This document outlines a teaching lesson plan for a class on special journals in accounting. The lesson has three phases: an introductory phase where the teacher introduces the topic of special journals through discussion and illustrations, a developmental phase where students participate in group discussions and the teacher provides more illustrations, and a concluding phase where the teacher summarizes important special journals and clarifies any doubts. Some key points covered are: the advantages of special journals which include division of work, specialization, saving time, and ease of information availability and checking; important special journals like cash book, purchase book, sales book, purchase returns book, sales returns book, bills receivable book, bills payable book, and journal proper.
2. LESSON TEMPLATE
Name of the Teacher : NISHA KUMARIU STANDRARD : XI
Name of the School : G.H.S.S,Sooranadu Strength : 57/60
Subject : Accounting Average Age : 16 yrs
Unit : Sub-Divisionof Journal Duration : 45 mnts
Topic : Special Journals Date : 06/08/2015
Classroom Interaction Procedures
Phase 1: IntroductoryPhase
Activity-1:General Discussion
Afterthe Classroom practice,The Teacher
PupilsResponses
ContentOutline:
ContentAnalisys
Terms:
Facts:
Concept:
CurricularObjectives:
Pre-requisites:
Teaching-LearningResources
TeachingLearningStrategies
Special Journals:MeaningAdvantages,
ImportantSpecial Journals
Special Journal,Cashbook,Purchase book,sales
book,Purchase returnsbook,Salesreturnsbook,
billsReceivablebook,billsPayable book,Journal
Proper
The Journal is sub-dividedintomanysubsidiary
bookscalledspecial journal
Divisionof work,Specialization,Save intime,
Availabilityof informationandfacilityinchecking
are the advantagesof special Journals
Cash Book,Purchase book,Salesbook,Purchase
returnbook, Salesreturnsbook,billsReceivable
book,billsPayable book,Journal Properare the
importantSpecial Journals
The Journal in whichtransactionsof a similar
nature are recordedisknownas Special Journals
To generate anideaaboutthe Special journals
and itsadvantagesthroughgeneral discussion,
groupdiscussion,illustrationandprepare an
assignmentbasedonit.
The Studentshouldhave anideaaboutjournal,
Journalising,Journal entriesandpostingof
ledgeraccounts.
Powerpoint(Meaningof Special Journal)
Powerpoint(Advantagesof Special journal)
Powerpoint(ImportantSpecialjournals)
General Discussion
Group Discussion
Illustrations
3. introducesjournal andaskingquestionsaboutit
and arrivedat special journals.
Activty-2 : Illustrations
The Teacher explainthe meaningof special
journal withthe helpof Powerpoint
Phase-2Developmental Phase
Activity-1GroupDiscussion
The Teacher dividedthe studentsinto6 group
and askedthemtopresenttheirviewpoints
relatingtothe advantagesof special journalsand
provide clearcutinstructions,
Instructions
1. All studentsshouldparticipate ingroup
discussion.
2. Onlytenmts are providedforgroup
discussions
3. Group leadershouldcollectview points
Activity-2:Illustrations
Teachershowsthe advantagesof special
journalswiththe help of powerpointand
explainedit.
..
Phase 3 : Concludingphase
Activity1 : Illustrations
The teachershowsthe importantspecial
journalswiththe helpof powerpointand
explained it.
The journal issub-
dividedinto many
subsidiarybookscalled
special journal
The studentsare motivatedtointeractthe
powerpointandinterpretthe conceptverbally
All Studentsshouldparticipatedinthe group
discussionsandpresenttheirpoints.
The studentsare motivatedtointeractthe
powerpointandinterpretthe conceptverbally
The studentsare motivatedtointeractthe
powerpointandinterpretthe conceptverbally
Advantagesspecial journals
1. Divisionof work
2. Specialization
3. Save intime
4. Availabilityof information
5. Facilityinchecking
6. Save intim
4. Activity2 : Narration
The teacherconcludesthistopicsandclarifythe
doubts of the students.
ReviewQuestions
1. What youmean byspecial journals?
2. What are the advantagesof special
journals?
3. What are the importantspecial journals
?
Follow up Activity
Prepare an assignmentbasedonthe special
journals.
Importantspecial journals
1. Cash Book
2. Purchase Book
3. SalesBook
4. Purchase returnsBook
5. SalesreturnsBook
6. Billsreceivable Book
7. BillsPayable Book
8. Journal proper