Ghana curriculum lesson note

SHS 3 Accounting 1st Semester Week 9 Lesson Plan

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Weekly Learning Plan
Subject	Accounting	Week	9
Duration	60 minutes	Form	SHS 3
Strand	Financial Accounting	Sub-Strand	Financial Reporting
Learning Outcome(s)	3.1.3.LO.1 - Demonstrate understanding and practical application of Changes in partnership and partners’ capital accounts within the curriculum sub-strand Financial Reporting.
Learning Indicator(s)	3.1.3.LI.2 - Changes in partnership and partners’ capital accounts
Lesson Focus	Changes in partnership and partners’ capital accounts
Previous Knowledge	Learners recall the immediately preceding knowledge/skill needed to engage with Changes in partnership and partners’ capital accounts; the starter diagnoses this rather than assuming mastery.
Lesson Objective(s)	Identify or explain the key subject idea/procedure in Changes in partnership and partners’ capital accounts. Complete the concrete guided/practical task for Changes in partnership and partners’ capital accounts accurately. Apply Changes in partnership and partners’ capital accounts 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 Changes in partnership and partners’ capital accounts? What would a strong practical/application response to Changes in partnership and partners’ capital accounts look like? How would changing the context, data or constraints affect a decision about Changes in partnership and partners’ capital accounts?
Pedagogical Strategies	Diagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment
Teaching & Learning Resources	Trial balance/data set Adjustment cards Financial-statement template Calculator
Key Notes on Differentiation
Content	Provide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Changes in partnership and partners’ capital accounts. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Changes in partnership and partners’ capital accounts.
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 Changes in partnership and partners’ capital accounts; 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 Changes in partnership and partners’ capital accounts.	Inspect the prompt/materials, record an initial response about Changes in partnership and partners’ capital accounts, and justify it briefly.	Not provided.
Activity 115 minutes	Demonstrate the first worked step for Changes in partnership and partners’ capital accounts using the supplied documents/data, making every debit, credit, adjustment or cost assumption explicit.	Analyse a trial balance/data set and label items by statement section before any calculations.	Check classification, account direction and arithmetic at the first key step.
Activity 220 minutes	Give pairs a complete data set for Changes in partnership and partners’ capital accounts; require full workings and a cross-check rather than answers only.	Prepare the required statement(s), including stated adjustments or appropriation items, with clear workings.	Mark workings for method, accuracy and internal checks.
Activity 310 minutes	Give a shorter unseen data set on Changes in partnership and partners’ capital accounts for individual completion.	Interpret one result—gross profit, net profit, partner share, retained amount or capital movement—and explain what caused it.	Check the unseen item independently and require correction of any error.

Lesson Closure

Review one deliberate accounting error related to Changes in partnership and partners’ capital accounts; 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 Changes in partnership and partners’ capital accounts.

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