SAMPLE LESSON FORMAT FOR LESSON PLAN OF CONTROL ACCOUNTS - BOOK KEEPING FORM THREE
1. CLASS INFORMATION
DATE STREAM PERIOD TIME NUMBER OF STUDENTS
80 Mins. REGISTERED PRESENT

2. COMPETENCE:
Give importance of control accounts

3. GENERAL OBJECTIVES:
use control accounts as part of the internal control of an organization;

4. SPECIFIC OBJECTIVES:
By the end of the topic, the students should be able to:a) define Control accounts. b) describe the importance of Control accounts c) adapt the rules of posting to Control accounts

5. MAIN TOPIC
CONTROL ACCOUNTS

6. SUB-TOPIC
Concept of Control accounts

7. TEACHING/ LEARNING MATERIALS
Commerce For Secondary Schools, Students Book Form One. By T.I.E

 8. TEACHING/LEARNING AIDS
(i) Internet (ii) Accounting books (iii) Educational journa

TEACHING STRUCTURE
STAGE TIME TEACHER'S ACTIVITIES STUDENT'S ACTIVITIES   ASSESSMENT
INTRODUCTION 10 To guide students to present their definitions in plenary Students to do library search on definition of Control accounts Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams
PRESENTATION 40 To summarise on the importance of preparing Control accounts Students to search from library or internet the importance of Control accounts Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams
REFLECTION 10 To guide students to read the case study and examine the rules used in posting to control accounts. Through library and internet search, students to state the rules of posting to a subsidiary ledger and its controlling account. Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams
REINFORCEMENT 10 To guide students to read the case study and examine the rules used in posting to control accounts. Students to individually solve questions on the board with the guidance of the teacher. Respond to questions and seek clarifications Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams
CONCLUSION 10 To write short summarized notes, questions and supervise the students while working on them The student to work on assignment given in groups and latter individually and copy notes Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams

STUDENT'S EVALUATION
90% of students understood the lesson well, they answered all the questions well

TEACHER'S EVALUATION
Enough knowledge was given given and most of the students understood the lesson

REMARKS
The students who did not understood the lesson well will be in the remedial class. Otherwise I will proceed with the topic.

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