Lesson Plan: Accounting Teacher: Mr Z.

Ndzungu

School: Urban Academy Class contact time: 45 minutes

Duration: 6 weeks Grade: 10

Topic: Creditors Journal and Creditors Allowance Journal

Lesson Outcomes:
Learners will be able to…
1. Draw up Creditors Journal and Creditors Allowance Journal
2. Define the term Creditors Allowance
3. Identify the difference on the Creditors and Creditors Allowances
4. Indicate the difference between credit sale and credit purchase.

Integration with other subjects:

English: This for analyzing the transactions that occurs in the accounting process.
Business studies: Understanding that the business will have to record its entire credit sales for
it to be fully operational.

Prior Knowledge:

The businesses also operate by also buying on credit from other businesses and those
businesses to this business are creditor.

Extended Opportunities:

Knowing that creditors are also part of the business operation. It is not a must to have creditor
but as a business it is not a bad thing.

Context:

The school is situated in the Urban Area, with more than Six Hundred learners from grade R to
grade 12, with an average of plus minus 17 learners in a class. In grade 10 Accounting there
are 14 learners with no special needs.

Teacher Reflection:

 Is the introduction attention grabbing to learners?

 Are there enough supporting aids for the lesson for everyone to understand?
 Which parts need more attention that learners did not understand?
 Did I achieve the purpose of the lesson?
Teacher, Learner and assessment activities

Introduction phase

Teacher Action Learner Action Resources Assessment Time

strategies
Having learned Respond to the Accounting Informal 10
about the Debtors questions that are stationery, textbook assessment; minutes
then the teacher asked and take down and workbook questioning and
will just explain notes of important answering
that when then a information that the
business is the teacher is
one owing the emphasizing.
other business
how does it record
those transactions.
Its “Creditors”
Presentation Phase
Teacher Action Learner Action Resources Assessment Time
strategies
Do two examples for Take down notes Accounting Informal 10
the Creditors Journal and do an example stationery, textbook assessment; minutes
and the Creditors with the teacher in and workbook Questioning
Allowance Journal class and respond answering
and emphasize what to questions that
is important about assess their
these two books understanding of
Annexure A the topic.
Classwork Phase
Teacher Action Learner Action Resources Assessment Time
strategies
Give classwork to Start doing their Accounting Formal 20
the learners classwork and ask stationery, textbook assessment; minutes
Annexure B questions if they do and workbook Mark the
Responds to not understand their classwork in
questions and task class for the
guide them when learners to mark
learners do not and do
understand the corrections
classwork.
Conclusion Phase
Teacher Action Learner Action Resources Assessment Time
strategies
Recap on what Respond to the Accounting Informal 5
was done in questions and take stationery, textbook assessment minutes
class and give note of their homework and workbook questioning and
homework. and ask questions answering.
Annexure C where they are not
clear