Ghana curriculum lesson note

SHS 1 Accounting 1st Semester Week 3 Lesson Plan

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Weekly Learning Plan
Subject	Accounting	Week	3
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 users of accounting information and their information needs.
Learning Indicator(s)	1.1.1.LI.3 - Users of accounting information and their information needs
Lesson Focus	Users of accounting information and their information needs
Previous Knowledge	Learners recall the immediately preceding knowledge/skill needed to engage with Users of accounting information and their information needs; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)	Identify or explain the key subject idea/procedure in Users of accounting information and their information needs. Complete the concrete guided/practical task for Users of accounting information and their information needs accurately. Apply Users of accounting information and their information needs 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 Users of accounting information and their information needs? What would a strong practical/application response to Users of accounting information and their information needs look like? How would changing the context, data or constraints affect a decision about Users of accounting information and their information needs?
Pedagogical Strategies	Diagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment
Teaching & Learning Resources	Accounting scenario cards Stakeholder cards Concept/ethics reference sheet Flip chart
Key Notes on Differentiation
Content	Provide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Users of accounting information and their information needs. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Users of accounting information and their information needs.
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 Users of accounting information and their information needs; 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 Users of accounting information and their information needs.	Inspect the prompt/materials, record an initial response about Users of accounting information and their information needs, and justify it briefly.	Not provided.
Activity 115 minutes	Demonstrate the first worked step for Users of accounting information and their information needs using the supplied documents/data, making every debit, credit, adjustment or cost assumption explicit.	Match short transactions/reporting situations to the relevant accounting concept, convention, user need or ethical principle.	Check classification, account direction and arithmetic at the first key step.
Activity 220 minutes	Give pairs a complete data set for Users of accounting information and their information needs; require full workings and a cross-check rather than answers only.	Analyse a case where two accounting treatments or ethical choices are possible and defend the more appropriate treatment.	Mark workings for method, accuracy and internal checks.
Activity 310 minutes	Give a shorter unseen data set on Users of accounting information and their information needs for individual completion.	Write a short note to a business owner explaining why the principle matters for reliable financial information.	Check the unseen item independently and require correction of any error.

Lesson Closure

Review one deliberate accounting error related to Users of accounting information and their information needs; 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 Users of accounting information and their information needs.

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