Class: Senior Secondary School 1 (SS1, SS 1, SSS1, SSS 1)
Term: 3rd Term
Week: 7
Age: 15 years
Duration: 45 minutes
Subject: Office Practice
Curriculum Theme: Office Practice
Previous Lesson: Sales Documents I.
Topic: Sales Documents Cont.
Subject Matter: order, delivery note and consignment note, invoice, pro forma invoice.

Specific Objectives

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

Cognitive Domain:

define order and state its purpose in a sales transaction.
differentiate between delivery note and consignment note.
define invoice and list its major contents.
define pro forma invoice and state how it differs from an invoice.
state the uses of order, delivery note, consignment note, invoice, and pro forma invoice.

Affective Domain:

show a positive attitude to accurate record keeping in sales transactions.
value honesty and clarity when stating prices, quantities, and payment terms.

Psychomotor Domain:

complete a simple order form using given item details.
fill a specimen invoice and pro forma invoice using a provided template.

work in groups to match each sales document with its correct use.
participate in class discussion by giving practical examples of documents used in business.

Reference Materials

The following resources were used in planning this lesson:

9 Years Basic Education Curriculum
State Unified Scheme of Work
Office Practice for Senior Secondary Schools Textbook
Investopedia: Invoice
Encyclopaedia Britannica: Invoice
AccountingCoach: Invoices

Instructional Materials

The teacher will teach this lesson with the aid of:

specimen order forms
delivery note samples
consignment note samples
invoice samples
pro forma invoice templates
whiteboard and marker

Rationale for the Lesson

Sales documents help businesses to confirm orders, deliver goods correctly, and keep proper records of payment. Understanding these documents helps pupils handle real buying and selling situations and prepare for office and business work.

Prerequisite/Previous Knowledge

Pupils have learned basic sales documents such as letter of enquiry, quotation, catalogue, and price list.

Lesson Content/Board Summary

Sales Documents Cont.

Order

An order is a document sent by a buyer to a seller requesting the supply of specified goods or services in stated quantities and conditions.

The following are common contents of an order:

name and address of buyer and seller
order number and date
description of goods and quantities
unit price or agreed price (where applicable)
delivery address and delivery date
payment terms and mode of payment
signature and designation of the buyer’s officer

Delivery Note

A delivery note is a document sent with goods to show the goods delivered and to enable the buyer confirm the quantity and condition of items received.

The following are uses of a delivery note:

helps the buyer check items delivered against the order
serves as evidence that goods were delivered
supports record keeping in the store or receiving unit

Consignment Note

A consignment note is a document used when goods are sent through a carrier or transport company, showing details of the goods and the parties involved in the delivery.

The following are common contents of a consignment note:

name and address of consignor (sender)
name and address of consignee (receiver)
description of goods and number of packages
weight and special handling instructions
mode of transport and destination
date of dispatch and reference number

Invoice

An invoice is a document sent by the seller to the buyer requesting payment for goods supplied or services rendered.

The following are common contents of an invoice:

invoice number and date
name and address of seller and buyer
description of goods and quantities
unit price, total amount, and discounts (if any)
tax or other charges (where applicable)
total amount payable
payment terms and due date

Pro Forma Invoice

A pro forma invoice is a preliminary invoice issued before the supply of goods, showing expected prices and terms to guide the buyer in making payment arrangements or approval.

The following are differences between invoice and pro forma invoice:

an invoice is issued after supply of goods, while a pro forma invoice is issued before supply
an invoice is a demand for payment, while a pro forma invoice is mainly for information and arrangement
an invoice may be used for final accounting entry, while a pro forma invoice is not the final bill

Summary Uses of These Sales Documents

The following are uses of order, delivery note, consignment note, invoice, and pro forma invoice:

confirm and record buyer’s request for goods
guide correct delivery and receipt of goods
support transport and tracking of goods in transit
provide evidence for payment and accounting records
reduce disputes by showing quantities, prices, and terms clearly

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 displays an invoice and a delivery note and asks pupils to state what each document is used for, then introduces the topic.
Pupils’ Activity: Pupils observe the samples and respond based on their understanding of sales transactions.
Learning Point: Different sales documents are used at different stages of buying and selling.

Step 2: Order

Time: 7 minutes
Teaching Skill: Explanation
Teacher’s Activity: The teacher explains the meaning of an order, lists its common contents, and guides pupils to fill a specimen order form.
Pupils’ Activity: Pupils complete a simple order form using given item details and quantities.
Learning Point: An order is used to request specified goods or services from a seller.

Step 3: Delivery Note

Time: 6 minutes
Teaching Skill: Demonstration
Teacher’s Activity: The teacher explains a delivery note, shows a sample, and guides pupils to identify key details on the document.
Pupils’ Activity: Pupils identify item description, quantity, and receiver’s confirmation space on the sample.
Learning Point: A delivery note supports checking and confirmation of goods delivered.

Step 4: Consignment Note

Time: 6 minutes
Teaching Skill: Explanation
Teacher’s Activity: The teacher explains a consignment note and highlights how it is used when goods are transported by a carrier.
Pupils’ Activity: Pupils mention situations where a transport company may be used and identify consignor and consignee on the sample.
Learning Point: A consignment note records details of goods sent through a carrier.

Step 5: Invoice

Time: 7 minutes
Teaching Skill: Explanation
Teacher’s Activity: The teacher explains invoice, lists its contents, and guides pupils to locate invoice number, item details, and total amount payable on a specimen.
Pupils’ Activity: Pupils fill a simple invoice template using given prices and quantities.
Learning Point: An invoice is issued to request payment for goods supplied or services rendered.

Step 6: Pro Forma Invoice

Time: 4 minutes
Teaching Skill: Comparison
Teacher’s Activity: The teacher explains pro forma invoice and compares it with an invoice using clear points from the board summary.
Pupils’ Activity: Pupils state differences between invoice and pro forma invoice and give possible uses.
Learning Point: A pro forma invoice is issued before supply to guide payment and approval arrangements.

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 an order and state two contents of an order.
Differentiate between delivery note and consignment note.
List four contents of an invoice.
Explain pro forma invoice and state two differences between it and an invoice.

Pupils’ Activity: Pupils answer orally and in writing.

Learning Point: Pupils demonstrate understanding of the lesson.

Step 8: Conclusion

Time: 5 minutes
Teaching Skill: Recap/Summarization
Teacher’s Activity: The teacher summarizes the meaning and uses of order, delivery note, consignment note, invoice, and pro forma invoice, then gives an assignment: prepare a simple sales transaction case and write the order and pro forma invoice for three items.
Pupils’ Activity: Pupils copy the summary and assignment and submit questions for clarification.
Learning Point: Sales documents guide ordering, delivery, transport, and payment in business transactions.

Lesson Keywords

Order – a document used by a buyer to request goods or services from a seller.
Delivery note – a document sent with goods to help confirm items delivered.
Consignment note – a document used for goods sent through a carrier, showing dispatch and delivery details.
Invoice – a document issued by a seller to request payment for goods supplied.
Pro forma invoice – a preliminary invoice issued before supply to show expected prices and terms.

Differentiation

Pupils who learn faster will prepare a complete set of documents for a short transaction scenario, while pupils who need support will use guided templates to fill missing parts of each document and match each document to its correct use.

Note for teachers using this lesson plan

Use clear specimen samples and keep figures simple when pupils are filling templates. Emphasize accuracy in dates, quantities, and totals, and explain where each document appears in the sequence of a sales transaction.