Lesson Plan No:
Teaching Practice: Lesson Plan Structure
The table under each heading will extend as you fill it with information.
A: ROUTINE INFORMATION
Date: 06 March 2025 Day: Thursday
Name of School: Hillview Secondary
Student surname and name: Dube Thalente
Student number: 222084420
Grade: 10
Subject: Accounting
Topic: Financial Accounting Sole Trader
Content/ Concept Area: Recording of additional cash transaction
CAPS page no: 14
Duration of lesson: 45
B: SPECIFIC AIMS
To help students understand the purpose and importance of cash journals in business.
To equip students with the skills to accurately record financial transactions.
To develop financial literacy and an appreciation for structured record-keeping.
C: LESSON OBJECTIVES
1. KNOWLEDGE
Define Cash Receipt Journal and Cash Payment Journal.
Identify transactions recorded in each journal.
Format of Cash Payment Journal and Cash Receipt Journal
2. SKILLS
Classify transactions as either cash inflow or outflow.
Record transactions accurately in the correct journal format.
Analyse business cash flow based on journal entries.
3. VALUES/ATTITUDES
Develop attention to detail and accuracy in financial records.
Encourage responsible financial management.
Foster an appreciation for transparency in business transactions.
D: APPROACH/TEACHING STRATEGY:
Direct instruction (lecture-style explanation).
Interactive class discussion.
Practical exercises and problem-solving activities.
E: RESOURCES:
Whiteboard and markers.
Handouts with sample transactions.
Notebooks or digital accounting tools.
Example journal entries.
F: LESSON PHASES:
1. INTRODUCTION
Start with a scenario: "Imagine you run a small bakery. You sell delicious cupcakes every day
and receive payments from customers. At the same time, you need to pay for ingredients,
rent, and staff wages. How would you keep track of the money coming in and going out?"
Encourage students to share their ideas on tracking business finances .Explain that
businesses use structured methods, like Cash Receipt Journals and Cash Payment Journals,
to manage their financial records efficiently.
Briefly introduce the purpose of these journals and their role in maintaining accurate financial
records.
2. DEVELOPMENT
Step 1: Explanation of Cash Receipt Journal
Teacher Activity: Explain the purpose of a Cash Receipt Journal and provide
examples of cash inflows (e.g., cash sales, customer payments, loans)
Cash Receipts Journal Explanation of Cash Receipts Journal: (This explanation must be
studied together with the example on the next page)
1 Name of the subsidiary journal, name of the business and the month in which the journal
was prepared.
2 Folio reference number of the Cash Receipts Journal.
3 The relevant source document number.
4 The specific day of the relevant month (heading May 2010).
5 This column shows the source of the relevant receipt.
6 For each debtor there needs to be a separate account in the Debtors’ Ledger. A folio
number will be used to indicate the account the amount will be posted to in the Debtors’
Ledger.
7 The analysis column shows the breakdown of the individual amounts received as a
separate receipt.
8 The bank column shows the total amount received for the day. This amount will be
deposited into the business’s bank account.
9 This column contains the selling price of trading stock sold for cash.
10 This is a non-cash item but is included in the Cash Receipts Journal to allow for the
regular updating of the trading stock account.
11 Total amount which the debtors account will be credited (decreases). This amount will
be the amount received from the debtor plus discount allowed.
12 This is a non-cash item but is included in the Cash Receipts Journal to see the
discount allowed to debtors.
13 If there is no specific column for a transaction the sundry account column is used for
the transaction.
14 The amount received.
15 The folio number will be used to indicate the account the amount will be posted to in
the General Ledger.
16 The account in the General Ledger
Learner Activity: Listen and take notes; ask questions for clarification.
Step 2: Explanation of Cash Payment Journal
Teacher Activity: Explain the purpose of a Cash Payment Journal and provide
examples of cash outflows (e.g., rent, supplier payments, salaries).
Explanation of a Cash Payments Journal (This explanation must be studied together
with the example on the next page)
1 Name of the subsidiary journal, name of the business and the month in which the journal
was prepared.
2 Folio reference number of the Cash Payments Journal.
3 The relevant source document number is entered here.
4 The specific day of the relevant month (heading May 2010) is entered here.
5 This column shows the source of the relevant payment, in other words, what is written on
the cheque.
6 For each creditor there needs to be a separate account in the Creditors’ Ledger. A folio
number will be used to indicate the account the amount will be posted to in the Creditors’
Ledger
7 The bank column shows the total amount paid out – the amount on the cheque and must be
paid out by the bank for this transaction.
8 Analysis column for Trading stock purchased for cash.
9 Total amount which the creditors account will be debited (decreases).
This amount will be the amount paid to creditors plus discount received.
10 This is a non-cash item but is included in the Cash Payments Journal to see the discount
received from creditors.
11 Analysis column for R/D cheques for Debtors.
12 Analysis column for wages.
13 If there is no specific column for a transaction the sundry account column is used for the
transaction.
14 The amount paid out.
15 The folio number will be used to indicate the account the amount will be posted to in the
General Ledger.
16 The account in the General Ledger.
Learner Activity: Listen and compare with Cash Receipt Journal; take notes.
Step 3: Demonstration of Journal Entries
Teacher Activity: Show how to record transactions in both journals using examples.
Learner Activity: Follow along with teacher demonstration and attempt sample
transactions.
Step 4: Guided Practice
Teacher Activity: Provide students with a set of mixed transactions and guide them in
classifying and recording them correctly.
Indicate by writing CRJ OR CPJ
Number
1.Paid R1,200 for
the office's
monthly electricity
and water bills.
2 Paid employee
salaries totalling
R2,500 for the
month.
3. The business
received R5,000
as a loan from the
bank.
4. Paid R800 to
Supplier XYZ for
office supplies
purchased on
credit.
5 Owner provided
an additional
R4,000 into the
business for
expansion.
6.Received
merchandise
purchased for
R2000 from
Learner Activity: Work on the given transactions and complete journal entries.
Step 5: Group Discussion & Correction
Teacher Activity: Review students’ work, correct mistakes, and provide feedback.
Learner Activity: Discuss errors and improvements; ask clarifying questions.
3. CONSOLIDATION/LESSON CONCLUSION
Ask students to classify and record sample transactions.
Discuss how these journals help businesses track cash flow.
Clarify any misconceptions and answer questions.
G: LEARNER ACTIVITY
Explain what learner activity you will use during your lesson. If you are using a
worksheet, attach it to the Lesson Plan.
Students will categorize sample transactions as cash receipts or cash payments.
Students will record transactions in journal formats.
Pair discussion on the impact of accurate record-keeping.
Worksheet completion (attached to lesson plan).
H: REFLECTION ON PLANNING AND TEACHING OF LESSON
1. CHALLENGES ENCOUNTERED
2. HOW DID I USE RESOURCES IN MY LESSON
3. LEARNER PARTICIPATTION
4. USE OF A VARIETY OF QUESTIONS
I: REFERENCES
