GENERAL INFORMATION (COMPULSORY)
School Name                           Langa high school
Student Teacher Name and Number Sibiya Pacify Khanyisile
                                202219176
Date                                  12 May 2025
Duration                              1h00
Grade                                 10
No of learners                        15
Subject                               Accounting
Lesson Topic                          Salaries and wages
Teaching Strategies                   Active learning
Teaching and Learning Resources       . Text book
                                      . Chalk board
                                      . Duster
                                      . Past exam papers
GENERAL AIMS (COMPULSORY)
    o To equip learners with the ability to verify the accuracy and completeness of business
      accounts.
SPECIFIC AIMS (COMPULSORY)
    o     Ensuring accurate financial records
    o     Identifying and correcting errors
    o     Developing critical thinking skills
    o     Applying accounting principles
    o     Understanding financial management
OBJECTIVES (COMPULSORY)
By the end of this lesson, leaners should be able to:
    o Explain what reconciliation of debtors and creditors is
    o Know the debtors list, creditors list and control accounts
    o Explain what control accounts are
    o Explain why reconciliation between control accounts and lists is drawn up monthly
    o Explain what error can be detected by control accounts
    o Prepare a correct debtors control account and correct list of debtors
PRIOR OR PREVIOUS KNOWLEDGE (COMPULSORY)
    o Knowledge of fundamental bookkeeping concepts including cash and credit transactions.
TEACHING AND LEARNING RESOURCES/ MATERIALS (COMPULSORY)
    o Grade 10 accounting study guide textbook
                                 LESSON PHASES (COMPULSORY)
LESSON INTRODUCTION
    o Remind learners of the cash and credit transactions and ask them questions on what a
      debtor, creditor and credit purchase is.
LESSON PRESENTATION
   o Introduce reconciliation of debtors and creditors
   o Explain the debtors list, credit list and control accounts.
   o Discuss the errors
   o Do a practical example with the learners
LESSON CONCLUSION
        Give learners the opportunity to ask questions and clarity.
SUMMARY OF THE LESSON
    o Remind the learners what we have covered
    o Give learners homework .
LESSON REFLECTION / EVALUATION (COMPULSORY)
   o Reflect whether I have covered all the lesson objectives and explained concepts properly.
   o Check whether the application aligned with the content covered