Ghana curriculum lesson note

SHS 1 Accounting 1st Semester Week 14 Lesson Plan

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Weekly Learning Plan
SubjectAccountingWeek14
Duration60 minutesFormSHS 1
StrandCost AccountingSub-StrandControlling Cost to Improve Organisational Performance
Learning Outcome(s)1.2.1.LO.1 - Explain the key ideas related to cost accounting versus financial accounting.
Learning Indicator(s)1.2.1.LI.2 - Cost accounting versus financial accounting
Lesson FocusCost accounting versus financial accounting
Previous KnowledgeLearners recall the immediately preceding knowledge/skill needed to engage with Cost accounting versus financial accounting; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)Identify or explain the key subject idea/procedure in Cost accounting versus financial accounting. Complete the concrete guided/practical task for Cost accounting versus financial accounting accurately. Apply Cost accounting versus financial accounting independently to a new case, data set, text, material or performance situation.
Essential Question(s)What evidence or procedure is needed to work accurately with Cost accounting versus financial accounting? What would a strong practical/application response to Cost accounting versus financial accounting look like? How would changing the context, data or constraints affect a decision about Cost accounting versus financial accounting?
Pedagogical StrategiesDiagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment
Teaching & Learning ResourcesAccounting data pack Structured worksheet Calculator Pens/pencils
Key Notes on Differentiation
ContentProvide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Cost accounting versus financial accounting. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Cost accounting versus financial accounting.
ProcessUse mixed-ability pairs for the first application, then require an individual transfer task. Allow oral/visual demonstration where appropriate while retaining the same subject accuracy criteria.
ProductUse a checklist/rubric tied to the concrete output for this week rather than participation alone. For advanced work, require justification with evidence, calculations, source reference or quality criteria.
Success CriteriaThe learner uses correct subject terminology and evidence. The learner completes the week’s concrete product/calculation/performance with acceptable accuracy. The learner explains why the procedure/choice fits the stated context rather than giving a memorised general answer.
HomeworkComplete a second data set on Cost accounting versus financial accounting; show all workings and add one sentence interpreting the result.
Lesson Activities
StageTeacher ActivityLearner ActivityAssessment / DoK
Starter10 minutesPlace a small set of authentic-looking accounting records on the board/table and ask learners which records are needed to solve a problem about Cost accounting versus financial accounting.Inspect the prompt/materials, record an initial response about Cost accounting versus financial accounting, and justify it briefly.Not provided.
Activity 115 minutesDemonstrate the first worked step for Cost accounting versus financial accounting using the supplied documents/data, making every debit, credit, adjustment or cost assumption explicit.Extract the accounting data needed to address Cost accounting versus financial accounting from source documents and a short transaction/data pack.Check classification, account direction and arithmetic at the first key step.
Activity 220 minutesGive pairs a complete data set for Cost accounting versus financial accounting; require full workings and a cross-check rather than answers only.Complete the ledger, statement, cost schedule or calculation required for Cost accounting versus financial accounting, showing workings.Mark workings for method, accuracy and internal checks.
Activity 310 minutesGive a shorter unseen data set on Cost accounting versus financial accounting for individual completion.Check the result for internal consistency and explain one decision that could be made from the information.Check the unseen item independently and require correction of any error.
Lesson ClosureReview one deliberate accounting error related to Cost accounting versus financial accounting; learners identify it, correct it and state how the error would affect the records or decision. Complete a one-minute exit response using a concrete example from the lesson on Cost accounting versus financial accounting.

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