Ghana curriculum lesson note
SHS 1 Accounting 1st Semester Week 7 Lesson Plan
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| Weekly Learning Plan | |||
| Subject | Accounting | Week | 7 |
| Duration | 60 minutes | Form | SHS 1 |
| Strand | Financial Accounting | Sub-Strand | Financial Data Analysis |
| Learning Outcome(s) | 1.1.2.LO.1 - Explain the key ideas related to double-entry principles and ledger entries. | ||
| Learning Indicator(s) | 1.1.2.LI.3 - Double-entry principles and ledger entries | ||
| Lesson Focus | Double-entry principles and ledger entries | ||
| Previous Knowledge | Learners recall the immediately preceding knowledge/skill needed to engage with Double-entry principles and ledger entries; the starter diagnoses this rather than assuming mastery. | ||
| Lesson Objective(s) | Identify or explain the key subject idea/procedure in Double-entry principles and ledger entries. Complete the concrete guided/practical task for Double-entry principles and ledger entries accurately. Apply Double-entry principles and ledger entries 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 Double-entry principles and ledger entries? What would a strong practical/application response to Double-entry principles and ledger entries look like? How would changing the context, data or constraints affect a decision about Double-entry principles and ledger entries? | ||
| Pedagogical Strategies | Diagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment | ||
| Teaching & Learning Resources | Source documents Daybook templates Ledger/T-account sheets Trial-balance worksheet | ||
| Key Notes on Differentiation | |||
| Content | Provide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Double-entry principles and ledger entries. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Double-entry principles and ledger entries. | ||
| 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 Double-entry principles and ledger entries; 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 Double-entry principles and ledger entries. | Inspect the prompt/materials, record an initial response about Double-entry principles and ledger entries, and justify it briefly. | Not provided. |
| Activity 115 minutes | Demonstrate the first worked step for Double-entry principles and ledger entries using the supplied documents/data, making every debit, credit, adjustment or cost assumption explicit. | Identify the correct book of prime entry from source documents such as invoice, receipt, credit note and cheque counterfoil. | Check classification, account direction and arithmetic at the first key step. |
| Activity 220 minutes | Give pairs a complete data set for Double-entry principles and ledger entries; require full workings and a cross-check rather than answers only. | Record transactions in daybooks, post totals/details to T-accounts and extract a trial balance. | Mark workings for method, accuracy and internal checks. |
| Activity 310 minutes | Give a shorter unseen data set on Double-entry principles and ledger entries for individual completion. | Trace one transaction from source document to daybook, ledger and trial balance, explaining each debit/credit. | Check the unseen item independently and require correction of any error. |
| Lesson Closure | Review one deliberate accounting error related to Double-entry principles and ledger entries; 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 Double-entry principles and ledger entries. | ||
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More SHS 1 Accounting 1st Semester Lessons
Week 1Sub-strand: Conceptual FrameworkWeek 2Sub-strand: Conceptual FrameworkWeek 3Sub-strand: Conceptual FrameworkWeek 4Sub-strand: Conceptual FrameworkWeek 5Sub-strand: Financial Data AnalysisWeek 6Sub-strand: Financial Data AnalysisWeek 7 (current)Week 8Sub-strand: Financial Data AnalysisWeek 9Sub-strand: Financial Data AnalysisWeek 10Sub-strand: Financial ReportingWeek 11Sub-strand: Financial ReportingWeek 12Sub-strand: Financial ReportingWeek 13Sub-strand: Controlling Cost to Improve Organisational PerformanceWeek 14Sub-strand: Controlling Cost to Improve Organisational PerformanceWeek 15Sub-strand: Controlling Cost to Improve Organisational PerformanceWeek 16Sub-strand: Controlling Cost to Improve Organisational Performance