ECONOMIC MANAGEMENT SCIENCES GRADE 8

LESSON PLAN (WEEK 4) 05-09 MAY 2025

NAME OF SCHOOL: __________________________________________________________EDUCATOR: _______________________________

LESSON 1 Introduction to the Cash Receipts Journal (CRJ) LESSON 2 Using the CRJ and Source Documents
Lesson Objectives: Lesson Objectives:
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 Define the Cash Receipts Journal (CRJ) and explain its  Enter cash-receipt transactions into the CRJ for a service
purpose for a service business. business.
 Identify and label the columns of the CRJ.  Recognize and use source documents (receipts, deposit
 Explain how and why cash receipts are recorded in this slips) when recording cash received.
journal.  Understand how entries in the CRJ affect the accounting
equation (Assets = OE + Liabilities).

TEACHER ACTIVITIES LEARNER ACTIVITIES TEACHER ACTIVITIES LEARNER ACTIVITIES

 Visual Introduction: Show an example  Column Identification: Give learners  Review Columns: Quickly recap the Practice Entries: Provide each learner
of an accounting ledger or journal page a blank CRJ template. Ask them to CRJ columns from Lesson 1. Point out (or pair of learners) with a short list of
(above) and ask learners what they label each column correctly (Doc, on the board where each type of data cash receipts (including receipt
notice about its columns and entries. Day, Details, Bank, Current income, goes (Doc, Day, Details, Bank, Current numbers and amounts) and deposit
Explain that the Cash Receipts Journal Sundry Accounts). They may refer to income, Sundry Accounts). details. Ask them to record each
is a similar book used only for the board example or a handout.  Source Documents Introduction: transaction in a blank CRJ. For
recording money received by the  Class Discussion: Call on learners to Discuss common source documents example:
business. Emphasize that each column explain in their own words what for cash receipts. Explain that o“Mar 3: Owner invested R500 cash
will show specific information (date, each column is for (e.g. “What do we whenever cash is received, the (Receipt C1).”
source document, amount, etc.). write under Current income?”). business writes a receipt and often o“Mar 4: Received R300 cash from
 Define CRJ and Context: Ask learners Discuss answers together. deposits money to the bank using a Student fees (Receipt C2), deposited
how a barber or plumber records each  Matching Activity: Provide a few deposit slip. Emphasize that each CRJ to bank.”
cash payment. Introduce the CRJ as the simple cash-receipt transactions entry comes from one of these o“Mar 6: Received R150 cash for
special “book of first entry” for cash (e.g. “Received R100 cash for a documents. photocopy services (Receipt C3), kept
received. Write the term Cash Receipts washing service – deposit to bank”  Visual – Receipts: Display the image in till.”
Journal on the board and explain it or “Received R150 cash for tuition – of printed receipts (above). Explain Learners must write each line in the
means “a record of all cash coming into kept in cash float”). In pairs or small that this kind of receipt is given to a CRJ, fill the columns correctly, and
the business.” groups, learners decide which customer when they pay cash. note which column the money goes to.
 Set Up Columns: Draw a blank CRJ columns these amounts would go Emphasize that the duplicate copy of Source Doc Matching: Give students a
table on the board. Label the columns: into, and what document would be this receipt becomes the source mix of sample documents (e.g.
Doc (source document number), Day used (e.g. a receipt or deposit slip). document recorded in the CRJ. photocopies of receipts and deposit
(date), Details (who paid or what for), Check answers as a class.  Demonstration Entry: Write a sample slip images). Ask them to match each
Bank, Current income, and Sundry  Question & Answer: Ask quick transaction on the board, e.g.: “March document to the CRJ entry they just
Accounts (with sub-columns questions to the class (e.g. “What 5 – Received R200 cash from made, writing the correct “Doc”
“Amount” and “Details”) Explain each does CRJ stand for?” “Which column Customer A for services rendered reference (e.g. “R1”, “Dep Sl1”) in the
 heading (e.g. “Bank” column for money would show money put into the (Receipt #1).” Ask: what is the CRJ.
deposited to the bank, “Current bank?” “Give an example of a source document number (Receipt #1), what Peer Review: In pairs, learners swap
income” for service fees earned, and document for cash received”). is the date (5), who is the payer CRJs and check each other’s entries
“Sundry Accounts” for any other  Use Real-Life Connection: Describe (Customer A), and how should we against the source document
relevant accounts). a simple cash receipt (e.g. a record the money? Guide learners to information. Encourage them to
 Discuss Example Columns: Refer to the customer pays R50 for a haircut). enter this in the CRJ (put R200 under discuss any differences.
sample CRJ headings. Explain that a Explain the source document (a “Bank” if deposited, and under Discuss Deposit Slips: Explain how the
transaction will be entered in one or receipt). Show a real or pictured “Current income” for the fee). duplicate deposit slip from the bank is
more of these columns depending on receipt (e.g., from a cash register) Complete the line on a drawn CRJ. also a source document. Show an
where the money goes. and explain that this receipt example deposit slip if available.
supports the entry in the CRJ. If Describe that the “Doc” column might
possible, show an actual till receipt reference “Dep Sl#” and that the total
or printout. deposit will go in the Bank column of
the CRJ.

Assessment Opportunities: Assessment Opportunities:

 Informal Quiz: Give a short pop quiz at the end of the lesson with 2–3 questions  Quick Questions: Ask learners verbally, for example: “If a customer pays cash for
(e.g. define CRJ, list two column headings, name a source document). Learners services, which CRJ column gets the amount? (Answer: Bank if deposited, or Cash
write brief answers on the board or in their exercise books. if kept, and also Current income.) Which document proves the transaction?
 Classwork Check: Review learners’ labeled CRJ templates and matching activity (Receipt.)”
answers for correctness.  Class Exit Ticket: At lesson end, have students write one example of a cash
 Think-Pair-Share: During class discussion, have learners share answers with a receipt journal entry (date, details, amounts) on a scrap paper using given
partner before calling on a few to present. This provides ongoing informal figures. Collect and quickly review for understanding of format.
assessment.  Observation: Circulate during practice and check that learners are correctly using
documents and columns in their CRJs. Give immediate feedback.

Resources Needed: Resources Needed:

 Blank CRJ templates (one per learner) or lined paper for drawing the journal.  Blank CRJ practice sheets or journal pages for each learner (columns drawn or
 Chart to draw the CRJ columns. printed).
 Sample source documents: real or printed cash receipts and bank deposit slips  Example source documents: printed mock cash receipts (showing amount and
(or photos of them) to show to the class. receipt number) and bank deposit slip forms.
 Printed image of a ledger  Calculator (optional, for adding totals).
 Textbook or reference notes on EMS (showing CRJ format and examples).  Pictures of receipts (e.g. the embedded cash-register receipt and an example
deposit slip.
 Textbook or EMS notes on cash journals for reference.

TEACHER REFLECTION: TEACHER REFLECTION: