Ghana curriculum lesson note

SHS 3 Accounting 1st Semester Week 5 Lesson Plan

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Weekly Learning Plan
Subject	Accounting	Week	5
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: liquidity and efficiency within the curriculum sub-strand Financial Data Analysis.
Learning Indicator(s)	3.1.2.LI.2 - Accounting ratios: liquidity and efficiency
Lesson Focus	Accounting ratios: liquidity and efficiency
Previous Knowledge	Learners recall the immediately preceding knowledge/skill needed to engage with Accounting ratios: liquidity and efficiency; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)	Identify or explain the key subject idea/procedure in Accounting ratios: liquidity and efficiency. Complete the concrete guided/practical task for Accounting ratios: liquidity and efficiency accurately. Apply Accounting ratios: liquidity and efficiency 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: liquidity and efficiency? What would a strong practical/application response to Accounting ratios: liquidity and efficiency look like? How would changing the context, data or constraints affect a decision about Accounting ratios: liquidity and efficiency?
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: liquidity and efficiency. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Accounting ratios: liquidity and efficiency.
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: liquidity and efficiency; 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: liquidity and efficiency.	Inspect the prompt/materials, record an initial response about Accounting ratios: liquidity and efficiency, and justify it briefly.	Not provided.
Activity 115 minutes	Demonstrate the first worked step for Accounting ratios: liquidity and efficiency 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: liquidity and efficiency; 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: liquidity and efficiency 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: liquidity and efficiency; 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: liquidity and efficiency.

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