Ghana curriculum lesson note

SHS 1 Accounting 1st Semester Week 2 Lesson Plan

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Weekly Learning Plan
Subject	Accounting	Week	2
Duration	60 minutes	Form	SHS 1
Strand	Financial Accounting	Sub-Strand	Conceptual Framework
Learning Outcome(s)	1.1.1.LO.1 - Explain the key ideas related to processing accounting information and its characteristics.
Learning Indicator(s)	1.1.1.LI.2 - Processing accounting information and its characteristics
Lesson Focus	Processing accounting information and its characteristics
Previous Knowledge	Learners recall the immediately preceding knowledge/skill needed to engage with Processing accounting information and its characteristics; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)	Identify or explain the key subject idea/procedure in Processing accounting information and its characteristics. Complete the concrete guided/practical task for Processing accounting information and its characteristics accurately. Apply Processing accounting information and its characteristics 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 Processing accounting information and its characteristics? What would a strong practical/application response to Processing accounting information and its characteristics look like? How would changing the context, data or constraints affect a decision about Processing accounting information and its characteristics?
Pedagogical Strategies	Diagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment
Teaching & Learning Resources	Process-cost data Process-account templates Production-flow diagram Calculator
Key Notes on Differentiation
Content	Provide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Processing accounting information and its characteristics. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Processing accounting information and its characteristics.
Process	Use 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.
Product	Use 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 Criteria	The 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.
Homework	Complete a second data set on Processing accounting information and its characteristics; show all workings and add one sentence interpreting the result.

Lesson Activities
Stage	Teacher Activity	Learner Activity	Assessment / DoK
Starter10 minutes	Place a small set of authentic-looking accounting records on the board/table and ask learners which records are needed to solve a problem about Processing accounting information and its characteristics.	Inspect the prompt/materials, record an initial response about Processing accounting information and its characteristics, and justify it briefly.	Not provided.
Activity 115 minutes	Demonstrate the first worked step for Processing accounting information and its characteristics using the supplied documents/data, making every debit, credit, adjustment or cost assumption explicit.	Map materials, labour, overhead and output through two production processes.	Check classification, account direction and arithmetic at the first key step.
Activity 220 minutes	Give pairs a complete data set for Processing accounting information and its characteristics; require full workings and a cross-check rather than answers only.	Prepare process accounts from a production data set, including stated losses where provided.	Mark workings for method, accuracy and internal checks.
Activity 310 minutes	Give a shorter unseen data set on Processing accounting information and its characteristics for individual completion.	Calculate unit cost and use it to recommend a price or evaluate efficiency.	Check the unseen item independently and require correction of any error.

Lesson Closure

Review one deliberate accounting error related to Processing accounting information and its characteristics; 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 Processing accounting information and its characteristics.

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