Class: Senior Secondary School 1 (SS1 / SSS1)
Term: Second Term
Week: 6
Age: 15 years
Duration: 45 minutes
Subject: Book Keeping
Curriculum Theme: Trade
Previous Lesson: Single Column Cash Book: Preparation and Practice Exercises.
Topic: Double Column Cash Book
Subject Matter: Meaning of double column cash book, Identification of items

Specific Objectives

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

Cognitive Domain:

Define a double column cash book.
State the purpose of a double column cash book.
Identify items and accounts to be posted in a double column cash book.

Affective Domain:

Appreciate the importance of maintaining accurate cash records in a business.
Develop an interest in learning more about different types of cash books.

Psychomotor Domain:

Draw the basic format of a double column cash book.
Post simple transactions into a double column cash book.

Participate actively in class discussions and group activities.

Reference Materials

The following resources were used in planning this lesson:

9 Years Basic Education Curriculum for Business Studies (Book Keeping Section).
State Unified Scheme of Work for Senior Secondary Schools.
Anyanwu, A. (2018). Essential Financial Accounting for Senior Secondary Schools. Onitsha: Africana First Publishers Plc.
https://nigerianstat.gov.ng/elibrary
https://waeconline.org.ng/e-learning

Instructional Materials

The teacher will teach this lesson with the aid of:

A chart showing the format of a double column cash book.
Whiteboard/chalkboard.
Markers/chalk.
Relevant textbooks.

Rationale for the Lesson

This lesson helps pupils understand how businesses record both cash and bank transactions in a single book. It enables pupils to properly track money received and paid out, which is important for managing personal finances and understanding business operations.

Prerequisite/Previous Knowledge

Pupils have prior knowledge of the single column cash book, basic accounting concepts such as debit and credit, and the meaning of cash and bank transactions.

Lesson Content/Board Summary

Double Column Cash Book

Meaning of Double Column Cash Book

A double column cash book is a type of cash book used to record both cash and bank transactions simultaneously. It has two money columns on both the debit (receipts) and credit (payments) sides: one for cash and one for bank.

Purpose of a Double Column Cash Book

The following are the purposes of a double column cash book:

To record all cash receipts and payments.
To record all bank receipts (deposits) and payments (withdrawals/cheques).
To provide a clear and concise summary of cash and bank balances at any given time.
To make it easier to reconcile the bank balance with the bank statement.
To reduce the number of ledger accounts by combining the cash and bank accounts into one book.

Format of a Double Column Cash Book

A double column cash book has two main sides: the Debit side (for receipts) and the Credit side (for payments). Each side contains columns for Date, Particulars, Folio, Cash Amount, and Bank Amount.

The format includes:

Debit Side (Receipts): Date, Particulars (details of receipt), Folio (ledger reference), Cash (amount received in cash), Bank (amount received through bank/cheque).
Credit Side (Payments): Date, Particulars (details of payment), Folio (ledger reference), Cash (amount paid in cash), Bank (amount paid through bank/cheque).

Identification of Items (Entries)

Transactions are entered into the double column cash book based on whether they increase or decrease cash or bank balances.

Cash Receipts: Money received in cash is debited in the cash column. Example: Cash sales.
Bank Receipts: Money received directly into the bank or cheques received and deposited are debited in the bank column. Example: Cheque from a debtor.
Cash Payments: Money paid out in cash is credited in the cash column. Example: Cash purchases.
Bank Payments: Money paid out from the bank (e.g., by cheque or direct debit) is credited in the bank column. Example: Cheque paid to a supplier.
Contra Entries: These are transactions that affect both the cash and bank columns of the cash book on the same date. They are marked with a ‘C’ in the folio column. Examples:
- Cash deposited into the bank: Cash column credited, Bank column debited.
- Cash withdrawn from the bank for office use: Bank column credited, Cash column debited.

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 and reviews the previous lesson on the single column cash book, asking questions like, “What is a cash book?” and “What types of transactions are recorded in a single column cash book?” The teacher then introduces the new topic, “Double Column Cash Book,” explaining that businesses often deal with both cash and bank transactions, leading to the need for a more comprehensive cash book.
Pupils’ Activity: Pupils respond to questions and listen attentively to the introduction of the new topic.
Learning Point: Pupils recall previous knowledge and are prepared for the new lesson.

Step 2: Meaning of Double Column Cash Book

Time: 7 minutes
Teaching Skill: Explanation/Definition
Teacher’s Activity: The teacher explains the meaning of a double column cash book, emphasizing that it records both cash and bank transactions. The teacher uses simple examples to illustrate its function.
Pupils’ Activity: Pupils listen, take notes, and ask questions for clarification.
Learning Point: Pupils understand the definition of a double column cash book.

Step 3: Purpose of a Double Column Cash Book

Time: 7 minutes
Teaching Skill: Elaboration/Listing
Teacher’s Activity: The teacher explains the various purposes of maintaining a double column cash book, such as tracking cash and bank balances, and aiding bank reconciliation. The teacher writes key points on the board.
Pupils’ Activity: Pupils listen, contribute to the discussion, and write down the points.
Learning Point: Pupils understand why a double column cash book is used in business.

Step 4: Format of a Double Column Cash Book

Time: 8 minutes
Teaching Skill: Demonstration/Illustration
Teacher’s Activity: The teacher displays the chart showing the format of a double column cash book. The teacher explains each column (Date, Particulars, Folio, Cash, Bank) on both the debit and credit sides, highlighting their significance.
Pupils’ Activity: Pupils observe the chart, draw the format in their notebooks, and ask questions about the columns.
Learning Point: Pupils can identify and draw the basic format of a double column cash book.

Step 5: Identification of Items (Entries)

Time: 8 minutes
Teaching Skill: Explanation/Application
Teacher’s Activity: The teacher explains how different transactions are posted into the double column cash book, focusing on cash receipts/payments, bank receipts/payments, and contra entries. The teacher provides simple examples for each type of entry.
Pupils’ Activity: Pupils listen, take notes, and participate in identifying where specific transactions would be recorded.
Learning Point: Pupils learn to correctly identify and categorize transactions for posting.

Step 6: Class Activity/Practice

Time: 5 minutes
Teaching Skill: Guided Practice
Teacher’s Activity: The teacher gives a few simple transactions (e.g., “Received cash from sales N5,000,” “Paid rent by cheque N3,000,” “Deposited cash N2,000 into bank”) and guides pupils to post them into the format drawn in their notebooks.
Pupils’ Activity: Pupils attempt to post the transactions, seeking assistance from the teacher where needed.
Learning Point: Pupils practice applying their knowledge of posting transactions.

Step 7: Evaluation/Review

Time: 5 minutes

Teaching Skill: Questioning/Assessment

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

Define a double column cash book.
Mention two purposes of a double column cash book.
Name the two money columns found on each side of a double column cash book.
Explain what a contra entry is and give one example.

Pupils’ Activity: Pupils answer orally and in writing.

Learning Point: Pupils demonstrate understanding of the lesson.

Step 8: Conclusion

Time: 2 minutes
Teaching Skill: Summarization
Teacher’s Activity: The teacher summarizes the key points of the lesson, reiterating the definition, purpose, and basic entries of a double column cash book. The teacher assigns homework, asking pupils to draw a blank double column cash book format and list five transactions that would be recorded in it.
Pupils’ Activity: Pupils listen to the summary and copy down the homework.
Learning Point: Pupils consolidate their understanding of the lesson.

Lesson Keywords

Cash Book – A book used to record all cash and bank transactions.
Double Column Cash Book – A cash book with separate columns for cash and bank amounts on both the debit and credit sides.
Cash Column – The column in a cash book specifically for recording cash transactions.
Bank Column – The column in a cash book specifically for recording bank transactions (cheques, deposits, withdrawals from bank).
Contra Entry – A transaction that affects both the cash and bank columns of the cash book simultaneously, e.g., cash deposited into the bank or cash withdrawn from the bank for office use.
Debit – The left side of an account, typically used for recording increases in assets or decreases in liabilities/equity.
Credit – The right side of an account, typically used for recording decreases in assets or increases in liabilities/equity.

Differentiation

For pupils who grasp concepts quickly, the teacher can provide more complex transactions involving discounts or bank charges to post. For pupils who need more support, the teacher will offer one-on-one guidance and provide additional simple examples or a pre-formatted template to practice posting entries.

Note for teachers using this lesson plan

Ensure the chart for the double column cash book is clearly visible to all pupils. Encourage active participation and questions, especially when explaining contra entries, as they can be confusing initially. Provide sufficient practice examples to reinforce understanding of posting. Emphasize the practical application of this knowledge in real-world business scenarios.