Lesson Plan

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Lesson Plan
Grade: Date: 18/01/2026
Subject: Accounting
Lesson Topic: understand the purposes of purchases ledger and sales ledger control accounts
Learning Objective/s:
  • Describe what purchases‑ledger and sales‑ledger control accounts are and how they summarise subsidiary ledgers.
  • Explain why control accounts are used to ensure accuracy and efficiency in the general ledger.
  • Analyse the reconciliation process that matches control‑account balances with the total of individual subsidiary balances.
  • Apply the reconciliation steps to detect and correct common posting errors.
  • Evaluate the benefits of control accounts for trial‑balance preparation and management reporting.
Materials Needed:
  • Projector and screen
  • Whiteboard and markers
  • Printed worksheets containing sample purchases and sales ledger tables
  • Calculators
  • Accounting textbook (IGCSE 0452 chapter on control accounts)
  • Student laptops or tablets (optional for digital worksheets)
  • Answer key for teacher reference
 Introduction:
Begin with a quick question: “What problems might arise if we only looked at individual supplier or customer accounts?”
Link this to prior knowledge of subsidiary ledgers and set the success criteria – students will be able to explain the purpose of control accounts and reconcile them with subsidiary totals.
Lesson Structure:
  1. Do‑Now (5 min): Students list three advantages of using control accounts on a sticky note; share a few responses.
  2. Mini‑lecture (10 min): Define control accounts, show typical formats for purchases and sales ledger control accounts, and discuss why they are essential for accuracy and trial‑balance preparation.
  3. Guided practice (15 min): Work through the sample purchases ledger control account, filling in missing balances and explaining each entry.
  4. Group activity (15 min): In pairs, reconcile a sales ledger control account with provided subsidiary balances, identify any discrepancies, and suggest corrections.
  5. Whole‑class debrief (10 min): Summarise the reconciliation process, highlight common errors, and connect the benefits to overall financial reporting.
Conclusion:
Recap the key purposes of control accounts and the steps for reconciling them with subsidiary ledgers. Ask each student to write one “exit ticket” sentence describing how control accounts help ensure a correct trial balance. Assign homework: complete a worksheet that requires students to prepare both a purchases and a sales ledger control account for a new set of transactions.