Class: Senior Secondary School 1 (SS1 / SSS 1)
Term: First Term
Week: 12
Age: 15 years
Duration: 45 minutes
Subject: Book Keeping
Curriculum Theme: Trade
Previous Lesson: Book of Original Entry: Journal.
Topic: Book of original entry
Subject Matter: Extracting information from source documents, Differentiating types of journals

Specific Objectives

By the end of the lesson, pupils should be able to:

Cognitive Domain:

Define book of original entry.
Explain the process of extracting information from source documents.
List different types of journals.
Differentiate between various types of journals based on their purpose.

Affective Domain:

Appreciate the importance of accurate record keeping for business operations.
Show willingness to learn and apply proper book-keeping procedures.

Psychomotor Domain:

Extract relevant information from given source documents.
Identify the appropriate journal for recording different types of transactions.

Work collaboratively when analyzing source documents and identifying journal entries.

Reference Materials

The following resources were used in planning this lesson:

9 Years Basic Education Curriculum for Senior Secondary Schools.
State Unified Scheme of Work for Book Keeping (SSS 1).
Anyanwuocha, R.A. (2018). Comprehensive Book Keeping for Senior Secondary Schools. A. Johnson Publishers Ltd.
https://nigeriancurriculum.com/book-keeping-sss-1/
https://www.study.com/academy/lesson/what-are-books-of-original-entry-definition-types.html

Instructional Materials

The teacher will teach this lesson with the aid of:

Sample source documents (e.g., invoices, receipts, debit notes, credit notes).
Charts showing examples of different journals.
Whiteboard and markers.

Rationale for the Lesson

This lesson helps pupils understand how initial business transactions are recorded, which is fundamental to creating accurate financial statements. Knowing how to extract information and use the correct journal enables pupils to maintain proper financial records for any business.

Prerequisite/Previous Knowledge

Pupils are expected to have prior knowledge of source documents, basic business transactions, and the need for record-keeping in a business.

Lesson Content/Board Summary

Book of Original Entry (Journals)

Meaning of Book of Original Entry (Journal)

A book of original entry, also known as a journal, is the first book where business transactions are recorded in chronological order (date order) as they occur. It provides a detailed record of each transaction before it is posted to the ledgers.

Extraction of Information from Source Documents

Extraction of information involves carefully identifying and taking out the relevant details from source documents to record them in the appropriate journal. Source documents provide the evidence for every transaction.

The following information is typically extracted:

Date of the transaction.
Description of the transaction (e.g., goods sold, goods purchased).
Names of the parties involved (buyer, seller).
Amount of the transaction.
Reference number of the source document.
Payment terms (cash or credit).

Types of Journals

There are different types of journals, each designed to record specific kinds of transactions:

General Journal (Journal Proper): Used to record transactions that do not fit into any other specialized journal. Examples include opening entries, closing entries, adjustment entries, and correction of errors.
Sales Journal (Sales Day Book): Used to record all credit sales of goods. Cash sales are recorded in the Cash Book.
Purchases Journal (Purchases Day Book): Used to record all credit purchases of goods. Cash purchases are recorded in the Cash Book.
Returns Inwards Journal (Sales Returns Day Book): Used to record goods returned by customers to the business.
Returns Outwards Journal (Purchases Returns Day Book): Used to record goods returned by the business to its suppliers.
Cash Book: Used to record all cash receipts and cash payments. It serves as both a book of original entry and a ledger account.

Differentiating Types of Journals

Journals are differentiated by the specific types of transactions they are designed to record:

The Sales Journal records only credit sales of goods.
The Purchases Journal records only credit purchases of goods.
The Returns Inwards Journal records goods returned by customers.
The Returns Outwards Journal records goods returned to suppliers.
The Cash Book records all cash receipts and payments.
The General Journal records all other transactions that do not fit into the specialized journals.

Teaching Methods/Instructional Techniques

Discussion, Lecture, Demonstration, Question and Answer, Visual Aids

Instructional Procedures

Step 1: Introduction

Time: 5 minutes
Teaching Skill: Set Induction
Teacher’s Activity: The teacher greets the pupils, reviews the previous lesson on source documents, and asks pupils to mention some source documents they know. The teacher then explains that these documents are the basis for recording transactions.
Pupils’ Activity: Pupils respond to questions and listen attentively.
Learning Point: Pupils recall previous knowledge and are prepared for the new topic.

Step 2: Presentation of Topic

Time: 5 minutes
Teaching Skill: Explanation/Introduction
Teacher’s Activity: The teacher introduces the topic “Book of Original Entry” and explains what it is, emphasizing its role as the first record of transactions. The teacher writes the topic on the board.
Pupils’ Activity: Pupils listen, ask questions for clarity, and write down the topic.
Learning Point: Pupils understand the meaning and purpose of books of original entry.

Step 3: Explanation of Extraction from Source Documents

Time: 10 minutes
Teaching Skill: Demonstration/Explanation
Teacher’s Activity: The teacher explains the process of extracting information from source documents. Using a sample invoice or receipt, the teacher demonstrates how to identify the date, description, parties involved, and amount.
Pupils’ Activity: Pupils observe the demonstration, ask questions, and practice identifying information from provided sample documents (if available).
Learning Point: Pupils learn how to correctly extract essential information from source documents.

Step 4: Types of Journals

Time: 10 minutes
Teaching Skill: Listing/Explanation
Teacher’s Activity: The teacher lists and explains different types of journals, such as the General Journal, Sales Journal, Purchases Journal, Returns Inwards Journal, Returns Outwards Journal, and Cash Book, briefly describing the purpose of each. The teacher may use charts to illustrate.
Pupils’ Activity: Pupils listen, take notes, and ask questions about the various journals.
Learning Point: Pupils identify and understand the purpose of different types of journals.

Step 5: Differentiating Journals

Time: 5 minutes
Teaching Skill: Comparative Analysis
Teacher’s Activity: The teacher guides pupils to differentiate between the various journals by asking questions about which type of transaction each journal records. For example, “Which journal records credit sales?”
Pupils’ Activity: Pupils actively participate in the discussion, comparing and contrasting the functions of different journals.
Learning Point: Pupils can distinguish between the different journals based on the transactions they record.

Step 6: Practical Application

Time: 5 minutes
Teaching Skill: Application/Practice
Teacher’s Activity: The teacher provides a few simple transaction scenarios (e.g., “Sold goods on credit to Mr. Obi,” “Paid cash for office supplies”) and asks pupils to state which journal would be used to record each.
Pupils’ Activity: Pupils identify the appropriate journal for each transaction scenario.
Learning Point: Pupils apply their knowledge to practical scenarios.

Step 7: Evaluation/Review

Time: 5 minutes

Teaching Skill: Questioning/Assessment

Teacher’s Activity: The teacher evaluates the learning by asking the following questions:

What is a book of original entry?
Mention three pieces of information that can be extracted from a source document.
List any four types of journals.
Differentiate between the Sales Journal and the Purchases Journal.

Pupils’ Activity: Pupils answer orally and in writing.

Learning Point: Pupils demonstrate understanding of the lesson.

Step 8: Conclusion

Time: 5 minutes
Teaching Skill: Summarization/Assignment
Teacher’s Activity: The teacher summarizes the key points of the lesson, reiterating the importance of journals in book-keeping. The teacher assigns homework: “Find out the format of a General Journal.”
Pupils’ Activity: Pupils listen to the summary and copy the homework.
Learning Point: Pupils consolidate their understanding and are given tasks for further learning.

Lesson Keywords

Journal – The first book where business transactions are recorded in chronological order.
Source Document – Original evidence of a transaction, e.g., invoice, receipt.
Extraction – The process of identifying and taking out relevant details from a source document.
Sales Journal – Records all credit sales of goods.
Purchases Journal – Records all credit purchases of goods.
Cash Book – Records all cash receipts and cash payments.
General Journal – Records transactions not suitable for other specialized journals.

Differentiation

For pupils who grasp the concepts quickly, the teacher can provide more complex transaction scenarios or ask them to explain the implications of using the wrong journal. For pupils needing more support, the teacher can provide simpler examples, one-on-one guidance, or pre-filled templates to help them extract information.

Note for teachers using this lesson plan

Ensure you have clear, legible sample source documents and journal formats. A practical demonstration of extracting information from a document and identifying the corresponding journal will be very helpful. Encourage active participation and questions from pupils to ensure clarity on the different types of journals.