The document outlines a lesson plan about special journals in accounting, which involves subdividing the general journal into separate books for recording similar transaction types like a cash book for cash transactions. The lesson will teach students about the meaning and merits of special journals through lecture, discussion, and an activity where they analyze transaction items and record them in the appropriate journals. The special journals allow for quicker, more accurate recording of repetitive business transactions and enable the division of accounting work among clerks.

1. LESSON TEMPLATE
Name of the teacher :Vishnu Priya R Standard:XI
Name of the school : St Stephens HSS, Pathanapuram Strengh :60/60
Subject : Accoutancy Duration :45 min
T Topic :Special Journals – Meaning and Merits
Curricular statement
Terms
Facts
Concept
To get an awareness about the topic subdivision of journals through lecture method and group discussion
Special journals ,Day book, Subsidary book , Jonural proper,Credit purchases.
 For quick ,efficient and accurate recording of business transactions the journal is subdivided into soecial
journals.
 Many of the business transactions are repetitive in nature so special journals are prerared.
 Business transactions can be easily recorded in special journals.
 Each one meant for recording all the transactions of a similar nature.
 All cash transactions are recorded in one book ie, Cash Book.
 All credit purchases transactions are recorded in purchases Day Book .
 All credit sales are recorded in the Sales Day Book.
 Special journals are also known as subsidiary book or Day Book.
 Transactions that cannot be recorded in any special journals are called a journal Proper.
 Special journals prove economical and make decisions of labour possible in accounting work.
The journal in which transactions of similar nature only are recorded may be termed as special journals or Day
book. The division of orginal entry into different Day books is called the subdivision of journal.
CONTENT
The journal in which transactions of similar nature only are recorded may be termed as special journals or Day
book. The division of original entry into different Day books is called the subdivision of journal.

2. Process Advantages of accounting
Time consuming
Possible division of work among clerks
Prevents errors and frauds
Information regarding each transaction quickly aviliable
Possible to record more details like quantity, rate, discount
INSTRUCTIONAL OBJECTIVES
General Specific
The learner,
Remembering recalls the terms, facts, concepts, and process related with special Journals or Day books
Understanding discriminate the different days according to its nature.
Applying analyse the items given in the transactions and put in different journals.
Skill develops a chart showing the meaning of special journals.

3. Interest develops interest in finding different Day books
Attitude wants to know about the similar nature of transactions
Appreciation shows thrill and excitement in finding out different Day Books and its advantages.
Create prepare a chart showing the meaning of special journal or Day Books
Learning strategies lecture method , Group discussion
Teaching learning resources usual class room aids
Chart showing the meaning of special journals
Activity cards
Pre-requisites
Coginitive students have general idea about the topic
Affective students have interest in the topic
Psycho motor preparing activity cards

4. CLASS ROOM INTERACTIO PROCEDURE
INTRODUCTION
After Usual class room interaction procedure teacher ask some questions regarding to the previous classes .
Do you mean by journal?
Do you mean by ledger?
Do you mean by Trial balances?
PRESENTATION
Can you suggest any limitation of journal?
Do you think that journal is appropriate mode of recording day today transactions?
Is it waste our time and energy for posting?
ACTIVITY 1
Teacher divide the class into different groups and giving instructions for a discussion for finding out the answer of
the questions
This discussion helps the students to understand the need of special journals
Teacher write t5he meaning of special journals or day book on the black board.
The journal in which transactions of similar nature only are recorded may be termed as special journals
or journal day book. This division of orginal entry into different day books is called subdivision of journal.
DEVELOPMENT
After giving the proper meaning of special journals and create an idea in the mind of the students regarding the
topic subdivision of journals
Teacher again divide the class into different groups and give discussion regarding the topic
Can you identify some merits of preparation of day books
Teacher refine the points raised by the students and write it on the blackboard
STUDENTS RESPONSES
Answer the questions
Students actively
participate
Students write notes
Students actively
participate in the group
discussion

5. Students write it
o on the note
b book
FOLLOW UP ACTIVITIES
What do you mean by special journals? Students answer
Write the merits of special journals?
ENRICHMENT PROGRAMME
Write a short note on regarding the special journals write the assignment
MERITS OF SPECIAL JOURNALS
 Time consuming
 Possible division of work among clerks
 Prevent errors and frauds
 Availability of information
 Possible to record more details