Ghana curriculum lesson note
SHS 3 Accounting 2nd Semester Week 2 Lesson Plan
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| Weekly Learning Plan | |||
| Subject | Accounting | Week | 2 |
| Duration | 60 minutes | Form | SHS 3 |
| Strand | Cost Accounting | Sub-Strand | Controlling Cost to Improve Organisational Performance |
| Learning Outcome(s) | 3.2.1.LO.1 - Demonstrate understanding and practical application of Activity-based costing and cost drivers — worked data/application within the curriculum sub-strand Controlling Cost to Improve Organisational Performance. | ||
| Learning Indicator(s) | 3.2.1.LI.2 - Activity-based costing and cost drivers | ||
| Lesson Focus | Activity-based costing and cost drivers | ||
| Previous Knowledge | Learners recall the immediately preceding knowledge/skill needed to engage with Activity-based costing and cost drivers — worked data/application; the starter diagnoses this rather than assuming mastery. | ||
| Lesson Objective(s) | Identify or explain the key subject idea/procedure in Activity-based costing and cost drivers — worked data/application. Complete the concrete guided/practical task for Activity-based costing and cost drivers — worked data/application accurately. Apply Activity-based costing and cost drivers — worked data/application 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 Activity-based costing and cost drivers — worked data/application? What would a strong practical/application response to Activity-based costing and cost drivers — worked data/application look like? How would changing the context, data or constraints affect a decision about Activity-based costing and cost drivers — worked data/application? | ||
| Pedagogical Strategies | Diagnostic questioning Experiential/problem-based learning Collaborative analysis Guided modelling Independent application Peer/self assessment | ||
| Teaching & Learning Resources | Activity-cost pool data Cost-driver table Product usage data Calculator | ||
| Key Notes on Differentiation | |||
| Content | Provide a partially completed example, labelled materials or vocabulary support for learners who need scaffolding in Activity-based costing and cost drivers — worked data/application. Extend the task by adding a new constraint, less familiar case or requirement to compare alternatives in Activity-based costing and cost drivers — worked data/application. | ||
| 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 Activity-based costing and cost drivers — worked data/application; show all workings and add one sentence interpreting the result. | ||
| Lesson Activities | |||
| Stage | Teacher Activity | Learner Activity | Assessment / DoK |
| Starter10 minutes | Present an unseen case/material set for Activity-based costing and cost drivers — worked data/application using Activity-cost pool data; do not model the solution. Ask learners to identify the first decision, calculation, language feature or practical step. | Inspect the prompt/materials, record an initial response about Activity-based costing and cost drivers — worked data/application, and justify it briefly. | Not provided. |
| Activity 115 minutes | Give fresh data/materials for Activity-based costing and cost drivers — worked data/application and require learners to complete the subject-specific task without a worked example. | Calculate cost-driver rates and assign activity costs to two products. Use the fresh case/materials and show all evidence, workings or process decisions. | Check independent transfer: correct method/technique, use of evidence and completeness of the concrete output. |
| Activity 220 minutes | Have pairs exchange outputs for Activity-based costing and cost drivers — worked data/application; provide a quality-control checklist tied to the actual product/calculation/performance and require evidence-based corrections. | Compare ABC product costs with a simple traditional allocation and explain the difference. Then peer-audit another output, identify one precise defect/error and propose a correction. | Score both the original output and the accuracy of the peer correction against the subject checklist. |
| Activity 310 minutes | Present one deliberately flawed example related to Activity-based costing and cost drivers — worked data/application; require each learner to locate the defect and produce the corrected version. | Identify the exact error/weakness in the flawed Activity-based costing and cost drivers — worked data/application example, correct it and write one sentence explaining why the correction is valid. | Check that the learner corrects the actual defect rather than merely rewriting the example. |
| Lesson Closure | Compare the model criteria with the errors found in the unseen Activity-based costing and cost drivers — worked data/application task; highlight the one quality check learners should carry into future work. Complete a one-minute exit response using a concrete example from the lesson on Activity-based costing and cost drivers — worked data/application. | ||
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More SHS 3 Accounting 2nd Semester Lessons
Week 1Sub-strand: Controlling Cost to Improve Organisational PerformanceWeek 2 (current)Week 3Sub-strand: Determining Cost of Operations for Pricing and ControllingWeek 4Sub-strand: Determining Cost of Operations for Pricing and ControllingWeek 5Sub-strand: Determining Cost of Operations for Pricing and ControllingWeek 6Sub-strand: Determining Cost of Operations for Pricing and ControllingWeek 7Sub-strand: Analysing Information for Control and Decision MakingWeek 8Sub-strand: Analysing Information for Control and Decision MakingWeek 9Sub-strand: Analysing Information for Control and Decision MakingWeek 10Sub-strand: Analysing Information for Control and Decision MakingWeek 11Sub-strand: Analysing Information for Control and Decision MakingWeek 12Sub-strand: Analysing Information for Control and Decision MakingWeek 13Sub-strand: Analysing Information for Control and Decision MakingWeek 14Sub-strand: Analysing Information for Control and Decision MakingWeek 15Sub-strand: Analysing Information for Control and Decision MakingWeek 16Sub-strand: Analysing Information for Control and Decision Making