The document provides a lesson plan for teaching commerce students about bills of exchange using role-playing. It consists of three phases: 1. In the orientation phase, the teacher draws students' attention to a scenario of a girl needing credit at a supermarket to familiarize them with the topic. 2. The presentation phase involves enacting a role play with three students as a supermarket manager, buyer, and bill payer, demonstrating a bill of exchange. 3. In the concluding phase, the teacher explains the key parties and features of a bill of exchange, consolidating student understanding through group work and review questions.

1. INNOVATIVE LESSON PLAN
JISNAMARY.S
COMMERCE
CANDIDATE CODE - 190 14 301 012

2. INTRODUCTION
Learning becomes tedious and un interesting when we focus on dry facts and figures
without giving any direct or indirect feeling of the reality of business life. One of the
way in which business life can be reproduced for purposes of effective learning is
through the medium of role playing.
The first systematic effort to conceptualize the role playing
process and develop it as a technique was made by JL Moreno, a vines psychiatrist.
Role playing is a teaching technique which involves dramatization of a situation by
two or three students under the direction of a teacher. Here the students assume an
identity other than their own and play the role of others with whom the new identity
has been assumed. While playing such roles, participants exhibit behavior patterns
they believe are characteristics of these roles in specific social situations.

3. There are two types of role-playing. They are
1. STRUCTURED ROLE PLAYING
In structured role playing, the teacher selects the situations to be enacted
and specifies the goals of the activity, written materials are required.
2. SPONTANEOUS ROLE PLAYING
Spontaneous role playing arises in the midst of a discussion.
I transacted the topic “BILLS OF EXCHANGE” using the technique
role-playing. Structured role playing technique is used in the following lesson plan.

4. LESSON PLAN TEMPLATE
NAME OF THE TEACHER :- JISNA MARY.S
NAME OF THE SCHOOL :-
SUBJECT :- ACCOUNTANCY
UNIT :- BILLS OF EXCHANGE
TOPIC Bills of exchange -Meaning, definition, Parties involved.
STANDARD :- Plus-one
STRENGTH :-
AVERAGE AGE :- 16 years
DURATION :- 45 minutes
DATE :-

5. PHASE IN THE LESSON TEMPLATE
PHASE -1 :- ORIENTATION.
PHASE -2 :- PRESENTATION OF THE ROLE PLAY.
PHASE -3 :- CONCEPT CONSOLIDATED BY THE
TEACHER

6. CLASS ROOM INTERACTION PROCEDURE PUPIL RESPONSE
PHASE -1-INTRODUCTORY PHASE
After the routine class room practice, teacher
draws the attention of the students by stating an
activity from their daily life.
Do you go to the market to buy things?
Suppose a girl named SUMI, goes to the supermarket
To buy things. She collects all what she needs in the
Basket. On going to the billing section she finds that
She has purchased goods worth Rs.2000 when she
Has Only Rs.1000 with her.
Teacher says that, now we are going to see a role
Play. There are three persons involved. The manager
of the super market, the buyer SUMI and another
Person Who acts as payer.

7. ROLE PLAY

8. Manager : - Good morning, sumi.
Sumi : - What good morning sir.
Manager : - What happened to you? I think you are in a
confused state.
Sumi : - I purchased a lot of things from your shop for my
own uses and also for my home purpose.
Manager : - So what?
Sumi : - But sir, I took only Rs.1000/-.I can’t bring the
balance Money immediately.
Manager : - Oho Sumi, you want to buy things and at the same
time You don’t have enough money also.
Sumi : - Yes sir.
Manager : - Sumi are you a commerce student?
Sumi : - Yes sir.
Manager : - Then you must have heard the word ‘CREDIT’.
Sumi : - Yes sir, what can I do?
Manager : - Why don’t you buy the goods on credit?
Sumi : - But sir I don’t have anything as security.
Manager : - Don’t worry Sumi. I’ll give you a document. You
just have to put signature on it.

9. Sumi : - What is written on that document?
Manager :- (Shows the document) It states that you have
to pay to me or to the person whom I direct
a sum of rupees that 1000/- on the
completion of one week. Do you agree?
Sumi : - Yes sir.
Manager : - Do me a favor now, see this is Raju.
One of our whole sale dealer.
Raju : - Good morning
Sumi : - Good morning
Manager : - Hand over the bill to Mr.Raju.Pay to Mr.Raju
a sum of Rupees one thousand on the
completion of one week from The date
mentioned in the bill.
Sumi : - That’s not a problem, tell me where I have
to put the Signature so that I can accept the
bill.
Manager : - Yes, it’s here (Showing the bill)
Sumi : - Thank you so much.
Manager : - You are welcome.

10. PHASE -2-DEVELOPMENTALSTAGE
ACTIVITY: 1
Teacher continues the discussion by asking following
Questions.
Can you identify the name of the credit Student answer as
Instrument? Bills of exchange.
Who are the parties involved in the role play ? Manager,Sumi,Raju
Can you tell the relationship between the seller Debtor-Creditor
and the buyer?
ACTIVITY: 2
Teacher explains the parties involved in the bill
of exchange by using the following questions.
Who is the creditor here? The Manager
“The creditor draws a bill of exchange upon the debtor
.He can be called drawer.”
Who is the drawer here? The Manager-
named as HARI.
Who is the acceptor of the bill? Sumi
Teacher explains as
“The acceptor is also called the drawer and the act of
givingconsent to the bill by signing on the face of the
bill is known as acceptance of the bill”

11. To whom is the money to be paid on the Raju
Completion of one week?
The person who has the right to receivetheamount
of the bill is called the payer. The payer may be a
third person or the drawer himself.
Who is the payer here? Raju
ACTIVITY: 3
Teacher now show a chart containing the
Definition of the bill of exchange Students observe the
chart
According to the sec 5 of the Indian Negotiable
InstrumentAct “A Bill of Exchange is an instrument in
writing containing an unconditional order signed by the
maker directing a certain person to pay a certain sum
of money to or to the order of a certain person on to
the bearer of the instrument.”
Teacher asked two students to read the chart Students read the
chart
PHASE -3 CONCLUDING PHASE
ACTIVITY: 1
Teacher divides the class into group as bench wise Students goes on and
distributes a model of bill of exchange into discussion and

12. each group and asks them to discuss the features of write the main
Bill of exchange and write it on a piece of paper. features.
ACTIVITY: 2
Concept to be consolidated
Teacher explains the different features are; Students carefully
listens.
A bill of exchange is a written unconditional order
It is drawn and signed by the person who grants
credit
It is drawn on to the person to whom credit is
granted and requires him to pay the amount
mentioned in the bill.
The money is payable either on demand or on
the expiry of a particular time.
The amount of money is payable to definite
person.
It should be dated and stamped.

13. FOLLOW-UPACTIVITY
REVIEW QUESTIONS
Define bill of exchange?
Who are the main parties involved in making of a bill
of exchange?
What are the main features of bill of exchange?
ASSIGNMENT
Prepare a draft of bill of exchange.

14. SPECIMEN OF BILL OF EXCHANGE