LESSON TEMPLATE
Name of the Teacher : NISHA KUMARI U STANDRARD : XI
Name of the School : G.H.S.S, Sooranadu Strength : 57/60
Subject : Accounting Average Age : 16 yrs
Unit : Sub-Division of Journal Duration : 45 mnts
Topic : Special Journals Date : 06/08/2015
Class room Interaction Procedures
Phase 1: Introductory Phase
Activity-1: General Discussion
After the Class room practice, The Teacher
Pupils Responses
Content Outline:
Content Analisys
Terms:
Facts:
Concept:
Curricular Objectives:
Pre-requisites:
Teaching-Learning Resources
Teaching –Learning Strategies
Special Journals: Meaning Advantages,
Important Special Journals
Special Journal, Cash book, Purchase book, sales
book, Purchase returns book, Sales returns book,
bills Receivable book, bills Payable book, Journal
Proper
The Journal is sub-divided in to many subsidiary
books called special journal
Division of work, Specialization, Save in time,
Availability of information and facility in checking
are the advantages of special Journals
Cash Book, Purchase book, Sales book, Purchase
return book, Sales returns book, bills Receivable
book, bills Payable book, Journal Proper are the
important Special Journals
The Journal in which transactions of a similar
nature are recorded is known as Special Journals
To generate an idea about the Special journals
and its advantages through general discussion,
group discussion, illustration and prepare an
assignment based on it.
The Student should have an idea about journal,
Journalising, Journal entries and posting of
ledger accounts.
Power point(Meaning of Special Journal)
Power point(Advantages of Special journal)
Power point(Important Special journals)
General Discussion
Group Discussion
Illustrations