Ghana curriculum lesson note

SHS 2 Accounting 1st Semester Week 5 Lesson Plan

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Weekly Learning Plan
Subject	Accounting	Week	5
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 Errors in accounting records and effect on trial balance within the curriculum sub-strand Financial Data Analysis.
Learning Indicator(s)	2.1.2.LI.1 - Errors in accounting records and effect on trial balance
Lesson Focus	Errors in accounting records and effect on trial balance
Previous Knowledge	Learners recall the immediately preceding knowledge/skill needed to engage with Errors in accounting records and effect on trial balance; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)	Identify or explain the key subject idea/procedure in Errors in accounting records and effect on trial balance. Complete the concrete guided/practical task for Errors in accounting records and effect on trial balance accurately. Apply Errors in accounting records and effect on trial balance 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 Errors in accounting records and effect on trial balance? What would a strong practical/application response to Errors in accounting records and effect on trial balance look like? How would changing the context, data or constraints affect a decision about Errors in accounting records and effect on trial balance?
Pedagogical Strategies	Diagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment
Teaching & Learning Resources	Trial balance with errors Journal template Ledger/T-account sheets Calculator
Key Notes on Differentiation
Content	Provide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Errors in accounting records and effect on trial balance. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Errors in accounting records and effect on trial balance.
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 Errors in accounting records and effect on trial balance; 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 Errors in accounting records and effect on trial balance.	Inspect the prompt/materials, record an initial response about Errors in accounting records and effect on trial balance, and justify it briefly.	Not provided.
Activity 115 minutes	Demonstrate the first worked step for Errors in accounting records and effect on trial balance using the supplied documents/data, making every debit, credit, adjustment or cost assumption explicit.	Classify six errors and predict whether each affects trial-balance agreement.	Check classification, account direction and arithmetic at the first key step.
Activity 220 minutes	Give pairs a complete data set for Errors in accounting records and effect on trial balance; require full workings and a cross-check rather than answers only.	Prepare journal entries to correct the errors and post them to affected ledger/suspense accounts.	Mark workings for method, accuracy and internal checks.
Activity 310 minutes	Give a shorter unseen data set on Errors in accounting records and effect on trial balance for individual completion.	Calculate the corrected suspense-account balance and state whether the suspense account closes.	Check the unseen item independently and require correction of any error.

Lesson Closure

Review one deliberate accounting error related to Errors in accounting records and effect on trial balance; 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 Errors in accounting records and effect on trial balance.

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