Ghana curriculum lesson note

SHS 2 Accounting 2nd Semester Week 11 Lesson Plan

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Weekly Learning Plan
SubjectAccountingWeek11
Duration60 minutesFormSHS 2
StrandCost AccountingSub-StrandDetermining Cost of Operations for Pricing and Controlling
Learning Outcome(s)2.2.2.LO.1 - Demonstrate understanding and practical application of Job and batch cost sheets within the curriculum sub-strand Determining Cost of Operations for Pricing and Controlling.
Learning Indicator(s)2.2.2.LI.1 - Job and batch cost sheets
Lesson FocusJob and batch cost sheets
Previous KnowledgeLearners recall the immediately preceding knowledge/skill needed to engage with Job and batch cost sheets; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)Identify or explain the key subject idea/procedure in Job and batch cost sheets. Complete the concrete guided/practical task for Job and batch cost sheets accurately. Apply Job and batch cost sheets 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 Job and batch cost sheets? What would a strong practical/application response to Job and batch cost sheets look like? How would changing the context, data or constraints affect a decision about Job and batch cost sheets?
Pedagogical StrategiesDiagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment
Teaching & Learning ResourcesJob order/specification Material/labour issue data Job cost sheet Calculator
Key Notes on Differentiation
ContentProvide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Job and batch cost sheets. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Job and batch cost sheets.
ProcessUse 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.
ProductUse 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 CriteriaThe 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.
HomeworkComplete a second data set on Job and batch cost sheets; show all workings and add one sentence interpreting the result.
Lesson Activities
StageTeacher ActivityLearner ActivityAssessment / DoK
Starter10 minutesPlace a small set of authentic-looking accounting records on the board/table and ask learners which records are needed to solve a problem about Job and batch cost sheets.Inspect the prompt/materials, record an initial response about Job and batch cost sheets, and justify it briefly.Not provided.
Activity 115 minutesDemonstrate the first worked step for Job and batch cost sheets using the supplied documents/data, making every debit, credit, adjustment or cost assumption explicit.Separate direct material, direct labour and overhead from a customer job/batch specification.Check classification, account direction and arithmetic at the first key step.
Activity 220 minutesGive pairs a complete data set for Job and batch cost sheets; require full workings and a cross-check rather than answers only.Prepare a job/batch cost sheet and calculate total cost, unit cost and quoted price.Mark workings for method, accuracy and internal checks.
Activity 310 minutesGive a shorter unseen data set on Job and batch cost sheets for individual completion.Change one cost assumption and calculate the effect on price/profit.Check the unseen item independently and require correction of any error.
Lesson ClosureReview one deliberate accounting error related to Job and batch cost sheets; 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 Job and batch cost sheets.

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