Accounting · Lesson Plan
The Paperwork of Business
Every business runs on paperwork. This practical lesson introduces the everyday forms a business uses to keep records — starting with the receipt: why sales must be recorded, how a duplicate receipt book works, and how to fill one out correctly. It’s a hands-on foundation for the record-keeping that real accounting builds on, and a natural companion to a classroom economy.
For Teachers
Lesson at a glance
- Topic
- Accounting
- Grade Level
- Grades 6–10
- Resource Type
- Lesson + Worksheet
- Estimated Time
- 45–60 minutes
- Format
- Lesson + activity
- Materials
- Printable lesson, worksheet, calculator
What Students Learn
Learning objectives
- Explain why a business must record its sales
- Describe how a duplicate receipt book works
- Fill out a receipt correctly
- Recognize common business forms
- Connect record-keeping to accounting
Materials
What you’ll need
- Printed lesson and activity sheet (one per student)
- A duplicate receipt book (or printed receipt forms)
- Pencils
Key Terms
Vocabulary
- Receipt
- A record given to a customer showing what they paid for.
- Duplicate
- A copy made at the same time as the original.
- Record
- A written account of a business transaction.
- Invoice
- A request for payment listing goods or services provided.
- Transaction
- A business exchange of goods or services for money.
- Carbon copy
- A copy made automatically beneath the original.
For Teachers
Lesson plan
Estimated time: one 45–60 minute class period.
Lesson sequence
- Why record sales? (10 min). Discuss why every sale needs a record.
- The receipt (15 min). Show a duplicate receipt book; explain numbering and copies.
- Fill one out (15 min). Students complete sample receipts with date, customer, amount, and items.
- Other forms (10 min). Briefly introduce invoices and records that build on receipts.
Assessment
Assess the completed receipts for correct, complete information.
Discussion
Discussion questions
- Why must a business record every sale?
- How does a duplicate receipt book work?
- What information goes on a receipt?
- Why are receipts numbered?
- How does this paperwork connect to accounting?
Printable Lesson & Worksheet
The Paperwork of Business — Lesson & Activity
A printable lesson on the everyday paperwork of business: why sales are recorded, how receipt books work, and practice filling out receipts.
Unlock the full Money Instructor library
Members get unlimited access to worksheets, lesson plans, and teacher resources across every financial literacy topic — budgeting, taxes, credit, banking, and more.