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- 1. LESSON TEMPLATE Name of the teacher :Vishnu Priya R Standard:XI Name of the school : St Stephens HSS, Pathanapuram Strengh :60/60 Subject : Accoutancy Duration :45 min T Topic :Special Journals Meaning and Merits Curricular statement Terms Facts Concept To get an awareness about the topic subdivision of journals through lecture method and group discussion Special journals ,Day book, Subsidary book , Jonural proper,Credit purchases. For quick ,efficient and accurate recording of business transactions the journal is subdivided into soecial journals. Many of the business transactions are repetitive in nature so special journals are prerared. Business transactions can be easily recorded in special journals. Each one meant for recording all the transactions of a similar nature. All cash transactions are recorded in one book ie, Cash Book. All credit purchases transactions are recorded in purchases Day Book . All credit sales are recorded in the Sales Day Book. Special journals are also known as subsidiary book or Day Book. Transactions that cannot be recorded in any special journals are called a journal Proper. Special journals prove economical and make decisions of labour possible in accounting work. The journal in which transactions of similar nature only are recorded may be termed as special journals or Day book. The division of orginal entry into different Day books is called the subdivision of journal. CONTENT The journal in which transactions of similar nature only are recorded may be termed as special journals or Day book. The division of original entry into different Day books is called the subdivision of journal.
- 2. Process Advantages of accounting Time consuming Possible division of work among clerks Prevents errors and frauds Information regarding each transaction quickly aviliable Possible to record more details like quantity, rate, discount INSTRUCTIONAL OBJECTIVES General Specific The learner, Remembering recalls the terms, facts, concepts, and process related with special Journals or Day books Understanding discriminate the different days according to its nature. Applying analyse the items given in the transactions and put in different journals. Skill develops a chart showing the meaning of special journals.
- 3. Interest develops interest in finding different Day books Attitude wants to know about the similar nature of transactions Appreciation shows thrill and excitement in finding out different Day Books and its advantages. Create prepare a chart showing the meaning of special journal or Day Books Learning strategies lecture method , Group discussion Teaching learning resources usual class room aids Chart showing the meaning of special journals Activity cards Pre-requisites Coginitive students have general idea about the topic Affective students have interest in the topic Psycho motor preparing activity cards
- 4. CLASS ROOM INTERACTIO PROCEDURE INTRODUCTION After Usual class room interaction procedure teacher ask some questions regarding to the previous classes . Do you mean by journal? Do you mean by ledger? Do you mean by Trial balances? PRESENTATION Can you suggest any limitation of journal? Do you think that journal is appropriate mode of recording day today transactions? Is it waste our time and energy for posting? ACTIVITY 1 Teacher divide the class into different groups and giving instructions for a discussion for finding out the answer of the questions This discussion helps the students to understand the need of special journals Teacher write t5he meaning of special journals or day book on the black board. The journal in which transactions of similar nature only are recorded may be termed as special journals or journal day book. This division of orginal entry into different day books is called subdivision of journal. DEVELOPMENT After giving the proper meaning of special journals and create an idea in the mind of the students regarding the topic subdivision of journals Teacher again divide the class into different groups and give discussion regarding the topic Can you identify some merits of preparation of day books Teacher refine the points raised by the students and write it on the blackboard STUDENTS RESPONSES Answer the questions Students actively participate Students write notes Students actively participate in the group discussion
- 5. Students write it o on the note b book FOLLOW UP ACTIVITIES What do you mean by special journals? Students answer Write the merits of special journals? ENRICHMENT PROGRAMME Write a short note on regarding the special journals write the assignment MERITS OF SPECIAL JOURNALS Time consuming Possible division of work among clerks Prevent errors and frauds Availability of information Possible to record more details