Lesson plan

Date: Topic: Control accounts

Class:

Subject: Accounting

Objectives: Pupils should be able to:

1. Explain the need and uses for control accounts.

2. Prepare control accounts

3. Explain the personal ledger.

4. Reconcile the personal ledger with control accounts.

Strategy: Lecture mode and problem solving

Procedure:

Step 1: Explain the uses of control accounts

Step 2: Work out an example of SLCA and PLCA

Step 3: Work out and example of reconciliation of SLCA and SL.

Evaluation: Text book Page 50 question 1-4. Page 60 MCQ 1-10