Class: Senior Secondary School 1 (SS1 / SSS 1)
Term: 2nd Term
Week: 5
Age: 15 years
Duration: 45 minutes
Subject: Book Keeping
Curriculum Theme: Trade
Previous Lesson: Single Column Cash Book: Meaning, Items and Uses.
Topic: Single column cash book
Subject Matter: Preparation of single column cash book, Practice exercises

Specific Objectives

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

Cognitive Domain:

Define a single column cash book.
State the rules for entering transactions in a single column cash book.
Identify the debit and credit sides of a cash book.

Affective Domain:

Appreciate the importance of accurately recording cash transactions.
Demonstrate neatness and precision in preparing the cash book.

Psychomotor Domain:

Prepare a single column cash book from given transactions.
Balance a single column cash book correctly.

Collaborate with peers to solve practice exercises.

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 Book Keeping.
Akindolire, F. O. (2018). Simplified and Amplified Book-keeping and Accounting for Senior Secondary Schools. Lagos: Aflon Digital and Educational Publishers.
https://www.waecdirect.org/
https://www.nerdc.gov.ng/

Instructional Materials

The teacher will teach this lesson with the aid of:

A prepared format of a single column cash book drawn on the whiteboard or a chart.
Textbooks and exercise books.
Markers/chalk.
Sample cash transactions.

Rationale for the Lesson

This lesson helps pupils understand how to record cash transactions in a simple and organised way. It enables them to keep track of money received and paid out in a business, which is an important skill for managing finances effectively.

Prerequisite/Previous Knowledge

Pupils should have basic knowledge of accounting concepts such as debit and credit, source documents (receipts, payment vouchers), and the accounting equation.

Lesson Content/Board Summary

Single Column Cash Book

Definition of Cash Book

A cash book is a book of original entry and a ledger account used to record all cash receipts and cash payments. It serves as both a journal and a ledger for cash transactions.

Features of a Single Column Cash Book

The following are features of a single column cash book:

It has two sides: a debit side (left) for cash receipts and a credit side (right) for cash payments.
It only records transactions involving cash (physical cash or bank notes).
It serves as a ledger account for cash, eliminating the need for a separate cash account in the general ledger.
It is balanced periodically (e.g., weekly, monthly) to show the cash balance on hand.

Rules for Entering Transactions in a Single Column Cash Book

The following are rules for entering transactions in a single column cash book:

Debit Side (Receipts): All cash received (inflows) are recorded on the debit side. The details column shows the source of the cash.
Credit Side (Payments): All cash paid out (outflows) are recorded on the credit side. The details column shows the reason for the payment.
The date of the transaction is always recorded.
The folio (ledger reference) column is used to cross-reference with the ledger account where the double entry is completed.

Format of a Single Column Cash Book

A single column cash book typically has the following columns on both the debit and credit sides:

Date
Particulars/Details
Folio (F)
Amount (₦)

The debit side is for “Receipts” and the credit side is for “Payments”.

Steps for Preparing a Single Column Cash Book

The following are steps for preparing a single column cash book:

Draw the cash book format with appropriate columns.
Record the opening cash balance (if any) on the debit side as “Balance b/d”.
Enter all cash receipts on the debit side, showing the date, particulars (source), and amount.
Enter all cash payments on the credit side, showing the date, particulars (reason), and amount.
Ensure each transaction is entered on the correct side (debit for receipts, credit for payments).

Balancing the Single Column Cash Book

The following are steps for balancing the single column cash book:

Add up the total of the debit side (receipts) and the total of the credit side (payments) separately.
Find the difference between the total debit and total credit. This difference is the closing balance.
If the debit total is greater than the credit total, the balance is a debit balance (cash in hand). This is written on the credit side as “Balance c/d” (carried down) to make both sides equal.
If the credit total is greater than the debit total, it indicates an overdraft (not common in a simple cash book), and the balance would be written on the debit side as “Balance c/d”.
The “Balance c/d” is then brought down to the opposite side (debit side) for the next period as “Balance b/d” (brought down).

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 briefly. The teacher then asks pupils how businesses keep track of money they receive and pay out.
Pupils’ Activity: Pupils respond to the teacher’s questions and share their ideas.
Learning Point: Pupils recall previous knowledge and are introduced to the lesson topic.

Step 2: Definition and Features of Single Column Cash Book

Time: 7 minutes
Teaching Skill: Explanation/Definition
Teacher’s Activity: The teacher defines a single column cash book and explains its key features, using the whiteboard to illustrate.
Pupils’ Activity: Pupils listen attentively, take notes, and ask questions for clarification.
Learning Point: Pupils understand what a single column cash book is and its characteristics.

Step 3: Rules for Entering Transactions and Format

Time: 8 minutes
Teaching Skill: Elucidation/Illustration
Teacher’s Activity: The teacher explains the rules for recording transactions on the debit and credit sides of the cash book. The teacher then draws the format of a single column cash book on the board, explaining each column.
Pupils’ Activity: Pupils observe the format, copy it into their notebooks, and take notes on the rules.
Learning Point: Pupils learn the fundamental rules and structure of the cash book.

Step 4: Steps for Preparing a Single Column Cash Book

Time: 7 minutes
Teaching Skill: Demonstration
Teacher’s Activity: The teacher outlines the step-by-step process of preparing a cash book, from recording opening balance to entering receipts and payments. The teacher uses simple illustrative examples.
Pupils’ Activity: Pupils pay close attention to the steps and ask questions for better understanding.
Learning Point: Pupils grasp the practical procedure for preparing the cash book.

Step 5: Practical Example and Balancing

Time: 8 minutes
Teaching Skill: Guided Practice
Teacher’s Activity: The teacher presents a simple set of cash transactions and demonstrates how to record them in the cash book on the board, then shows how to balance the cash book.
Pupils’ Activity: Pupils follow along, making entries in their exercise books, and observe the balancing process.
Learning Point: Pupils see a complete example of cash book preparation and balancing.

Step 6: Practice Exercise

Time: 5 minutes
Teaching Skill: Application
Teacher’s Activity: The teacher provides a short practice exercise with a few transactions for pupils to attempt in their notebooks. The teacher moves around to assist.
Pupils’ Activity: Pupils work individually or in pairs to prepare and balance the cash book for the given transactions.
Learning Point: Pupils apply their learning to practical problems.

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 single column cash book.
State any three rules for entering transactions in a single column cash book.
Mention two features of a single column cash book.
If a business receives cash, on which side of the cash book is it recorded?

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 summarises the key points of the lesson, reiterating the importance of accurate cash record-keeping. The teacher assigns homework: prepare a single column cash book for a given set of transactions.
Pupils’ Activity: Pupils listen to the summary and copy down the homework.
Learning Point: Pupils consolidate their understanding and prepare for further practice.

Lesson Keywords

Cash Book – A book of original entry and a ledger account for recording all cash receipts and payments.
Debit – The left side of an account, used for recording cash received (receipts).
Credit – The right side of an account, used for recording cash paid out (payments).
Receipts – Money received by the business.
Payments – Money paid out by the business.
Balance c/d – Balance carried down; the closing balance for an accounting period.
Balance b/d – Balance brought down; the opening balance for the next accounting period.

Differentiation

For pupils who grasp the concept quickly, the teacher can provide more complex transactions or ask them to identify errors in a pre-prepared cash book. For those needing more support, the teacher can offer one-on-one guidance, simplify transactions, or provide a partially completed cash book to fill in.

Note for teachers using this lesson plan

Ensure that pupils have a clear understanding of debit and credit principles before introducing the cash book. Use practical, relatable examples of cash transactions relevant to local businesses. Emphasise the importance of neatness and accuracy in recording entries, as this is fundamental to good book-keeping practice.