Ask the learners to explain the purpose of trial balance. As more answers pouring in from the learners, gradually introduce the topic "control accounts" as an alternative for trial balance to check the arithmetical accuracy of the ledgers.
Explain the purpose,uses and limitations of control accounts.
Give formats for sales ledger control account and purchases ledger control account. Introduce various items to be posted in the control accounts and source of information for each of these items.
Divide the class into two groups and assign a task of preparing a poster displaying the control accounts formats for classroom display.
Demonstrate the preparation of sales and purchases ledger control accounts with simple items. Invite the learners in pairs to solve the problems on the board.
Prepare flash cards with control account items. Divide the class in two groups. Ask one group to pick a card for the other group. The group which got the card has to state the source of information for each item, in which control account that item would appear and whether it is a debit or credit. Repeat this activity with the second group. Continue this activity until enough number of students got the chance to participate.
Prepare a set of completed sales ledger accounts and a separate set of entries in books of prime entry, making sure that there are some differences (e.g. bad debt not entered in trade receivables’s account). Divide class into two groups – one to prepare control account from the actual ledger and the other using the books of prime entry. Brain-storm the reason for the difference in the closing balances.
Once learners gained the confidence of preparing the control accounts independently, introduce complex items of control accounts.
Prepare worksheets based on past paper questions and ask students to practice given worksheets at home. Control Accounts resources section of this website provides list of past paper questions for this topic.
Take students to the ICT Lab in the school and conduct an online surprise test using interactive quizzes on control accounts at www.accounting-daddy.com