Ghana curriculum lesson note
SHS 2 Accounting 2nd Semester Week 7 Lesson Plan
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| Weekly Learning Plan | |||
| Subject | Accounting | Week | 7 |
| 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 Overhead analysis, allocation and apportionment within the curriculum sub-strand Controlling Cost to Improve Organisational Performance. | ||
| Learning Indicator(s) | 2.2.1.LI.3 - Overhead analysis, allocation and apportionment | ||
| Lesson Focus | Overhead analysis, allocation and apportionment | ||
| Previous Knowledge | Learners recall the immediately preceding knowledge/skill needed to engage with Overhead analysis, allocation and apportionment; the starter diagnoses this rather than assuming mastery. | ||
| Lesson Objective(s) | Identify or explain the key subject idea/procedure in Overhead analysis, allocation and apportionment. Complete the concrete guided/practical task for Overhead analysis, allocation and apportionment accurately. Apply Overhead analysis, allocation and apportionment 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 Overhead analysis, allocation and apportionment? What would a strong practical/application response to Overhead analysis, allocation and apportionment look like? How would changing the context, data or constraints affect a decision about Overhead analysis, allocation and apportionment? | ||
| Pedagogical Strategies | Diagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment | ||
| Teaching & Learning Resources | Overhead data table Apportionment bases Overhead-analysis sheet Calculator | ||
| Key Notes on Differentiation | |||
| Content | Provide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Overhead analysis, allocation and apportionment. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Overhead analysis, allocation and apportionment. | ||
| 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 Overhead analysis, allocation and apportionment; 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 Overhead analysis, allocation and apportionment. | Inspect the prompt/materials, record an initial response about Overhead analysis, allocation and apportionment, and justify it briefly. | Not provided. |
| Activity 115 minutes | Demonstrate the first worked step for Overhead analysis, allocation and apportionment using the supplied documents/data, making every debit, credit, adjustment or cost assumption explicit. | Classify factory overhead items and choose a reasonable allocation/apportionment basis for each. | Check classification, account direction and arithmetic at the first key step. |
| Activity 220 minutes | Give pairs a complete data set for Overhead analysis, allocation and apportionment; require full workings and a cross-check rather than answers only. | Prepare an overhead analysis sheet and compute absorption rates from machine/labour-hour data. | Mark workings for method, accuracy and internal checks. |
| Activity 310 minutes | Give a shorter unseen data set on Overhead analysis, allocation and apportionment for individual completion. | Apply the rate to a job and calculate over- or under-absorption from actual overhead data. | Check the unseen item independently and require correction of any error. |
| Lesson Closure | Review one deliberate accounting error related to Overhead analysis, allocation and apportionment; 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 Overhead analysis, allocation and apportionment. | ||
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More SHS 2 Accounting 2nd Semester Lessons
Week 1Sub-strand: Financial ReportingWeek 2Sub-strand: Financial ReportingWeek 3Sub-strand: Controlling Cost to Improve Organisational PerformanceWeek 4Sub-strand: Controlling Cost to Improve Organisational PerformanceWeek 5Sub-strand: Controlling Cost to Improve Organisational PerformanceWeek 6Sub-strand: Controlling Cost to Improve Organisational PerformanceWeek 7 (current)Week 8Sub-strand: Controlling Cost to Improve Organisational PerformanceWeek 9Sub-strand: Controlling Cost to Improve Organisational PerformanceWeek 10Sub-strand: Controlling Cost to Improve Organisational PerformanceWeek 11Sub-strand: Determining Cost of Operations for Pricing and ControllingWeek 12Sub-strand: Determining Cost of Operations for Pricing and ControllingWeek 13Sub-strand: Determining Cost of Operations for Pricing and ControllingWeek 14Sub-strand: Determining Cost of Operations for Pricing and ControllingWeek 15Sub-strand: Determining Cost of Operations for Pricing and ControllingWeek 16Sub-strand: Determining Cost of Operations for Pricing and Controlling