Ghana curriculum lesson note

SHS 2 Accounting 1st Semester Week 14 Lesson Plan

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Weekly Learning Plan
Subject	Accounting	Week	14
Duration	60 minutes	Form	SHS 2
Strand	Financial Accounting	Sub-Strand	Financial Reporting
Learning Outcome(s)	2.1.3.LO.1 - Demonstrate understanding and practical application of Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application within the curriculum sub-strand Financial Reporting.
Learning Indicator(s)	2.1.3.LI.1 - Not-for-profit organisations: receipts and payments versus income and expenditure
Lesson Focus	Not-for-profit organisations: receipts and payments versus income and expenditure
Previous Knowledge	Learners recall the immediately preceding knowledge/skill needed to engage with Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)	Identify or explain the key subject idea/procedure in Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application. Complete the concrete guided/practical task for Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application accurately. Apply Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application 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 Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application? What would a strong practical/application response to Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application look like? How would changing the context, data or constraints affect a decision about Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application?
Pedagogical Strategies	Diagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment
Teaching & Learning Resources	NPO cash summary Receipts/payments sample Income/expenditure sample Calculator
Key Notes on Differentiation
Content	Provide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application.
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 Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application; show all workings and add one sentence interpreting the result.

Lesson Activities
Stage	Teacher Activity	Learner Activity	Assessment / DoK
Starter10 minutes	Present an unseen case/material set for Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application using NPO cash summary; do not model the solution. Ask learners to identify the first decision, calculation, language feature or practical step.	Inspect the prompt/materials, record an initial response about Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application, and justify it briefly.	Not provided.
Activity 115 minutes	Give fresh data/materials for Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application and require learners to complete the subject-specific task without a worked example.	Convert a receipts-and-payments data set into subscriptions, income/expenditure adjustments and the required financial statements. Use the fresh case/materials and show all evidence, workings or process decisions.	Check independent transfer: correct method/technique, use of evidence and completeness of the concrete output.
Activity 220 minutes	Have pairs exchange outputs for Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application; provide a quality-control checklist tied to the actual product/calculation/performance and require evidence-based corrections.	Prepare one missing figure (subscription, accumulated fund or expense adjustment) from a short NPO case. Then peer-audit another output, identify one precise defect/error and propose a correction.	Score both the original output and the accuracy of the peer correction against the subject checklist.
Activity 310 minutes	Present one deliberately flawed example related to Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application; require each learner to locate the defect and produce the corrected version.	Identify the exact error/weakness in the flawed Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application example, correct it and write one sentence explaining why the correction is valid.	Check that the learner corrects the actual defect rather than merely rewriting the example.

Lesson Closure

Compare the model criteria with the errors found in the unseen Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application task; highlight the one quality check learners should carry into future work. Complete a one-minute exit response using a concrete example from the lesson on Not-for-profit organisations: receipts and payments versus income and expenditure — worked data/application.

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