Class: Senior Secondary School 1 (SS1 / SSS 1)
Term: 2nd Term
Week: 4
Age: 15 years
Duration: 45 minutes
Subject: Book Keeping
Curriculum Theme: Trade
Previous Lesson: Ledger: Uses of Ledger and Posting Entries.
Topic: Single column cash book
Subject Matter: Meaning of single column cash book, Items, Uses

Specific Objectives

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

Cognitive Domain:

Define a single column cash book.
State the items recorded in a single column cash book.
Explain the uses of a single column cash book.

Affective Domain:

Appreciate the importance of keeping proper cash records.
Show interest in preparing a single column cash book.

Psychomotor Domain:

Prepare a simple format of a single column cash book.

Collaborate with peers to discuss cash book entries.

Reference Materials

The following resources were used in planning this lesson:

9 Years Basic Education Curriculum for Business Studies.
State Unified Scheme of Work for Senior Secondary Schools.
Ezema, C. (2018). Simplified Book Keeping and Accounts for Senior Secondary Schools.

Instructional Materials

The teacher will teach this lesson with the aid of:

A chart showing the format of a single column cash book.
Whiteboard/chalkboard and markers/chalk.

Rationale for the Lesson

This lesson helps pupils understand how businesses record their daily cash transactions. Learning about the single column cash book enables pupils to track money received and paid out, which is a basic skill for managing personal and business finances.

Prerequisite/Previous Knowledge

Pupils have a basic understanding of business transactions and the concepts of debit and credit in accounting.

Lesson Content/Board Summary

Single Column Cash Book

Meaning of Single Column Cash Book

A single column cash book is a book of original entry and a ledger account that records all cash receipts and cash payments of a business. It has two sides: the debit side for cash received and the credit side for cash paid out.

Items Found in a Single Column Cash Book

The following are the main items found in a single column cash book:

Date: The date on which the transaction occurred.
Particulars: A brief description of the transaction (e.g., Sales, Purchases, Rent Paid, Cash from Customer).
Folio (Ledger Folio – L.F.): A reference column to indicate the page number of the ledger account to which the entry is posted.
Amount: The monetary value of the cash transaction.

Uses of a Single Column Cash Book

The single column cash book is used for the following purposes:

To record all cash transactions (both receipts and payments) in chronological order.
To show the cash balance (cash at hand) of the business at any given time.
To help detect errors or fraud related to cash transactions.
To provide necessary information for preparing other financial statements, such as the Trial Balance and Income Statement.

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 asks them what they understand by “cash” and “book”. The teacher then introduces the topic by explaining that businesses need to keep a record of all money that comes in and goes out.
Pupils’ Activity: Pupils respond to the teacher’s questions and listen attentively to the introduction.
Learning Point: Pupils are prepared for the lesson and recall prior knowledge related to cash.

Step 2: Explanation of Meaning

Time: 10 minutes
Teaching Skill: Explanation/Definition
Teacher’s Activity: The teacher explains the meaning of a single column cash book, emphasizing that it records only cash receipts and payments. The teacher uses the chart to show the two sides (debit and credit) and explains that cash received is debited and cash paid is credited.
Pupils’ Activity: Pupils listen, observe the chart, and ask questions for clarification.
Learning Point: Pupils understand the definition and basic structure of a single column cash book.

Step 3: Identification of Items

Time: 10 minutes
Teaching Skill: Illustration/Listing
Teacher’s Activity: The teacher points to the chart of the single column cash book and identifies and explains each column: Date, Particulars, Folio, and Amount. The teacher gives examples of what would be written in each column.
Pupils’ Activity: Pupils observe the chart and take notes on the items found in the cash book.
Learning Point: Pupils can identify and describe the components of a single column cash book.

Step 4: Discussion of Uses

Time: 10 minutes
Teaching Skill: Discussion/Elaboration
Teacher’s Activity: The teacher leads a discussion on the various uses of a single column cash book for a business. The teacher highlights how it helps in tracking cash, determining cash balance, and preventing errors.
Pupils’ Activity: Pupils contribute to the discussion by suggesting reasons why a business would keep a cash book and note down the uses.
Learning Point: Pupils understand the practical importance and applications of a single column cash book.

Step 5: Evaluation/Review

Time: 5 minutes

Teaching Skill: Questioning/Assessment

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

Define a single column cash book.
Mention three items found in a single column cash book.
State two uses of a single column cash book.
If cash is received, which side of the cash book is affected?

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
Teacher’s Activity: The teacher summarizes the key points of the lesson, reiterating the definition, items, and uses of a single column cash book. The teacher also gives an assignment for pupils to draw a format of a single column cash book.
Pupils’ Activity: Pupils listen to the summary and copy the assignment.
Learning Point: Pupils consolidate their understanding of the topic.

Lesson Keywords

Cash Book – A book of original entry where all cash transactions (receipts and payments) are recorded.
Debit – The left-hand side of an account, used in a cash book to record cash receipts.
Credit – The right-hand side of an account, used in a cash book to record cash payments.
Receipts – Money received by a business.
Payments – Money paid out by a business.

Differentiation

For pupils who grasp concepts quickly, the teacher can provide additional complex cash transactions to record. For pupils who need more support, the teacher will provide simplified examples and one-on-one guidance, ensuring they understand the basic format and entry rules before moving on.

Note for teachers using this lesson plan

Ensure the chart of the single column cash book is clear and visible to all pupils. Encourage active participation and use real-life examples to make the lesson relatable. Emphasize the importance of accuracy in recording cash transactions.