GONZAGA JESUIT COLLEGE

LESSON PLAN
Class: JSS 1 Teacher: AWAGU MICHAEL AND LILIAN AGHANTI Date: APRIL
17TH – 25TH)
WEEK TWO
Subject: BUSINESS STUDIES Average Age of
Students: 10- 12
Topic: SOURCE DOCUMENT Duration of
Lesson: 40
MINUTES

A. BEHAVIOURAL OBJECTIVES (Cognitive, Affective and Psychomotor)

At the end of the lesson, students should be able to:
i. Explain the meaning of source documents
ii. Mention the uses of source documents
iii. Identify different source documents
iv. Differentiate between a cash and credit transactions

B. INSTRUCTIONAL MATERIALS:
Textbook (Spectrum Business Studies for Junior Secondary Schools by Eno L. Inanga, Ebun C.
Ojo and A. Mustafa), charts, pictures and lesson notes prepared by Mr. Michael Awagu.

C. PREVIOUS KNOWLEDGE
Students should have seen receipt and invoice and also can explain the meaning of book-keeping

D. INTRODUCTION:
Ask different questions on previous topic and call on students to answer:
i. State the meaning of book keeping.
ii. Explain the importance of book keeping.
iii. Identify qualities of a book keeper.
iv. Illustrate common book keeping practices.

E. PRESENTATION (Step-by-step exposition of the material):

STEP ONE:
Explain the meaning of source documents:
Source documents are document that provide details or information that are recorded in
 journals or books of accounts
STEP TWO:
Mention the uses of source documents:
a) Evidence of transaction
b) Analysis
c) Communication
d) Legal purposes
The uses of each
STEP THREE:
Identify different source documents:
a) Invoice d) Cheque g) Vouchers
b) Debit note e) Receipts
c) Credit note f) Cash Register
(using pictures)
STEP FOUR:
Differentiate between a cash and credit transaction
A cash transaction is one in which goods or services are paid for in cash, while a credit
transaction is a transaction in which payment is delayed until a later date.
F. CONTEXTUALISATION (of the material in the classroom situation):
The Teacher:
- Ask the student to explain the meaning of source document
- Explain the content of each source document
- List the uses of source documents, places

- outline the examples of source document

- Demonstrates how to record information into the source documents

- Explain how to extract information from source document into books of original entry.

G. STUDENTS’ ENGAGEMENT IN THE LESSON:

The student will be asked to:
- Explain the meaning of source document
- Identify different source documents.
 - Explain the uses of each source document
- Complete the source document
- Extract information from source document into books of original entry.

H. REVIEW (By teacher and students of familiar material):

The student learns from the explanation of the teacher on source document, uses of source
document, list the examples of source document and differentiate between cash and credit
transactions.

I. EVALUATION Questions (in three learning domains – cognitive, affective and psychomotor):
i. State the meaning of source documents
ii. Outline two uses of each source document
iii. Identify five source documents
iv. List two differences between a cash and credit transaction
v. Use source document for posting into books of original entry

J. CONCLUSION:
The Teacher summarizes the lesson by going through the objectives and making sure that student
understands it and gives some questions as class exercise. Teacher also encourages the students to
study for the next class.