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MINSTRY OF GENERAL EDUCATION

Teacher:
Subject: Business studies
Topic: Trial balance
Time: _______________
MAS SECONDARY SCHOOL
TEACHER’S LESSON PLAN
Date:_____________
Class:_____________
Sub-Topic: Preparing trial balance
Duration: 80minutes

No. OF PUPILS: Boys: Girls: Total:_________

Rationale: This lesson is about Trial balance. This will equip learners with the learnt
knowledge and skills on how to handle examinations questions. In is this lesson discussion
method and question and answer method will be used.

 Pre-requisite Knowledge: Prepare the trial balance

REFERENCE: Business studies past paper 2015 exam
TEACHING/LEARNING AIDS: Past paper 2015 business studies grade 9
OBJECTIVES: By the end of the lesson PSBAT:
 Write the entries in balances given
 Prepare the trial balance
Lesson progression
Stage/ Learning Points Teaching/Learning Activities Pupils Activity
Time
Introd Ask learners items debited Tr. will introduce the lesson by asking pupils Pupils to state the
uction and those credited in the trial the items debited and those credited in the trial items debited and
5 min balance? balance. those credited in
the trial balance.
From the balances extracted Tr. to demonstrate: Trial balance as at 31st Step by step
20min from D Kaweches business. December 2010 demonstration
Prepare his trial balance as at Details Dr Cr Pupils attentively
31st December 2010. Plant and Machinery 21,450 listen and ask
K Motor vehicle 26,000 questions where
Plant and Machinery.. 21,450 Premises 80,000 not clear
Motor vehicle ………26,000 Wage 42, 840
Premises………….. 80,000 Purchases 119,856
Wages……………… 42, 840 Sales 179,744
Purchase…………119,856 Rent received 3,360
Sales……………… 179,744 Telephone and 3,600
Rent received……..3,360 Printing
Telephone and Printing… Creditors 27,200
3,600
Debtors 30, 440
Creditors………… 27,200
Bank overdraft 2,216
Debtors….…….... 30, 440
Capital 131,250
Bank overdraft…….. 2,216
Drawings 10, 680
Capital ……….131,250
Drawings……… 10, 680 General expenses 3, 584
General expenses…… 3, 584 Lighting and heating 2,960
Lighting and heating…. 2,960 Motor expenses 2,360
Motor expenses…. 2,360 Total 343770 343770
 For Lesson Plans in all The Subjects both Primary and Secondary Call or Whatsapp Mr Banda On 0966-
855707 or 0776-855707

Exercise
The following balances were Solution as
50min extracted from the ledger of Tr. to write an exercise and instructs pupils to Expected
Simukanga. write individually in their books.
You are required to prepare a
trial balance as at31 march
2014.
Sales 3 574
Purchases 1 240
Capital 4 484
Drawings 583
Stock 1st April 2013 932
Electricity 183
Bank overdraft 106
Debtors 890
Creditors 798
Carriage inwards 97
Discount received 37
Office equipment 2 454
Returns inwards 216
Returns outwards 314
Carriage outwards 48
Land and building 2 560
Cash in hand 110
Concl
usion Teacher will conclude the lesson by stressing main points of the lesson.
5 min

PUPIL’S EVALUATION:
…………………………………………………………………………………………………
…………………………………………………………………………………………………

TEACHER’S EVALUATION:

…………………………………………………………………………………………………
…………………………………………………………………………………………………

HOMEWORK

Past paper 2018 Final exam

The following information was extracted from the books of N. Tembo on 30th November,
2016
Sales 11 800.00
Machinery 15 400.00
Debtors 4 200.00
Creditors 6 200.00
Insurance 8 000.00
Carriage outwards 5 000.00
Purchases 2 500.00
Capital 10 000.00
Bank overdraft 7 100.00
Required:
Prepare Tembo’s Trial Balance showing the correct heading (10 marks)
For Lesson Plans in all The Subjects both Primary and Secondary Call or Whatsapp Mr Banda On 0966-
855707 or 0776-855707

SOLUTION
Tembo’s
Trial balance as at 30th December, 2016
Details Dr (K) Cr (K)
Sales 11 800
Machinery 15 400
Debtors 4 200
Creditors 6 200
Insurance 8 000
Carriage outwards 5 000
Purchases 2 500
Capital 10 000
Bank overdraft 7 100
Total 35 100 35 100