Class: Senior Secondary School 1 (SS1 / SSS 1)
Term: Second Term
Week: 8
Age: 15 years
Duration: 45 minutes
Subject: Book Keeping
Curriculum Theme: Trade
Previous Lesson: Principles of Double Entry: Meaning and Roles of Double Entry.
Topic: Double column cash book
Subject Matter: Preparation of double column cash book, Differences from single column cash book

Specific Objectives

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

Cognitive Domain:

Define a double column cash book.
State the rules for preparing a double column cash book.
Identify the differences between a single column and a double column cash book.

Affective Domain:

Appreciate the importance of accurately recording cash and bank transactions.
Show interest in preparing cash books for various business scenarios.

Psychomotor Domain:

Prepare a simple double column cash book from given transactions.
Record cash and bank transactions correctly in a double column cash book.

Collaborate with peers to solve practical exercises on cash book preparation.

Reference Materials

The following resources were used in planning this lesson:

9 Years Basic Education Curriculum for Business Studies (Book Keeping Component)
Lagos State Unified Scheme of Work for Senior Secondary Schools
Simplified Book Keeping for Senior Secondary Schools by F.A. Adebayo

Instructional Materials

The teacher will teach this lesson with the aid of:

A chart showing a sample double column cash book format.
Whiteboard/Blackboard and markers/chalk.
Textbooks and notebooks.
Sample business transactions.

Rationale for the Lesson

This lesson helps pupils understand how businesses record both cash and bank transactions in one book, which is important for managing finances. It enables them to keep accurate records, which is a key skill for anyone involved in business or personal financial management.

Prerequisite/Previous Knowledge

Pupils are expected to have prior knowledge of the single column cash book, basic debit and credit principles, and the concept of business transactions.

Lesson Content/Board Summary

Double Column Cash Book

Definition of Double Column Cash Book

A double column cash book is a type of cash book used by businesses to record both cash and bank transactions in separate columns on the same side (debit and credit) of the book. It has two money columns on each side: one for cash and one for bank.

Features of a Double Column Cash Book

The following are the key features of a double column cash book:

It has a debit side and a credit side.
Each side has two money columns: one for ‘Cash’ and one for ‘Bank’.
It records all cash receipts and cash payments.
It records all bank deposits (receipts) and bank withdrawals/payments.
Contra entries are used when cash is deposited into the bank or withdrawn from the bank for office use.

Rules for Preparing a Double Column Cash Book

The following rules guide the preparation of a double column cash book:

All cash and bank receipts are recorded on the debit side.
All cash and bank payments are recorded on the credit side.
The cash column shows cash in hand.
The bank column shows the bank balance (overdraft or credit balance).
Debit the cash column for cash received.
Credit the cash column for cash paid out.
Debit the bank column for money paid into the bank.
Credit the bank column for money paid out of the bank.
A contra entry (indicated by ‘C’ in the folio column) is made when cash is transferred between the cash box and the bank account.

Differences between Single Column and Double Column Cash Book

The following are the differences between a single column and a double column cash book:

Number of Money Columns: A single column cash book has only one money column on each side (for cash), while a double column cash book has two money columns on each side (for cash and bank).
Types of Transactions Recorded: A single column cash book records only cash receipts and payments. A double column cash book records both cash and bank receipts and payments.
Contra Entries: Contra entries are not applicable in a single column cash book. Contra entries are a common feature of a double column cash book.
Bank Balance: A single column cash book does not show the bank balance. A double column cash book shows the bank balance alongside the cash balance.

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 topic of the double column cash book, explaining that businesses often deal with both cash and bank transactions simultaneously.
Pupils’ Activity: Pupils respond to the teacher’s questions and listen attentively to the introduction of the new topic.
Learning Point: Pupils recall previous knowledge and are introduced to the new lesson.

Step 2: Presentation of Double Column Cash Book

Time: 7 minutes
Teaching Skill: Explanation/Definition
Teacher’s Activity: The teacher defines a double column cash book, explaining its purpose and why it is used instead of a single column cash book when bank transactions are involved. The teacher uses the cash book chart to illustrate its format, highlighting the cash and bank columns on both the debit and credit sides.
Pupils’ Activity: Pupils listen, observe the chart, and take notes on the definition and format.
Learning Point: Pupils understand the definition and basic structure of a double column cash book.

Step 3: Explanation of Features

Time: 7 minutes
Teaching Skill: Elaboration/Illustration
Teacher’s Activity: The teacher elaborates on the features of a double column cash book, explaining the role of each column (date, particulars, folio, cash, bank). The teacher also introduces the concept of contra entries and their importance.
Pupils’ Activity: Pupils ask questions for clarification and make notes on the features.
Learning Point: Pupils understand the specific components and functionality of the double column cash book.

Step 4: Elaboration of Rules for Preparation

Time: 8 minutes
Teaching Skill: Listing/Instruction
Teacher’s Activity: The teacher lists and explains the rules for preparing a double column cash book, emphasizing the debiting of receipts and crediting of payments for both cash and bank columns. The teacher gives examples of transactions and how they would be treated according to the rules, particularly focusing on contra entries.
Pupils’ Activity: Pupils write down the rules and participate in discussing how different transactions would be recorded.
Learning Point: Pupils learn the fundamental rules for accurate entry into the double column cash book.

Step 5: Demonstration of Preparation

Time: 8 minutes
Teaching Skill: Demonstration/Practical Application
Teacher’s Activity: The teacher demonstrates the preparation of a simple double column cash book on the board using a few sample transactions, including at least one contra entry. The teacher guides pupils through each step, explaining where each amount should be posted and why.
Pupils’ Activity: Pupils observe the demonstration, follow along in their notebooks, and ask questions about the entries.
Learning Point: Pupils see a practical example of how to prepare a double column cash book.

Step 6: Discussion of Differences

Time: 5 minutes
Teaching Skill: Comparison/Analysis
Teacher’s Activity: The teacher facilitates a discussion comparing the single column cash book with the double column cash book, highlighting the key differences in terms of columns, types of transactions, and the presence of contra entries. The teacher encourages pupils to state these differences.
Pupils’ Activity: Pupils actively participate in the discussion, stating the differences they have observed or learned.
Learning Point: Pupils can differentiate between single and double column cash books.

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.
State three rules for preparing a double column cash book.
Mention two differences between a single column cash book and a double column cash book.
What is a contra entry in a double column cash book?

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 accurate cash book keeping. The teacher gives pupils a short exercise to prepare a double column cash book with a few transactions as homework.
Pupils’ Activity: Pupils listen to the summary and copy down the homework assignment.
Learning Point: Pupils reinforce their understanding and apply what they have learned.

Lesson Keywords

Double Column Cash Book – A cash book with separate columns for cash and bank transactions on both the debit and credit sides.
Cash Column – The column in a cash book used to record cash receipts and payments.
Bank Column – The column in a cash book used to record bank deposits and withdrawals/payments.
Contra Entry – An entry that affects both the cash and bank columns of a cash book on the same date, representing a transfer of funds between cash and bank accounts.

Differentiation

For pupils who grasp the concept quickly, the teacher can provide more complex transactions for practice or encourage them to help struggling peers. For pupils needing more support, the teacher can provide simplified examples, offer one-on-one guidance, or pair them with higher-achieving pupils for peer learning.

Note for teachers using this lesson plan

Ensure that pupils have a strong foundation in debit and credit principles before introducing the double column cash book. Use clear and simple language, and provide ample practical examples and exercises to reinforce understanding. Emphasize the importance of contra entries with clear illustrations.