1

UNIT PLAN – Principles of Accounts

NAME OF TEACHER: Lystra N. Burke

CLASS: Form 4 Term 1

UNIT: CSEC POA Section 4: Ledgers and the Trial Balance

UNIT TOPIC: Double Entry

RATIONALE: Students in this class are studying this subject for the first time. Double entry is a

foundation topic in Principles of Accounts because it shows the evidence of

transactions in the ledgers. The ledgers are essential for creating financial records of

an organisation because students would have to understand the different types of

accounts, different ledgers used, and how to make entries and balance the various

accounts. The transactions in the accounts speak on behalf of the organisation. It

tells what happened, who owes the organisation, who the organisation owes, what

the organisation owns, and the capital invested, all in monetary terms. The trial

balance would then be prepared to check the arithmetical accuracy of the entries

and would also be used to prepare the financial statements.

Before learning this unit, students will have a knowledge of ethics, the accounting

equation and types of accounts. Students will have to pay attention to neatness and

accuracy. Students need to understand this because it can be applied to their

financial record keeping, also qualifications in this discipline are required when

applying for various accounting positions. As future accountants, it benefits the

students because they would learn to value confidentiality when preparing accounts

for the organisation. They will also need to understand financial information in the

event of owning their businesses.

 2

The lessons are placed in the following order because it is a logical sequence that

allows students to understand one topic at a time to move forward. To help students

appreciate why it is needed, affective and cognitive objectives along with various

teaching/learning activities would be used in the delivery of this unit. Assessment

strategies and different teaching/learning activities, such as textbook exercises,

homework assignments, quizzes, and past exam papers would be used to help judge

how well they understand.

GENERAL OBJECTIVES:
At the end of this unit, students will be able to:

1. Interpret financial data that will facilitate the preparation of financial statements
2. Appreciate the use of accounting practices as a tool for efficient business
management
3. Develop problem-solving and entrepreneurial skills
4. Appreciate ethical behaviour and accountability in both public and private
organisations
5. Acquire knowledge and numeracy skills appropriate for entry-level employment or
further studies

Concepts to be taught: See attached concept map.

 3

CONTENT Key concepts Cognitive Affective Unit RESOUR TEACHING/ ASSESSMENT

in the lesson Learning Learning Objective CES LEARNING strategies
outcomes: Outcome: ACTIVITIES
Students Students will
will be able be able to
to

Lesson 1 Classes of Describe Be aware of

Appreciate Whiteboard Questioning Hidden Message
 The ledgers accounts different the accounts
the use of Markers word search
classes of kept in the
accounting Projector Lecture puzzle
accounts specific practices as a Laptop
Types of Identify the ledgers tool for Internet Concept Homework
ledgers different efficient Mapping assignment
ledgers business
management
Lesson 2 Double Explain the Demonstrate Interpret Textbook: Explanation Memory
 Double entry entry rule: significance an financial data Principles with music and activities
debit and of debit and understanding that will of song,
credit credit in the of the double facilitate the Accounts https://youtu.b Student work
accounts entry rule preparation of for the e/j71Kmxv7sm
financial Caribbean k,
statements 6th Edition
Whiteboard Modeling
Markers
Projector
Laptop
Youtube
song

Lesson 3 Double entry Draw up Demonstrate Acquire Textbook Modeling: the Student work:
 Assets, rule assets, neatness and knowledge Principles teacher Students will be
 4

Liabilities liabilities accuracy and skills of demonstrates given exercises

and Capital and capital when appropriate Accounts how to make from the
accounts accounts applying the for entry-level for the entries in the textbook and
rule employment Caribbean accounts using will be required
Apply the or further 6th Edition the rule to draw ledger
rule to those studies Whiteboard accounts and
accounts Markers Music and make entries
Projector song: used as a
Laptop reminder and Homework
Ledger enforcer of the exercises
books rule
Youtube
song Peer
Collaboration:
enables
student’
specialization
and team
building
Lesson 4 Movement of Apply the Demonstrate Develop Textbook Collaboration Teacher
 Asset of inventory rule to the collaboration problem- Principles and Guided Observation -
inventory different and peer solving and of discovery; Students work in
inventory teaching entrepreneuria Accounts students would groups to do
accounts among l skills for the be engaged in textbook
students Caribbean discussion exercises on the
6th Edition about customer movement of
Whiteboard and supplier inventory.
Markers relationships Homework
Projector with stock. exercises
Laptop The teacher
Ledger demonstrates
 5

books how to make

entries in the
stock accounts
Lesson 5 Expenses and Identify Listen Appreciate Textbook Discussion and Students'
 Expenses and Revenues expenses attentively to ethical Principles Modeling; discussions and
Revenue and revenue classmate behaviour and of Students will work samples
accounts accounts contributions accountability Accounts be engaged in
and give in both public for the discussions of
Apply the feedback and private Caribbean various
rule to organisations 6th Edition scenarios to
expense and Whiteboard help develop
revenue Markers their
accounts Projector understanding
Laptop of expenses
Past papers and revenues.
Ledger The teacher
books demonstrates
how to make
entries in the
expense and
revenue
accounts.

Lesson 6 Balance Calculate Grasp the Acquire Textbook Modeling Teacher

Balancing accounts the balance significance knowledge Principles Task analysis Observation
accounts carried of the and skills of
down and balances appropriate Accounts Student work
bring down brought down for entry-level for the sample
those on the employment Caribbean
balances accounts or further 6th Edition
studies Whiteboard
 6

Interpret the Markers

balances Projector
brought Laptop
down on the Past papers
accounts Ledger
books

Unit Assessment: A summative assessment would be given using a past exam paper to evaluate how well students understood and
if learning took place.

Table of Specifications:
Lesso Topic Instructional Objectives Cog. Number of Items Number of Items Affective
n /Aff. Lower-Level Upper-Level Assessment
(Remembering, (Analysing, Strategy
Understanding, Evaluating,
Applying) Creating)

1 The ledgers Describe different classes of Cog. Questioning, oral

accounts responses

Identify the different ledgers Cog. Constructed

response
Be aware of the accounts kept in the Aff. Students’
specific ledgers work
(constructed
response)
 7

2 Double-entry Explain the significance of debit and Cog. Constructed

credit in the accounts response (group
short answer)
Demonstrate an understanding of the Aff. Students’
double-entry rule work
(constructed
response)
3 Assets, liabilities Draw up assets, liabilities and Cog. 1 Demonstration
and capital capital accounts
accounts
Apply the rule to those accounts Cog. 1 Constructed
response
Demonstrate neatness and accuracy Aff. Observation
when applying the rule and
students’
participation
4 Asset of Apply the rule to the different Cog. 1 Constructed
inventory inventory accounts response

Demonstrate collaboration and peer Aff. Observation

teaching and student
work
5 Expenses and Identify expenses and revenue Cog. Oral responses
revenue accounts
accounts
Apply the rule to expenses and Cog. Constructed
revenue accounts response Observation
and student
Listen attentively to classmates’ Aff. work
contributions and give feedback
6 Balancing Calculate the balance carried down Cog. Constructed
accounts and bring down those balances Response
 8

Interpret the balances brought down Cog. Oral responses

on the accounts

Grasp the significance of the Aff. Observation

balances brought down on the and
accounts students’
work
 9

Teacher reflections on UNIT:

- Were all objectives met?

- Was time managed effectively?
- What can be done differently in the future?
 10

UNIT CONCEPT MAP

Classes of
accounts
Types of
ledgers

Balancing Double
accounts entry rule

DOUBLE
Expenses
ENTRY Assets,
and liabilities
revenue and capital
accounts accounts
Movement
of
inventory