Ghana curriculum lesson note

SHS 2 Accounting 1st Semester Week 11 Lesson Plan

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Weekly Learning Plan
Subject	Accounting	Week	11
Duration	60 minutes	Form	SHS 2
Strand	Financial Accounting	Sub-Strand	Financial Data Analysis
Learning Outcome(s)	2.1.2.LO.1 - Demonstrate understanding and practical application of Receivables and payables control accounts within the curriculum sub-strand Financial Data Analysis.
Learning Indicator(s)	2.1.2.LI.4 - Receivables and payables control accounts
Lesson Focus	Receivables and payables control accounts
Previous Knowledge	Learners recall the immediately preceding knowledge/skill needed to engage with Receivables and payables control accounts; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)	Identify or explain the key subject idea/procedure in Receivables and payables control accounts. Complete the concrete guided/practical task for Receivables and payables control accounts accurately. Apply Receivables and payables control accounts 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 Receivables and payables control accounts? What would a strong practical/application response to Receivables and payables control accounts look like? How would changing the context, data or constraints affect a decision about Receivables and payables control accounts?
Pedagogical Strategies	Diagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment
Teaching & Learning Resources	Debtor/creditor schedules Control-account worksheet Transaction list Calculator
Key Notes on Differentiation
Content	Provide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Receivables and payables control accounts. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Receivables and payables control accounts.
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 Receivables and payables control accounts; 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 Receivables and payables control accounts.	Inspect the prompt/materials, record an initial response about Receivables and payables control accounts, and justify it briefly.	Not provided.
Activity 115 minutes	Demonstrate the first worked step for Receivables and payables control accounts using the supplied documents/data, making every debit, credit, adjustment or cost assumption explicit.	Sort opening balances, credit sales/purchases, cash, returns and discounts into receivables/payables control-account inputs.	Check classification, account direction and arithmetic at the first key step.
Activity 220 minutes	Give pairs a complete data set for Receivables and payables control accounts; require full workings and a cross-check rather than answers only.	Prepare both control accounts from a month’s transactions and reconcile them to subsidiary-list totals.	Mark workings for method, accuracy and internal checks.
Activity 310 minutes	Give a shorter unseen data set on Receivables and payables control accounts for individual completion.	Identify the likely record error from a control-account/subsidiary-list difference.	Check the unseen item independently and require correction of any error.

Lesson Closure

Review one deliberate accounting error related to Receivables and payables control accounts; 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 Receivables and payables control accounts.

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