PODAR INTERNATIONAL SCHOOL

(IB & Cambridge International)

Lesson Plan

Teacher: Hardik Gandhi Subject: Accounting Grade / Div: 9D and 9G

Month June Date: No of Sessions:

Theme /Unit / : Double Entry System of Book-Keeping

Topic: 2.1 The Double Entry System of Book-Keeping

Learning Objective:  Understand the double entry system of book-keeping.

 Learn how to prepare ledger accounts.
 Understand how to post transactions to ledger accounts.
 Calculate ledger account balances and transfer them to financial statements.
 Interpret ledger accounts and their balances.
 Learn about ledger accounts in a three-column running balance format.
 Understand the division of the ledger into sales, purchases, and nominal
(general) ledger.
 Recognize how ledger accounts can be kept digitally.

Learner Profile  Thinkers: Developing problem-solving skills in accounting.

integration:  Inquirers: Encouraging students to analyze financial transactions.
 Communicators: Expressing accounting concepts effectively.

Approaches to  Research skills: Exploring real-world accounting practices.

Learning:  Analytical skills: Evaluating ledger accounts.
 Communication: Presenting financial information clearly.
 Digital literacy: Understanding digital ledger systems.

Differentiation:  Content: Real-world examples of ledger accounts.

Content / Process /  Process: Hands-on ledger entry exercises and digital accounting
Product (Assessment) applications.
 Product: Presentation and problem-solving activities on ledger accounts.

Resources:  Accounting textbooks

 Sample ledger account formats
 Accounting software for digital ledger practice
 Worksheets and exercises

Teaching Strategy:  Interactive discussions

 Step-by-step demonstrations
 Group collaboration and problem-solving
 Hands-on activities with ledger preparation

Learning Engagement Time Teaching for Effective Learning

Set Induction 5  Ask students about their understanding of financial transactions.
 PODAR INTERNATIONAL SCHOOL
(IB & Cambridge International)

Lesson Plan
(Prior knowledge) mins  Discuss the importance of maintaining accurate business records.
 Introduce the concept of double entry book-keeping with a simple
example.

Procedure 25  Explain the principles of the double entry system.

mins  Demonstrate how to record transactions in ledger accounts.
What will students do?  Work through examples of posting transactions to ledgers.
 Explain how to balance and interpret ledger accounts.
 Introduce the different types of ledgers (sales, purchases,
nominal).
 Discuss digital accounting systems and their advantages.
 Engage students in an activity where they record and balance
sample transactions.

Higher Order Thinking  Why is the double entry system essential for businesses?
Questions  How do errors in ledger accounts impact financial statements?
 What advantages do digital ledger systems have over manual
systems?
 How can businesses use ledger accounts to make financial
decisions?

Plenary / Assessment 10  Quick quiz on double entry principles.

mins  Group activity: students create sample ledger accounts and
balance them.
 Reflection: How does double entry book-keeping help businesses
stay financially organized?

Teacher Reflection-

What went well :

What could have

been better:

Teacher Name and Sign: ___________________

Coordinator name and Sign: ______________________Date: _____________________

Teacher: Hardik Gandhi Subject: Accounting Grade / Div: 9D and 9G

Month June Date: No of Sessions:

Theme /Unit / : Business Documents

Topic: 2.2 Business Documents and Their Importance

 PODAR INTERNATIONAL SCHOOL
(IB & Cambridge International)

Lesson Plan
Learning Objective:  Identify different types of business documents: invoice, debit note, credit
note, cheque counterfoil, paying-in slip, receipt, bank statement, and
statement of account.
 Understand how these business documents are used as sources of
information.
 Learn how business documents are produced and recorded manually or
digitally.

Learner Profile  Thinkers: Developing critical thinking about business transactions.

integration:  Inquirers: Encouraging curiosity about financial documentation.
 Communicators: Expressing accounting concepts effectively.

Approaches to  Research skills: Exploring real-world examples of business documents.

Learning:  Analytical skills: Evaluating the purpose and structure of business
documents.
 Digital literacy: Understanding digital document management.

Differentiation:  Content: Case studies of real business documents.

Content / Process /  Process: Hands-on activities with document analysis and creation.
Product (Assessment)  Product: Presentation on the importance of business documents in
financial management.

Resources:  Accounting textbooks

 Sample business documents
 Digital tools for document creation
 Worksheets and exercises

Teaching Strategy:  Interactive discussions

 Step-by-step demonstrations
 Group collaboration and problem-solving
 Hands-on activities with document creation and interpretation

Learning Engagement Time Teaching for Effective Learning

Set Induction 5  Ask students about their experience with receipts, invoices, or
(Prior knowledge) mins bank statements.
 Discuss why businesses need to maintain proper documentation.
 Introduce the different types of business documents and their uses.
 PODAR INTERNATIONAL SCHOOL
(IB & Cambridge International)

Lesson Plan
Procedure 25  Explain the purpose of each business document.
mins  Demonstrate how invoices, debit notes, and credit notes are used
What will students do? in transactions.
 Show how to record and organize these documents manually and
digitally.
 Engage students in an activity where they analyze and categorize
different business documents.
 Discuss the role of digital accounting systems in document
management.

Higher Order Thinking  Why is maintaining accurate business documents crucial for
Questions companies?
 How do different business documents support financial decision-
making?
 What are the advantages and disadvantages of digital vs. manual
document management?
 How can businesses prevent errors in financial documentation?

Plenary / Assessment 10  Quick quiz on business documents and their uses.

mins  Group activity: Students create a sample business document.
 Reflection: How do business documents help maintain
transparency in financial management?

Teacher Reflection-

What went well :

What could have

been better:

Teacher Name and Sign: ___________________

Coordinator name and Sign: ______________________Date: _____________________

Teacher: Hardik Gandhi Subject: Accounting Grade / Div: 9D and 9G

Month June Date: No of Sessions:

Theme /Unit / : Books of Prime Entry

Topic: 2.3 Processing Accounting Data in the Books of Prime Entry

 PODAR INTERNATIONAL SCHOOL
(IB & Cambridge International)

Lesson Plan
Learning Objective:  Understand how to process accounting data in the books of prime entry:
cash book, petty cash book, sales journal, purchases journal, sales returns
journal, purchases returns journal, and the general journal.
 Learn how to post the ledger entries from the books of prime entry.
 Understand trade discount and cash discount and how these are treated.
 Explain the dual function of the cash book as a book of prime entry and as
a ledger account for bank and cash.
 Learn how to record receipts and payments made by cash, cheques, debit
and credit cards, online, and bank transfers.
 Understand the purpose and application of the imprest system of petty cash.
 Evaluate the benefits and limitations of keeping cash at the business
property.
 Compare the benefits and limitations of using manual versus digital
methods for the original entry of business transactions.

Learner Profile  Thinkers: Developing logical reasoning in accounting entries.

integration:  Inquirers: Encouraging curiosity about financial recording methods.
 Communicators: Expressing accounting concepts effectively.

Approaches to  Research skills: Exploring various books of prime entry.

Learning:  Analytical skills: Evaluating the purpose and impact of different journals.
 Digital literacy: Understanding computerized bookkeeping systems.

Differentiation:  Content: Case studies and real-world examples of bookkeeping.

Content / Process /  Process: Hands-on practice with recording transactions in books of prime
Product (Assessment) entry.
 Product: Presentation on the importance of accurate record-keeping and
journal usage.

Resources:  Accounting textbooks

 Sample books of prime entry
 Digital accounting software
 Worksheets and exercises

Teaching Strategy:  Interactive discussions

 Step-by-step demonstrations
 Group collaboration and problem-solving
 Hands-on activities with recording and analysing transactions

Learning Engagement Time Teaching for Effective Learning

Set Induction 5  Ask students if they have seen a business record transactions.
(Prior knowledge) mins  Discuss why businesses use different journals to record
transactions.
 Introduce the concept of books of prime entry.
 PODAR INTERNATIONAL SCHOOL
(IB & Cambridge International)

Lesson Plan
Procedure 25  Explain the purpose of each book of prime entry.
mins  Demonstrate how transactions are recorded in cash books,
What will students do? journals, and ledgers.
 Show the dual function of the cash book as both a journal and a
ledger.
 Explain trade and cash discounts with examples.
 Discuss how receipts and payments are recorded via different
methods (cash, card, online banking).
 Introduce the imprest system of petty cash and its practical
application.
 Engage students in an activity where they record sample
transactions in different books of prime entry.

Higher Order Thinking  Why is it important to use different books of prime entry?
Questions  How do businesses benefit from the imprest system of petty cash?
 What challenges might a business face when recording
transactions manually?
 How does digital bookkeeping improve financial accuracy?
 What are the risks of keeping large amounts of cash at a business
property?

Plenary / Assessment 10  Quick quiz on books of prime entry and their functions.
mins  Group activity: Students record transactions in different journals.
 Reflection: How do books of prime entry help businesses maintain
financial accuracy?

Teacher Reflection-

What went well :

What could have

been better:

Teacher Name and Sign: ___________________

Coordinator name and Sign: ______________________Date: _____________________