICT tools
REPORTS their marks development Cards 1. Report books and (Laptop and
COMPILATION 2.Self management mark schedules Smart phones)
3.Critical thinking 2.Print media
18 innovative cuttings
REPORT BOOKS 1.Interpret the summary 1.Enterprise 1.Teacher balance off the 1. Report books 1.ICT tools
ISSUED comments written in the development attendance register 2. Attendance (Laptop and
report books. 2.Self management 2. Report books to be issued and Register Smart phones)
3.Critical thinking schools are closed 2.Print media
innovative cuttings
EVALUATION
LESSON 1
LESSON 2
LESSON 3
LESSON 4

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MSHOWE HIGH SCHOOL

PRINCIPLES OF ACCOUNTS FORM 3

SCHEME CUM PLAN

The syllabus enables learners to:

 explain the nature, concepts and principles of accounts

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