Ghana curriculum lesson note

SHS 2 Accounting 2nd Semester Week 3 Lesson Plan

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Weekly Learning Plan
Subject	Accounting	Week	3
Duration	60 minutes	Form	SHS 2
Strand	Cost Accounting	Sub-Strand	Controlling Cost to Improve Organisational Performance
Learning Outcome(s)	2.2.1.LO.1 - Demonstrate understanding and practical application of Materials control and inventory records within the curriculum sub-strand Controlling Cost to Improve Organisational Performance.
Learning Indicator(s)	2.2.1.LI.1 - Materials control and inventory records
Lesson Focus	Materials control and inventory records
Previous Knowledge	Learners recall the immediately preceding knowledge/skill needed to engage with Materials control and inventory records; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)	Identify or explain the key subject idea/procedure in Materials control and inventory records. Complete the concrete guided/practical task for Materials control and inventory records accurately. Apply Materials control and inventory records 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 Materials control and inventory records? What would a strong practical/application response to Materials control and inventory records look like? How would changing the context, data or constraints affect a decision about Materials control and inventory records?
Pedagogical Strategies	Diagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment
Teaching & Learning Resources	Accounting data pack Structured worksheet Calculator Pens/pencils
Key Notes on Differentiation
Content	Provide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Materials control and inventory records. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Materials control and inventory records.
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 Materials control and inventory records; 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 Materials control and inventory records.	Inspect the prompt/materials, record an initial response about Materials control and inventory records, and justify it briefly.	Not provided.
Activity 115 minutes	Demonstrate the first worked step for Materials control and inventory records using the supplied documents/data, making every debit, credit, adjustment or cost assumption explicit.	Extract the accounting data needed to address Materials control and inventory records from source documents and a short transaction/data pack.	Check classification, account direction and arithmetic at the first key step.
Activity 220 minutes	Give pairs a complete data set for Materials control and inventory records; require full workings and a cross-check rather than answers only.	Complete the ledger, statement, cost schedule or calculation required for Materials control and inventory records, showing workings.	Mark workings for method, accuracy and internal checks.
Activity 310 minutes	Give a shorter unseen data set on Materials control and inventory records for individual completion.	Check the result for internal consistency and explain one decision that could be made from the information.	Check the unseen item independently and require correction of any error.

Lesson Closure

Review one deliberate accounting error related to Materials control and inventory records; 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 Materials control and inventory records.

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More SHS 2 Accounting 2nd Semester Lessons

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