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BLOOM PUBLIC SCHOOL

VasantKunj , New Delhi

Lesson Plan

Class: XI

Subject: ACCOUNTANCY

Month: JULY No of Periods: 9

Chapter 6: Accounting Procedure- Rules of Debit and Credit

TTT: 3pds WT: 6pds

Unit-1:

Introduction to

Accounting

Accounting Procedures- Rules of Debit and Credit

Learning

Objectives The students will be able to understand: • Meaning of an Account • Meaning of Debit and credit • Rules of Debit and Credit • Classification of Accounts • Balancing an Account • Significance of Debit and Credit Balance in Accounts

Resources •T.S GREWAL

Extra marks modules(Mind map, SLM and Q&A)

Class Work ORAL: Explaining with example meaning of an Account. Meaning and Rules of Debit and Credit. Classification of Accounts. Balancing an Account. Significance of Debit and Credit balance in accounts.

WRITTEN WORK

Give running notes. Do numerical questions .

Assessment Class test ( enclosed at the end)

Period wise plan

1 CLASS WORK

Explanation :

Account

Meaning of Debit and Credit

Rules of Debit and Credit

Page 6.2-6.4

WRITTEN WORK

>Underline the important terms

2 CLASS WORK

Explanation :

With examples the rules

Page 6.4-6.6

WRITTEN WORK

Question 1,2

Page 6.18

3 CLASS WORK

Explanation :

Classification of Accounts

Rules for Debit and Credit

Page 6.6-6.10

WRITTEN WORK

Question 5

Page : 6.18

4 CLASS WORK

Explanation :

Balancing an Account

Significance of Debit and credit balance in accounts

Page 6.10-6.12

WRITTEN WORK

Question 8

Page : 6.19

5 CLASS WORK

Explanation :

Question 9,10

Page : 6.12-6.13

WRITTEN WORK

Question 10

Page :6.19

6 CLASS WORK

Explanation :

Question12,14

Page :6.20

WRITTEN WORK

Question 12,14

7 Extra marks portal MODULE SLM OBJEVTIVE Summaries the various concept taught

8 Extra marks portal MODULE

HOTS OBJECTIVES Better understanding of concepts

9 Class test

Month: JULY No of Periods: 18

Chapter 8: JOURNAL AND LEDGER

TTT: 8pds WT: 10pds

Chapter 8

Journal and

Ledger

• Meaning of a Journal and Journalizing • Opening Journal Entry • Sub-division of journal • Posting of Entries into Ledger Accounts • Distinction between Journal and Ledger • Compound Journal Entry • Advantages of a journal • Meaning and Utility of a Ledger • Balancing of Accounts • Trial Balance

Learning

Objectives The students will be able to understand: • Meaning of a Journal and Journalizing • Opening Journal Entry • Sub-division of journal • Posting of Entries into Ledger Accounts • Distinction between Journal and Ledger • Compound Journal Entry • Advantages of a journal • Meaning and Utility of a Ledger • Balancing of Accounts • Trial Balance

Resources •T.S GREWAL

Extra marks modules(Mind map, SLM and Q&A)

Important Questions

Class Work • ORAL: Explaining the meaning of Journal and Journalizing; open Journal

Entry;

Posting of Entries into Ledger Accounts ; Compound Journal Entry ; Advantages of a journal ; Meaning and Utility of a Ledger ;

WRITTEN WORK

Give running notes. Doing various numerical

Assessment Class test

Period wise

plan

1 CLASS WORK

Explanation :

Meaning of Key terms used

Journal

Page No. 8.1 to 8.3

WRITTEN WORK

•Underline the important terms

2 CLASS WORK

Explanation :

Rules of Debit and Credit

Page 8.4 to 8.7

WRITTEN WORK

• running notes

3 CLASS WORK

Explanation :

Q1,2

Page 8.53

WRITTEN WORK

Q1,Q2

Page : 8.53

4 CLASS WORK

Explanation :

Q 3

Page 8.53

WRITTEN WORK

•Q3

Page : 8.53

5 CLASS WORK

Explanation :

Simple and Compounding Journal Entry

Page 8.10 to 8.11

WRITTEN WORK

Running notes

6 CLASS WORK

Explanation

Entries of some Specific Transactions (cont.)

Page 8.12-8.13

WRITTEN WORK

Underline important sentences

Q8

7 CLASS WORK

Explanation

Entries of some Specific Transactions (cont.) Page 8.13-8.15 WRITTEN WORK

Underline important sentences

8 Entries of some Specific Transactions (cont.)

Page 8.16-8.18

Q10

WRITTEN WORK

Underline important sentences

Q10

9 CLASS WORK

Explanation

Entries of some Specific Transactions (cont.)

Page 8.19-8.21

WRITTEN WORK

Underline important sentences

10 CLASS WORK

Explanation

Entries of some Specific Transactions (cont.)

Page 8.22-8.24

Q13

WRITTEN WORK

Q13

11 CLASS WORK

Explanation

Entries of some Specific Transactions (cont.)

Page 8.25- 8.27

Q15

WRITTEN WORK

Q15

12 CLASS WORK

Explanation

Entries of some Specific Transactions (cont.)

Page 8.28- 8.30

WRITTEN WORK

Underline important sentences

13 CLASS WORK

Explanation

Entries of some Specific Transactions (cont.)

Page 8.31- 8.33

Q17

WRITTEN WORK

Q17

14 CLASS WORK

Explanation

Ledger Page 8.33- 8.35 WRITTEN WORK

Underline important sentences

15 CLASS WORK Explanation Ledger Posting of Opening Entry Page :8.37-8.41 Q39 WRITTEN WORK Q39

16 CLASS WORK Explanation Q40 Page : 8.41-8.45 WRITTEN WORK Q40

17 CLASS WORK Explanation Difference between Journal and Ledger Trial Balance WRITTEN WORK Underline important sentences

18 Class test

Month: JULY-(CONT. AUGUST) No of Periods: 15

Chapter 9: SPECIAL PURPOSE BOOKS I-CASH BOOK

TTT: 7pds WT: 8pds

Unit-1:

Introduction to

Accounting

• Meaning of Practical System of Accounting • Meaning of Subsidiary Books of Accounting • Classification of Subsidiary Books • Advantages of Subsidiary Books • Meaning of a Cash Book • Kinds of Cash Book • Posting of a Cash Book • Petty Cash book

Learning

Objectives The students will be able to understand: • Meaning of Practical System of Accounting • Meaning of Subsidiary Books of Accounting • Classification of Subsidiary Books • Advantages of Subsidiary Books • Meaning of a Cash Book • Kinds of Cash Book • Posting of a Cash Book • Petty Cash book

Resources •T.S GREWAL

Extra marks modules(Mind map, SLM and Q&A)

Board Questions

Class Work ORAL: Explain the meaning, advantages, kind of Cash book and subsidiary books. Posting entry in Cash Book and Petty cash book.

WRITTEN WORK

Give running notes. Doing numerical.

Assessment Class test

Period wise plan

1 CLASS WORK

Explanation :

Meaning of key terms

Subsidiary Books or sub-division of Journal

Page No. 9.1 to 9.2

WRITTEN WORK

•Underline the important terms

2 CLASS WORK

Explanation :

Advantages of Subsidiary Books

Cash Book

Features of Cash Book

Cash Book- A subsidiary Book and a Principal Book Kinds of Cash Books Page 9.2 to 9.3 WRITTEN WORK

Underline the important terms

3 CLASS WORK

Explanation :

Simple cash book or single column cash book

Q1

Page 9.4

WRITTEN WORK

Q1

Page 9.40

4 CLASS WORK

Explanation :

Simple cash book or single column cash book

Q2,Q3

Page : 9.40-9.41

WRITTEN WORK

Page : Q3

5 CLASS WORK

Explanation :

Cash Book cannot have credit balance

Page : 9.8-9.9

WRITTEN WORK

Underline important points

6 CLASS WORK Explanation Two Column or Double column cash Book Page 9.11-9.14 WRITTEN WORK

Underline important sentences

Running notes

7 CLASS WORK Explanation Two Column or Double column cash Book Q7 Page :9.42 WRITTEN WORK

Q7

Page :9.42

8 CLASS WORK Explanation Bank Overdraft Page 9.16 WRITTEN WORK

Underline important lines and gave running notes

9 CLASS WORK Explanation Two Column or Double column cash Book Q11 PAGE : 9.43 WRITTEN WORK

Q 11

10 CLASS WORK Explanation Two Column or Double column cash Book. Q15 PAGE : 9.43 WRITTEN WORK

Q 15

11 CLASS WORK Explanation Petty cash book System of Petty cash Book -Simple Petty Cash Book PAGE : 9.30-9.31 WRITTEN WORK

Running Notes

12 CLASS WORK Explanation -Simple Petty Cash Book Q29 Page : 9.50 WRITTEN WORK

Q29

13 CLASS WORK Explanation -Analytical Petty Cash Book Difference between simple and analytical Petty cash Book

Page 9.32-9.33

WRITTEN WORK

Underline important sentences and terms

14 CLASS WORK Explanation -Analytical Petty Cash Book

Q31 Page 9.50-9.51 WRITTEN WORK

Q31

15 Class test

Month: JULY No of Periods: 8

Chapter12 : TRIAL BALANCE

TTT: 4pds WT: 4pds

Unit-1:

Introduction to

Accounting

• Meaning of a Trial balance • Characteristics or Features of a Trial Balance • Objectives or Functions of Preparing a Trial Balance • Preparing a Trail Balance • Limitation of a Trial Balance Learning Objectives The students will be able to understand: • Meaning of a Trial balance • Characteristics or Features of a Trial Balance • Objectives or Functions of Preparing a Trial Balance • Preparing a Trail Balance • Limitation of a Trial Balance

Resources •T.S GREWAL

Extra marks modules(Mind map, SLM and Q&A)

Board Questions

Class Work ORAL: Explaining the meaning, Characteristics, functions, limitation of Trial balance.

WRITTEN WORK

Give running notes. Doing numerical.

Assessment Class test

Period wise plan

1 CLASS WORK

Explanation :

Meaning of Trial Balance

Characteristics of a Trial Balance

Objective of Trial Balance

Page No. 12.1 to 12.2

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