Learner CALA GUIDE

CALA COMPONENT : One

Level : Form 3

CALA Type : Practical Activity plus pen and paper

Syllabus : Cash Book

Syllabus Topic : Books of Original Entry

Competencies/ Skills: Data collection, measuring and problem solving

Background

Many business units keep their records of Cash transactions in a Cash Book. But the majority of
businesses only keep a single column and Double Column Cash Book. Rarely, do they keep the Three
Column Cash Book, which accounts for Discount allowed and Discount received columns. Now,
design a Three Column Cash Book for a month and then post the totals in the discounts columns only
to the ledger accounts.

Activity A

(i) Identify any business organisation in your community that deals in buying and selling of goods. (2)

(ii) List transactions for a month to be entered in the Cash Book including at least 8 transactions
which have discounts. (8)

Activity B

Then, enter all the listed accounts in the Three Column Cash Book. (10)

Activity C

Add the totals in the discounts columns and post to the relevant ledgers. (10)
 O' Level Accounts– CALA 2 Cashbook CALA
Achievement Standards
TOTAL MARKS: 30 marks

M M M
DIMENSIONS/ A A A
EXCELLENT GOOD FAIR UNSATISFACTORY
CRITERIA R R R
K K K

100 100%-80% 79%-60% 59%-50% 49% - 30%

Develop sound Excellent Good development Satisfactory Unatisfactory
data collection development of of sound accounting development of development of
skills that enable sound accounting skills in recording accounting skills in accounting skills in
them to interact skills in recording the cashbook recording the cashbook recording the
more the cashbook cashbook
meaningfully with
their
environment
100% 100% - 80% 79% - 60% 59%- 50% 49% -30%
Understand, use Sophisticated Learner can Unsatisfactory Limited
and understanding, identify cashbook capabilities in understandi
communicate use and entry and enter identification of the ng, use and
accounting communication them. He/she cashbook entries. communicati
information of ideas related however shows on of ideas
to three column challenges in related to
cashbook understanding the the
cashbook entriee cashbook is
demonstrate
d

100% 100% - 80% 79%- 60% 59%- 50% 49% - 30%

Think and Excellent thinking Can think and Can think and express unsatisfactory
express and express themself themself, but calculation or n
themselves expression.Very clearly and logically presentation is hard to calculation at
clearly and clear logical follow all. Learners
logically presentation shows no sign
of knowledge o
required aspect