• Provide participants with an overview of the lesson and introduce them to the records that need to be maintained (Slides 1 & 2)
• Ask participants to carefully read and understand all information provided with respect to the Cash Book (Slides 3 to 9)
• Now take participant through the Credit &Debit Example and ask them to open their Participant Handbooks to Exercise XVI – Module 12: Cash Book and record the transaction as given in the examples (Slides 10 to 14)
• Ask participants to review how a cash book should be maintained and the conclusion to maintaining a Cash Book (Slides 15 & 16)
• Introduce the participants to maintaining the Sales and Sales Returns Book as well as their layout (Slides 17 & 18)
• Take participants through the Credit Sales Example and ask them to open their Participant handbook to Exercise XVII – Module 12: Sales Book and record the transactions as given in the example (Slides 19 to 22)
• Ask participants to read all the information provided with respect to Sales Returns Book, Sales Returns Book Layout and Maintaining the Sales and Sales Returns Book (Slides 23 to 25)
• Introduce participants to maintaining the Purchase and Purchase Returns Book as well as the Purchase Book layout (Slide s 26 & 27)
• Take participants through the Credit Purchase example (Slides 28 & 29)
• Introduce the Purchase Returns Book and its layout (Slide 30, 31 & 32)