Ghana curriculum lesson note

SHS 2 Accounting 2nd Semester Week 9 Lesson Plan

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Weekly Learning Plan
Subject	Accounting	Week	9
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 absorption and over/under absorption within the curriculum sub-strand Controlling Cost to Improve Organisational Performance.
Learning Indicator(s)	2.2.1.LI.4 - Overhead absorption and over/under absorption
Lesson Focus	Overhead absorption and over/under absorption
Previous Knowledge	Learners recall the immediately preceding knowledge/skill needed to engage with Overhead absorption and over/under absorption; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)	Identify or explain the key subject idea/procedure in Overhead absorption and over/under absorption. Complete the concrete guided/practical task for Overhead absorption and over/under absorption accurately. Apply Overhead absorption and over/under absorption 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 absorption and over/under absorption? What would a strong practical/application response to Overhead absorption and over/under absorption look like? How would changing the context, data or constraints affect a decision about Overhead absorption and over/under absorption?
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 absorption and over/under absorption. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Overhead absorption and over/under absorption.
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 absorption and over/under absorption; 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 absorption and over/under absorption.	Inspect the prompt/materials, record an initial response about Overhead absorption and over/under absorption, and justify it briefly.	Not provided.
Activity 115 minutes	Demonstrate the first worked step for Overhead absorption and over/under absorption 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 absorption and over/under absorption; 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 absorption and over/under absorption 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 absorption and over/under absorption; 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 absorption and over/under absorption.

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