Ghana curriculum lesson note

SHS 3 Accounting 1st Semester Week 3 Lesson Plan

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Weekly Learning Plan
Subject	Accounting	Week	3
Duration	60 minutes	Form	SHS 3
Strand	Financial Accounting	Sub-Strand	Financial Data Analysis
Learning Outcome(s)	3.1.2.LO.1 - Demonstrate understanding and practical application of Accounting ratios: profitability within the curriculum sub-strand Financial Data Analysis.
Learning Indicator(s)	3.1.2.LI.1 - Accounting ratios: profitability
Lesson Focus	Accounting ratios: profitability
Previous Knowledge	Learners recall the immediately preceding knowledge/skill needed to engage with Accounting ratios: profitability; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)	Identify or explain the key subject idea/procedure in Accounting ratios: profitability. Complete the concrete guided/practical task for Accounting ratios: profitability accurately. Apply Accounting ratios: profitability 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 Accounting ratios: profitability? What would a strong practical/application response to Accounting ratios: profitability look like? How would changing the context, data or constraints affect a decision about Accounting ratios: profitability?
Pedagogical Strategies	Diagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment
Teaching & Learning Resources	Two-year financial statements Ratio formula sheet Calculator Interpretation rubric
Key Notes on Differentiation
Content	Provide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Accounting ratios: profitability. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Accounting ratios: profitability.
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 Accounting ratios: profitability; 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 Accounting ratios: profitability.	Inspect the prompt/materials, record an initial response about Accounting ratios: profitability, and justify it briefly.	Not provided.
Activity 115 minutes	Demonstrate the first worked step for Accounting ratios: profitability using the supplied documents/data, making every debit, credit, adjustment or cost assumption explicit.	Extract the figures needed for profitability/liquidity/efficiency ratios from two years of financial statements.	Check classification, account direction and arithmetic at the first key step.
Activity 220 minutes	Give pairs a complete data set for Accounting ratios: profitability; require full workings and a cross-check rather than answers only.	Calculate selected ratios and compare trend, benchmark or competitor data.	Mark workings for method, accuracy and internal checks.
Activity 310 minutes	Give a shorter unseen data set on Accounting ratios: profitability for individual completion.	Write a three-sentence interpretation linking each ratio movement to a plausible business issue or decision.	Check the unseen item independently and require correction of any error.

Lesson Closure

Review one deliberate accounting error related to Accounting ratios: profitability; 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 Accounting ratios: profitability.

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