Ghana curriculum lesson note

SHS 1 Accounting 2nd Semester Week 1 Lesson Plan

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Weekly Learning Plan
Subject	Accounting	Week	1
Duration	60 minutes	Form	SHS 1
Strand	Cost Accounting	Sub-Strand	Controlling Cost to Improve Organisational Performance
Learning Outcome(s)	1.2.1.LO.1 - Explain the key ideas related to composition of cost of products, services and operations.
Learning Indicator(s)	1.2.1.LI.5 - Composition of cost of products, services and operations
Lesson Focus	Composition of cost of products, services and operations
Previous Knowledge	Learners recall the immediately preceding knowledge/skill needed to engage with Composition of cost of products, services and operations; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)	Identify or explain the key subject idea/procedure in Composition of cost of products, services and operations. Complete the concrete guided/practical task for Composition of cost of products, services and operations accurately. Apply Composition of cost of products, services and operations 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 Composition of cost of products, services and operations? What would a strong practical/application response to Composition of cost of products, services and operations look like? How would changing the context, data or constraints affect a decision about Composition of cost of products, services and operations?
Pedagogical Strategies	Diagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment
Teaching & Learning Resources	Two-year financial statements Ratio formula sheet Calculator Interpretation rubric
Key Notes on Differentiation
Content	Provide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Composition of cost of products, services and operations. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Composition of cost of products, services and operations.
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 Composition of cost of products, services and operations; 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 Composition of cost of products, services and operations.	Inspect the prompt/materials, record an initial response about Composition of cost of products, services and operations, and justify it briefly.	Not provided.
Activity 115 minutes	Demonstrate the first worked step for Composition of cost of products, services and operations using the supplied documents/data, making every debit, credit, adjustment or cost assumption explicit.	Extract the figures needed for profitability/liquidity/efficiency ratios from two years of financial statements.	Check classification, account direction and arithmetic at the first key step.
Activity 220 minutes	Give pairs a complete data set for Composition of cost of products, services and operations; require full workings and a cross-check rather than answers only.	Calculate selected ratios and compare trend, benchmark or competitor data.	Mark workings for method, accuracy and internal checks.
Activity 310 minutes	Give a shorter unseen data set on Composition of cost of products, services and operations for individual completion.	Write a three-sentence interpretation linking each ratio movement to a plausible business issue or decision.	Check the unseen item independently and require correction of any error.

Lesson Closure

Review one deliberate accounting error related to Composition of cost of products, services and operations; 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 Composition of cost of products, services and operations.

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