Bank Reconciliation Lesson Plan
Lesson Plan – The Bank Reconciliation Statement
General Objectives: Students will: 1. Account for differences between the cash book and bank statement balances. 2. Construct a bank reconciliation statement using the adjusted trial balance.
Specific Objectives: Students will:
Cognitive:
1. Demonstrate knowledge of the concept of reconciling bank statements. 2. Explain the reasons as to why your cash book and bank statement may not balance.
Psychomotor:
1. Construct a bank reconciliation statement using the adjusted cash book balance.
Affective:
1. Value the importance of preparing a bank reconciliation statement.
Prior Knowledge:
Students have a clear understanding of: 1. The two column cash book.
Lesson 1 – Bank Reconciliation Statement | TIME(minutes) | ELEMENTS | METHOD | CONTENT | TEACHER ACTIVITIES | STUDENT’S ACTIVITIES | TEACHER – LEARNING RESOURCES | EVALUATION | | Set Induction/Introduction | - | - Scenario | -Discussion | -Listening- Responding | | - Formative Questioning | | | | Objectives | Sharing the Specific Objectives | | | | | Presentation 1 | - | - Reasons for the difference in the bank statement and our cash book. | -Questioning- Providing information-Explaining | -Listening- Responding | - Chart- Whiteboard- Whiteboard markers | - Formative Questioning | | Summary 1 | Review of Presentation 1 | - | Questioning | - Responding | | - Formative Questioning | | Presentation 2 | - | - Definition of terms | -Providing information-Explaining | -Listening- Responding | - Chart- Whiteboard- Whiteboard markers | - Formative Questioning | | Summary 2 | Review of Presentation 2 | - | -Questioning | - Responding | | - Formative Questioning | | Presentation 3 | | - Illustration of an example | -Providing information-Explaining | -Listening- Responding | - Chart- Whiteboard- Whiteboard markers | - Formative Questioning | | Summary 3 | Review of Presentation 3 | - | -Questioning | -
General Objectives: Students will: 1. Account for differences between the cash book and bank statement balances. 2. Construct a bank reconciliation statement using the adjusted trial balance.
Specific Objectives: Students will:
Cognitive:
1. Demonstrate knowledge of the concept of reconciling bank statements. 2. Explain the reasons as to why your cash book and bank statement may not balance.
Psychomotor:
1. Construct a bank reconciliation statement using the adjusted cash book balance.
Affective:
1. Value the importance of preparing a bank reconciliation statement.
Prior Knowledge:
Students have a clear understanding of: 1. The two column cash book.
Lesson 1 – Bank Reconciliation Statement | TIME(minutes) | ELEMENTS | METHOD | CONTENT | TEACHER ACTIVITIES | STUDENT’S ACTIVITIES | TEACHER – LEARNING RESOURCES | EVALUATION | | Set Induction/Introduction | - | - Scenario | -Discussion | -Listening- Responding | | - Formative Questioning | | | | Objectives | Sharing the Specific Objectives | | | | | Presentation 1 | - | - Reasons for the difference in the bank statement and our cash book. | -Questioning- Providing information-Explaining | -Listening- Responding | - Chart- Whiteboard- Whiteboard markers | - Formative Questioning | | Summary 1 | Review of Presentation 1 | - | Questioning | - Responding | | - Formative Questioning | | Presentation 2 | - | - Definition of terms | -Providing information-Explaining | -Listening- Responding | - Chart- Whiteboard- Whiteboard markers | - Formative Questioning | | Summary 2 | Review of Presentation 2 | - | -Questioning | - Responding | | - Formative Questioning | | Presentation 3 | | - Illustration of an example | -Providing information-Explaining | -Listening- Responding | - Chart- Whiteboard- Whiteboard markers | - Formative Questioning | | Summary 3 | Review of Presentation 3 | - | -Questioning | -