| Competence | Objective | Month | Week | Main Topic | Sub Topic | Periods | Teaching Activities | Learning Activities | Learning Aids | Assessment | References | Remarks |
| The student should have ability to: Adjust entries for accounts | By the end of this sub-topic, the student should be able to: a) describe the concept of adjustments b) prepare adjusting entries for expenses c) record the adjusting entries into the accounts and income | January | Week 3 | ADJUSTMENTS | 1.1 Concept of Adjustments | 4 | (ii) With students to discuss the purpose of adjusting the accounts at the year end. (iv) To guide students to distinguish Cash basis of accounting and Accrual basis of accounting. (i) Using prepared questions, to guide students to prepare the adjusting entries for prepaid expenses, unearned revenue, accrued expenses and accrued revenues (i) Using prepared questions, teacher to guide students to record adjusting entries into the accounts (iii) To guide students to make corrections where necessary. | i) Through library and internet search, students to brainstorm the meaning of adjustments. (iii) Using role play, students to demonstrate the relationship of the concepts of accrual accounting and matching principle. (ii) Students to work on individual assignment to prepare adjusting entries for expenses and income (iii) Students to present their solutions and teacher give remarks to conclude. | (i) Flip Chart s howing list of accounting concepts (ii) Internet (iii) Accounting books (i) Template of adjustment entries (ii) Accounting books (iii) Samples of Financial Statements (i) Sample of ledger accounts with adjusting entries (ii) Video clip on the treatment of adjusting entries (i) Sample of ledger accounts with adjusting entries (ii) Video clip on the treatment of adjusting entries | Is the student able to describe the concept of adjustments? | Book Keeping For Secondary Schools, Students Book Form Three. By T.I.E | Remarks Written here |
| The student should have ability to: Concept of Adjustments | a) describe the concept of adjustments b) prepare adjusting entries for expenses c) record the adjusting entries into the accounts and income | February | Week 2 | ADJUSTMENTS | Concept of Adjustments | 4 | (ii) With students to discuss the purpose of adjusting the accounts at the year end. | (ii) Students to work on group assignment provided by the teacher and then present their solutions. | (i) Flip Chart s howing list of accounting concepts (ii) Internet (iii) Accounting books (i) Template of adjustment entries (ii) Accounting books (iii) Samples of Financial Statements (i) Sample of ledger accounts with adjusting entries (ii) Video clip on the treatment of adjusting entries (i) Sample of ledger accounts with adjusting entries (ii) Video clip on the treatment of adjusting entries | Is the student able to record the adjusting entries into the accounts? | Book Keeping For Secondary Schools, Students Book Form Three. By T.I.E | Remarks Written here |
| The student should have ability to: Depreciate an asset | a) describe the concept of depreciation. b) compute the depreciation charge c) determine the book value of non- current asset | February | Week 4 | ADJUSTMENTS | depreciation of non-current asset. | 4 | (i) By using the formula, to demonstrate and guide students to determine the book value of non-current asset. (ii) To provide students with group assignments on determining book value of non-current assets. | (i) By using illustrative examples, teacher to guide students to compute depreciation charge using straight line, diminishing balance, revaluation and sum of the years� | (ii) Calculators to aid in calculating depreciation (iii) Accounting books Flipchart with the formula for calculating book value of non-current asset Sample of: (i) Asset account (ii) Provision for depreciation account (iii) Income statement (iv) Statement of position | Is the student able to determine the book value of non-current asset? Is the student able to prepare the accounts for recording depreciation? | Book Keeping For Secondary Schools, Students Book Form Three. By T.I.E | Remarks Written here |
| The student should have ability to: compute profit and loss in asset disposal | By the end of this sub-topic, the student should be able to: a) explain the concept of disposal of non- current assets b) prepare the journal entries to record disposal of non- current assets | March | Week 2 | ADJUSTMENTS | Disposal of Non- Current Assets | 4 | (iii) To summarise the concept of (i) By using questions and answers, to guide students to prepare journal entries on disposal of non- current assets. (ii) To guide students to record the entries for disposal of non- current assets into the accounts. (iii) To assign students to work on the questions on disposal of non- current assets. (ii) Using case studies, teacher and students to make distinction of the policies. (i) Teacher to demonstrate to students on how to compute Profit or Loss on disposal (ii) To provide assignments for students to compute profit or loss on disposal. | (i) Students to brainstorm the meaning of disposal of non-current assets. (ii) Through think- pair share, students to explain the reasons for disposal of non- current assets. (i) Through library and internet search, students to describe the depreciation policies; full year and month of ownership base. (iii) In think pair share, students to analyse the strength and weaknesses of the depreciation policies. (iii) Students randomly to present their solution. | (i) Pictures of disposed Assets (ii) Audio clip describing the concept of disposal of non-current assets (i) Journal entries on disposal of non-current assets (ii) Layout of asset, accumulated depreciation and disposal accounts (i) Description for computing profit or loss (ii) Sample of asset disposal account | Is the student able to explain the concept of disposal of non- current assets? Is the student able to prepare journal entries to record Disposal of non-current assets? Is the student able to compare the policies used by business firms in recording depreciation? Is the student able to compute Profit or Loss on disposal of non- current assets? | Book Keeping For Secondary Schools, Students Book Form Three. By T.I.E | Remarks Written here |
| The student should have ability to: Account for bad debts | By the end of this sub-topic, the student should be able to: a) explain the meaning of a bad debt and provision for bad debt | March | Week 3 | ADJUSTMENTS | Bad debts and Provisions | 2 | (ii) To guide students to present their findings in class. (iii) To make a summary on students� responses (ii) Students to share information in groups and present in plenary. (iii) To clarify students� responses and conclude. (i) Teacher and students to conduct a discussion on recording journal entries for creation, increase and decrease on provisions and bad debts. (iii) To give more questions on bad debts and provisions for students to work on. | (i) Through library and internet search, students to search the meaning of a bad debt and provision for bad debt. (i) By using information from library and internet, students to search for differences between provision for bad debt and bad debt. | (i) Educational journals (ii) Internet (iii) Accounting books (i) Educational journals (ii) Internet (iii) Accounting books (i) Video Clip to display treatment of bad debts and provisions (ii) Journal entries for bad debts and provisions (i) Sample of Income Statement (ii) Sample of Statement of Financial Position | Is the student able to explain the meaning of a bad debt and provision? Is the student able to distinguish between provision for bad debt and bad debt? Is the student able to prepare entries and accounts for r ecording bad debts and provisions? Is the student able to post entries of bad debts and provisions to Income Statement and Statement of Financial Position? | Book Keeping For Secondary Schools, Students Book Form Three. By T.I.E | Remarks Written here |