Ghana curriculum lesson note

SHS 2 Accounting 1st Semester Week 7 Lesson Plan

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Weekly Learning Plan
Subject	Accounting	Week	7
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 Correction of errors using journals, ledgers and suspense accounts within the curriculum sub-strand Financial Data Analysis.
Learning Indicator(s)	2.1.2.LI.2 - Correction of errors using journals, ledgers and suspense accounts
Lesson Focus	Correction of errors using journals, ledgers and suspense accounts
Previous Knowledge	Learners recall the immediately preceding knowledge/skill needed to engage with Correction of errors using journals, ledgers and suspense accounts; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)	Identify or explain the key subject idea/procedure in Correction of errors using journals, ledgers and suspense accounts. Complete the concrete guided/practical task for Correction of errors using journals, ledgers and suspense accounts accurately. Apply Correction of errors using journals, ledgers and suspense 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 Correction of errors using journals, ledgers and suspense accounts? What would a strong practical/application response to Correction of errors using journals, ledgers and suspense accounts look like? How would changing the context, data or constraints affect a decision about Correction of errors using journals, ledgers and suspense accounts?
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 Correction of errors using journals, ledgers and suspense accounts. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Correction of errors using journals, ledgers and suspense 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 Correction of errors using journals, ledgers and suspense 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 Correction of errors using journals, ledgers and suspense accounts.	Inspect the prompt/materials, record an initial response about Correction of errors using journals, ledgers and suspense accounts, and justify it briefly.	Not provided.
Activity 115 minutes	Demonstrate the first worked step for Correction of errors using journals, ledgers and suspense accounts 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 Correction of errors using journals, ledgers and suspense accounts; 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 Correction of errors using journals, ledgers and suspense accounts 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 Correction of errors using journals, ledgers and suspense 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 Correction of errors using journals, ledgers and suspense accounts.

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