Lesson Plan 10

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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

Having learned
about the Debtors
then the teacher
will just explain
that when then a
business is the
one owing the
other business
how does it record
those transactions.
Its Creditors
Presentation Phase
Teacher Action

Respond to the
questions that are
asked and take down
notes of important
information that the
teacher is
emphasizing.

Accounting
stationery, textbook
and workbook

Learner Action

Resources

Do two examples for


the Creditors Journal
and the Creditors
Allowance Journal
and emphasize what
is important about
these two books
Annexure A

Take down notes


and do an
example with the
teacher in class
and respond to
questions that
assess their
understanding of
the topic.

Accounting
stationery, textbook
and workbook

Classwork Phase
Teacher Action
Give classwork to
the learners
Annexure B
Responds to
questions and
guide them when
learners do not
understand the
classwork.

Learner Action

Resources

Start doing their


classwork and ask
questions if they do
not understand their
task

Accounting
stationery, textbook
and workbook

Assessment
Time
strategies
Informal
10
assessment;
minutes
questioning and
answering

Assessment
strategies
Informal
assessment;
Questioning
answering

Time

Assessment
strategies
Formal
assessment;
Mark the
classwork in
class for the
learners to mark
and do
corrections

Time

10
minutes

20
minutes

Conclusion Phase
Teacher Action
Learner Action
Recap on what
was done in
class and give
homework.
Annexure C

Resources

Respond to the
Accounting
questions and take
stationery, textbook
note of their homework and workbook
and ask questions
where they are not
clear

Assessment
strategies
Informal
assessment
questioning and
answering.

Time
5
minutes

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