Class: Senior Secondary School 1 (SS1 / SSS 1)
Term: 1st Term
Week: 10
Age: 15 years
Duration: 45 minutes
Subject: Book Keeping
Curriculum Theme: Trade
Previous Lesson: Source Documents: Content and Uses of Source Documents.
Topic: Book of original entry
Subject Matter: Meaning of journals, Types of journals

Specific Objectives

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

Cognitive Domain:

Define the term ‘journal’.
State the purpose of journals in book keeping.
List and explain at least five types of journals.

Affective Domain:

Appreciate the importance of journals in maintaining accurate financial records.
Show interest in correctly classifying business transactions into appropriate journals.

Psychomotor Domain:

Identify various source documents that lead to journal entries.
Prepare simple entries in a general journal.

Participate actively in group discussions about different types of journals.

Reference Materials

The following resources were used in planning this lesson:

9 Years Basic Education Curriculum for Business Studies (Book Keeping Component)
State Unified Scheme of Work for Senior Secondary School Book Keeping
Simplified and Amplified Book-Keeping and Accounting by F.O. Okoli
https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f3/technical-articles/books-of-prime-entry.html
https://www.investopedia.com/terms/j/journal.asp

Instructional Materials

The teacher will teach this lesson with the aid of:

Sample source documents (e.g., invoices, receipts, credit notes, debit notes)
Charts showing examples of different types of journals (e.g., General Journal, Cash Book, Sales Day Book)
Whiteboard and markers/chalk

Rationale for the Lesson

Understanding journals helps pupils to correctly record business transactions in an organised manner. This knowledge is important for maintaining accurate financial records, which is a fundamental aspect of both personal and business accounting.

Prerequisite/Previous Knowledge

Pupils have a basic understanding of business transactions, source documents, and the concepts of debit and credit.

Lesson Content/Board Summary

Book of Original Entry (Journals)

Meaning of Journals

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

The main purpose of a journal is to:

Provide a complete chronological record of all transactions.
Reduce the chances of errors by recording transactions systematically.
Show the debit and credit aspects of each transaction in one place.
Provide an explanation (narration) for each transaction.

Types of Journals

Businesses use various types of journals depending on the nature and volume of their transactions. The following are common types of journals:

General Journal: This is used to record transactions that do not fit into any other specialised journal. Examples include opening entries, closing entries, adjustment entries, and correction of errors.
Cash Book: This journal is used to record all cash receipts (money coming in) and cash payments (money going out). It often serves as both a journal and a ledger account for cash and bank transactions.
Sales Day Book (or Sales Journal): This is used to record all credit sales of goods. Cash sales are not recorded here.
Purchases Day Book (or Purchases Journal): This is used to record all credit purchases of goods for resale. Cash purchases are not recorded here.
Returns Inwards Book (or Sales Returns Journal): This records goods returned to the business by customers (sales returns).
Returns Outwards Book (or Purchases Returns Journal): This records goods returned by the business to its suppliers (purchases returns).

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 how these documents help in recording transactions. The teacher then introduces the topic by explaining that after source documents, transactions are first recorded in a special book.
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 writes the topic “Book of Original Entry (Journals)” on the board and states the specific objectives for the lesson.
Pupils’ Activity: Pupils copy the topic and objectives into their notebooks.
Learning Point: Pupils know what they are expected to learn during the lesson.

Step 3: Meaning of Journals

Time: 10 minutes
Teaching Skill: Explanation/Definition
Teacher’s Activity: The teacher explains the meaning of a journal as a book of original entry where transactions are first recorded chronologically. The teacher also explains the purpose of journals, emphasizing their role in providing detailed, systematic records and reducing errors.
Pupils’ Activity: Pupils listen, ask questions for clarification, and take notes.
Learning Point: Pupils understand what a journal is and why it is used.

Step 4: Types of Journals

Time: 15 minutes
Teaching Skill: Explanation/Demonstration
Teacher’s Activity: The teacher introduces the various types of journals. For each type (General Journal, Cash Book, Sales Day Book, Purchases Day Book, Returns Inwards Book, Returns Outwards Book), the teacher explains its specific use and shows examples using charts or the whiteboard. The teacher uses sample source documents to illustrate which journal each document would lead to.
Pupils’ Activity: Pupils observe the examples, ask questions, and take notes on the different types and their uses.
Learning Point: Pupils can identify and differentiate between various types of journals.

Step 5: 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 journal in Book Keeping?
State two purposes of keeping journals.
Mention any four types of journals.
Explain the main function of the Sales Day Book.

Pupils’ Activity: Pupils answer orally and in writing.

Learning Point: Pupils demonstrate understanding of the lesson.

Step 6: Conclusion

Time: 5 minutes
Teaching Skill: Summarization/Consolidation
Teacher’s Activity: The teacher summarises the key points of the lesson, reiterating the definition of journals, their purpose, and the various types discussed. The teacher assigns homework.
Pupils’ Activity: Pupils listen to the summary and copy the homework.
Learning Point: Pupils consolidate their understanding and are given an opportunity for further practice.

Lesson Keywords

Journal – A book of original entry where business transactions are first recorded chronologically.
Original Entry – The first place a transaction is recorded.
General Journal – A journal for recording transactions not fitting into specialised journals.
Cash Book – A journal for recording all cash receipts and payments.
Sales Day Book – A journal for recording all credit sales of goods.
Purchases Day Book – A journal for recording all credit purchases of goods.
Returns Inwards – Goods returned to the business by customers.
Returns Outwards – Goods returned by the business to its suppliers.

Differentiation

For pupils who grasp concepts quickly, the teacher can provide more complex scenarios involving multiple journal entries or ask them to prepare simple journal formats. For pupils needing more support, the teacher will provide simplified examples, offer individual attention, and allow peer-to-peer explanations, focusing on identifying the correct journal for basic transactions.

Note for teachers using this lesson plan

Ensure to bring actual examples of source documents to make the lesson more practical and relatable. Encourage pupils to ask questions and participate in discussions to foster a deeper understanding of how journals are used in real business scenarios.