SAMPLE LESSON FORMAT FOR LESSON PLAN OF ACCOUNTING FOR SINGLE ENTRY AND INCOMPLETE RECORDS - BOOK KEEPING FORM THREE
1. CLASS INFORMATION
DATE STREAM PERIOD TIME NUMBER OF STUDENTS
80 Mins. REGISTERED PRESENT

2. COMPETENCE:
Show incomplete record

3. GENERAL OBJECTIVES:
calculate the missing entries by converting single entry to double entry

4. SPECIFIC OBJECTIVES:
By the end of the lesson, the student should be able to: a) explain the meaning of incomplete records b) describe the role of double entry in incomplete records

5. MAIN TOPIC
ACCOUNTING FOR SINGLE ENTRY AND INCOMPLETE RECORDS

6. SUB-TOPIC
Concept of Incomplete Records and Single entry

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

 8. TEACHING/LEARNING AIDS
(i) Double entry accounts. (ii) Brochures describing incomplete records

TEACHING STRUCTURE
STAGE TIME TEACHER'S ACTIVITIES STUDENT'S ACTIVITIES   ASSESSMENT
INTRODUCTION 10 to guide students to brainstorm the meaning of incomplete records Teacher and students go through all the answers and come up with the best meaning of incomplete records. students to present their answers in class. Teacher and students go through all the answers and come up with the best meaning of incomplete records. Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams
PRESENTATION 40 to select the groups randomly to present their answers Through think- pair share, students in small groups to discuss the role of double entry in incomplete records. Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams
REFLECTION 10 to comment on their presentations and conclude on the role of double entry in incomplete records. Make summary on role of double entry in incomplete records Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams
REINFORCEMENT 10 to comment on their presentations and conclude on the role of double entry in incomplete records. Students to individually answer questions asked by 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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