Scribd
Upload
182 views

Lesson Plan. 01.02.2023

This document summarizes a lesson on petty cash books taught by Mr. Sanjay Dominique to his accounting class. The objectives of the lesson were for students to learn how to record petty cash transactions in a petty cash book and balance the petty cash book. Students worked in groups to complete practice exercises recording petty cash transactions. The teacher evaluated students by assigning a homework question worth 10% from their accounting textbook.

Uploaded by

SanjayDominique
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
182 views

Lesson Plan. 01.02.2023

This document summarizes a lesson on petty cash books taught by Mr. Sanjay Dominique to his accounting class. The objectives of the lesson were for students to learn how to record petty cash transactions in a petty cash book and balance the petty cash book. Students worked in groups to complete practice exercises recording petty cash transactions. The teacher evaluated students by assigning a homework question worth 10% from their accounting textbook.

Uploaded by

SanjayDominique
Copyright
© © All Rights Reserved
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 4

Teacher: Mr.

Sanjay Dominique Class: 401/402/403/404


Subject: Principles of Accounts Date: February 01, 2023
Lesson Topic: Petty Cash Book Duration: 45 Minutes
Number of Students: 3
Objectives: By the end of this lesson, students will be able to:
✓ Record petty cash transactions in the Petty Cash book.
✓ Balance the petty cash book and post to the ledger.
Class Materials: ✓ Oxford Principles of Accounts for CSEC
✓ Principles of Accounts (F. Thompson-Hosein)
✓ Scientific Calculator
✓ Plain and Colored Chalk
✓ Drawings and Illustrations
Introduction: The teacher will review the homework from the Accounts text (F.
Hosein) which was given last class. The teacher will have students
participate in entering the transactions to remind students on the
accounting steps in recording Petty Cash transactions. For this
class, students will be given in class exercise where they will be
organized in groups.

Class ➢ Review homework 10.8 with the students explaining each entry
Development/ and post to the ledgers.
Content: ➢ Explain using the accounting steps for recording Petty Cash
(Homework).
➢ Have students in groups to complete question 10.9 on page 95 (F.
Hosein).
ANSWER SHEET
DR. CR.
BLACK AND BROWN
PETTY CASH BOOK
Cleani
Repair ng Postag Travelli
Amount Date Details Total Sundries F Ledger
s Expen e ng
ses
$ 2022 $ $ $ $ $ $ $
March
140.00 Imprest
1
8 Taxi Fare 10.00 10.00
8 Stamps 8.50 8.50
C.
12 15.00 15.00
Materials
12 Repairs 20.00 20.00
13 Groceries 10.22 10.22
15.30 15 Telephone
21 Taxi Fare 5.00 5.00
K.
23 6.50 6.50
Johnson
27 Repairs 20.00 20.00
27 S. Walters 4.18 4.18
30 Air Fresh 7.95 7.95
107.35 $40.00 $15.00 $8.50 $15.00 $18.17 $10.68
Balance
31 47.95
C/D
$155.30 $155.30
April Balance
47.95
1 B/D
Restored
107.35
Imprest

Source: Principles of Accounts (F.


Hosein). Page 95
Question 10.9
Conclusion: The Petty Cash Book is used to record smaller cash transactions
coming in and going out of a business. Monies are set aside from a
business’ bank or cash account for petty cash (Imprest), payments
and reimbursements are recorded, totals and entered and the Petty
Cash book is balanced to the next business period. It is useful to keep
businesses organized, limits the entries made in the Cash Book and
helps train young professionals.

Evaluation: Students are to be given a Petty Cash questions to be graded as a


10 percent homework.

➢ Principles of Accounts (F. Hosein): Page 96. Question 10.10


ANSWER SHEET
Cleanin
Travel
g Office Postag
Amount Date Details Total Expense F Ledger
Expens Expenses e
s
e
$ 2022 $ $ $ $ $ $
February
32.00 Balance B/D
1
Imprest
118.00
Restored
Postage 12.40 12.40
T. Expenses 6.00 6.00
2 Stationery 15.00 15.00
O. Expenses 10.30 10.30
3 Detergent 11.45 11.45
4 Mop 9.50 9.50
T. Expenses 5.00 5.00
Envelopes 10.50 10.50
5 S. Santos 8.00 8.00
3.50 Envelopes
Office
6 40.00 40.00
Cleaner
O. Expenses 18.45 18.45
146.60 $60.95 $43.75 $22.90 $11.00 $ 8.00
28 Balance C/D 6.90
$153.50 $153.50
6.90 March 1 Balance B/D
Restored
146.60
Imprest

10 % HOMEWORK
20 – WEIGHTED GRADE

PRESENTED BY: 01.02.2022.


SUBMITTED BY: 06.02.2022.

Source: Principles of Accounts (F.


Hosein). Page 96
Question 10.10

You might also like