NATIONAL CURRICULUM STATEMENT
ECONOMIC AND MANAGEMENT SCIENCES
LESSON PREPARATION
TERM 1
GRADE 9 SUBJECT EMS WEEK: HOURS: PERIOD:
DATE STARTED: DATE COMPLETED:
TOPIC:
FINANCIAL LITERACY
GENERAL LEDGER AND TRIAL BALANCE – SOLE TRADER
LINKS WITH PREVIOUS LESSON: LINKS WITH NEXT LESSON(S):
Recording of cash transactions in a CRJ and CPJ Controlled Test
CONTENT: KEY TERMS (VOCABULARY):
Posting CRJ and CPJ to General ledger Double entry principle, General ledger assets, liabilities,
Prepare a Trial Balance owners’ equity, income, expenses, debit, credit, Trial Balance
TEACHER ACTIVITIES LEARNER ACTIVITIES DURATION
BASELINE:
Ask the following questions to the learners:
Q: Give an example of a transaction recorded in the CRJ and CPJ
A: CRJ = capital, sales, rent income; CPJ: trading stock; fixed assets bought Learners answer questions
for cash, expenses paid for cash posed by the teacher.
Q: Indicate in which journal you will record the following source Learners ask clarifying
documents: questions.
Duplicate receipt: CRJ
Cash register roll: CRJ
Proof of EFT payment: CPJ
Explain the following to the learners: Learners take out their
In Grade 8 you already learnt about the General Ledger and how: workbooks and write down
The ledger accounts are classified into Balance Sheet Accounts Section and notes given by the teacher.
Nominal Accounts Section. Learners ask clarifying
Balance Sheet Accounts consists of assets, liabilities and owners’ equity
questions.
accounts.
Nominal Accounts consists of income and expenses accounts
To post the journals to the General ledger
Balance the accounts at the end of the month
To prepare a Trial Balance.
You use the same skills for a trading business, but the following accounts are
added: trading stock, sales and cost of sales.
Work through the worked example with the learners. (Activity 11)
After covering the worked-out example, learners can complete Activity 12 and
13.
TEACHING STRATEGY/ METHODOLOGY
Lecture / Direct instruction
Discussion Visual/ Practical Demonstration
Explanation Simulation
Observation Use of technology and instructional resources
Question and answer Role playing
Other : Other:
ASSESSMENT
FORM TOOL METHOD
Data Response Poster Memorandum Baseline
Project Class work Rubric with criteria Formal
Case Study Homework Checklist Informal
Control Test Assignment Observation Sheet Educator
Examinations Class Test Other: Self
Drama Other : Other :
RESOURCES: OHP/Whiteboard/ Chalkboard/Worksheets/Hand-outs, pencils, pens, Textbook(s), Charts, class notes.
TEACHER REFLECTION EXPANDED OPPORTUNITIES/ ENRICHMENT
Use either PowerPoint presentations, colourful charts
(print rich class room) or adjust the font size of notes for
learners who are visually impaired.
Learners are given an opportunity to do more exercises if
time allows.
Walk around to monitor learner’s work, provide one-one
assistance.
Re-teach difficult concepts to learners.
Name of Teacher: HOD: _________________________________
Signature: ___ Signature: _____________________________
Date: Date: _________________________________
