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    1.2 Introducing Double Entry: Suggested Activities

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    Donatien Oulaii

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    1.2 Introducing Double Entry: Suggested Activities

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    Donatien Oulaii
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    1K views2 pages

    1.2 Introducing Double Entry: Suggested Activities

    Uploaded by

    Donatien Oulaii

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    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    Cambridge IGCSE and O Level Accounting

    1.2 Introducing double entry


    Syllabus reference: 2.1
    Learning aims: 1 understand the double entry system
    2 process accounting data using the double entry system
    3 prepare ledger accounts
    4 post transactions to the ledger accounts
    Prior knowledge: Assets, liabilities and capital
    Effects of transactions on elementary statements of financial position
    Resources: Coursebook Chapter 2
    Workbook Part 2 Section 1 Multiple choice questions 4–6
    Workbook Part 2 Section 1 Structured question 8
    Worksheet 1.2
    You will also need:
    Handout with templates of ledger accounts
    Handout of short double entry exercises – capital, assets and liabilities;
    expenses and incomes; sales, purchases and returns

    Suggested activities
    1
    1 Share the learning aims and outcomes with the students and write on the board or use a
    pre-prepared slide or PowerPoint
    2 Explain the need for a system of recording daily transactions
    Display a pre-prepared slide or PowerPoint, or a template of a ledger account.
    Explain the principles of double entry.
    3 Demonstrate double entry book-keeping
    Use an exercise on a handout to demonstrate the double entry required for each transaction
    (capital, assets and liabilities) on a board, flip chart, slide, etc.
    Use an exercise on a handout to demonstrate the double entry required for each transaction
    (as above but including expenses and incomes). Individual students could be invited to make
    entries on the board.
    4 Practical exercise as follow-up
    Students work in pairs to complete a short exercise on double entry (to include capital, assets,
    liabilities, expenses and incomes).
    5 Demonstrate double entry book-keeping
    Use an exercise on a handout to demonstrate the double entry required for each transaction
    (as above but sales, purchases and returns). Once again, individual students could be invited to
    make entries on the board.
    6 Practical exercise as follow-up
    Students work individually to complete a short exercise on double entry (to include capital,
    assets, liabilities, expenses and incomes, sales, purchases and returns).

    © Cambridge University Press 2018


    Cambridge IGCSE and O Level Accounting

    7 Follow-up in next lesson


    Demonstration of balancing ledger accounts.
    Demonstration of recording carriage and drawings in the ledger.
    Interpretation of ledger accounts.
    Tasks for more confident students could include:
    1 Preparing tables of double entry transactions for other students to complete.
    2 Preparing a list of advantages of double entry book-keeping.
    3 Researching three column running balance ledger accounts.
    8 Homework (or class work at the start of the next lesson)
    Worksheet 1.2

    © Cambridge University Press 2018

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