LESSON PLAN
SCHOOL GRADE LEARNING AREA TIME DATE NO OF PUPILS
MENGA 8 Business studies
TOPIC: Books of original entry
LESSON: Sales day book
REFERENCE: Principles of Accounts academic help line senior secondary school line 35-36
TEACHING/LEARNING AIDS: Invoice
SPECIFIC OUTCOME
Learners to:
Write the entries into the books
Prepare the sales day book
INTRODUCTION
Ask learners the source document for the sales day
LESSON DEVELOPMENT
STE TEACHERS PUPILS ACTIVITY METHODS
P LESSON CONTENT ACTIVITY
1 Application Write the activity Write and answer Individual
Enter the following invoices into P. Mungalas sales Journal on the board for Work
for October 2009. learners to copy
into their books
October 1 Sold on credit to [Link] the following: and answer it
20 crates of soft drinks @ K100 per crate
10 boxes of boom @ K300 per box
Subject to 10% trade discount
October 4 Sent an invoice to K. Lungu For:
10 dozens batteries @ K5000 less 5% trade discount
October 7 Supplied goods to Wakoniwako as follow as:
8 Garden folks a@ K40 each
4 cases of pamalat @ K2500
Less 25% trade discount
October 16 Sent an invoice to [Link] for 50 units of eggs @
K3000 less 10% trade discount
October 23 Sent an invoice to wakoniwako for K3600 and P.
Sakala for K4700. Both are subject to 10% trade discount
2 Conclusion Go through the Explains how they Pupils exposition
work with had done the
learners work
EVALUATION
Solution
P. Mungalas Day book
Date Details F Invoic Invoice Amount Total Invoice
e No
2009 K K
October 1 H. Daka
20 crates soft drinks at K100 per crate 2 000
10 boxes of boom at K300 per box 3 000
5 000
Less 10% trade discount ( 500)
4 500
October 4 K. Lungu
10 dozens batteries @ K5 000 5 000
Less 10% trade discount (250)
4 750
October 7 Wakoniwako
8 Garden folks @ K40 each 320 56 000
4 cases of pamalat @ K2 500 2 500
2 820
Less 25% trade discount (705)
2 115
October 16 H. Daka
50 units of eggs @ K3 000 K3 000
Less 10% trade discount (300)
2 700
October 23 Wakoniwako
Goods 3 600
Less 10% trade discount (360)
3 240
October 23 P. Sakala
Goods 4 700
Less 10% trade discount (470)
4 230
October 31 Transfer to sales account 21 535
