Subject: Business Studies No. of Students: 1.

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Lesson Plan Number: 5
Date: Topic: Household Accounts Time:

Year Group: Length of Lesson: 40 minutes

KEY CONCEPT(S): What Key Concept(s) (ideas) will I teach in this lesson? Theory to the balancing of a cash book How to Apply the theory of balancing into practice. Revision of Analysed cash books

(The number of appropriate Key Concepts will vary depending on the lesson you intend on teaching)

______________________________________________________________________________________________ 2. LESSON AIM(S): What am I going to teach?  To Explore the theory behind balancing a cash book  To examine the balancing process in practice


LEARNING OUTCOMES: At the end of this lesson, students should be able to….  Identify the different steps in the theory of balancing a cash book.  Demonstrate how to apply the theory of balancing into practice. _____________________________________________________________________________________________ 4. ASSESSMENT/EVIDENCE OF STUDENT LEARNING: How will I know that the learning outcomes are being achieved? 1. Key concept one will be assessed by: Question and answer 2. Key concept two will be assessed by: Workbooks and board work 3. Key concept three will be assessed by: Class games

______________________________________________________________________________________________ 5. PRIOR KNOWLEDGE: What prior knowledge do students have about this topic? Academic: Students will have prior knowledge of the balancing theory and practice from the previous class and in their homework question, I hope this lesson will develop upon the students understanding of the balancing process of a cash book. The students should have an understanding of all topics studied previous to this class, this will be assessed in the class games in the end activity. Home/ life experiences: Students will have some prior knowledge of household accounts from their parents as they may have witnessed their parents adding up their expenditure and income of the month. If the students parents are accountants or own their own business, the role of continuously checking accounts and recording income and expenditure may be more prominent; therefore the student will hold a vague understanding of the importance and role of household accounts. The students will have very little or no prior knowledge of balancing accounts from life experiences.

TEACHER ACTIVITIES: What activities will I use to facilitate the teaching of EACH Key Concept? How much time for each activity? 6. STUDENT ACTIVITIES: What activities will the students be engaged in to understand EACH Key Concept? How much time for each activity? QUESTIONS: Please list lower and higher order questions that are linked to each Key Concepts. (A minimum of six questions specifically related to the key concepts, identifying higher/lower order with HO/LO) 6. Teacher Activity  Much like in the previous class describe and explain the balancing process of a cash book. Listen to the students Ask students to present the 'balancing steps' posters in order on the board. Listen to the students ideas Ask questions Answer questions Encourage and support all students 7. Student Activity      Listening Engage in class activities Provide ideas and thoughts Encourage fellow students Participate by presenting the balancing posters in order on the board. answer questions ask questions Contribute ideas and thoughts to the class. 8. Questions Lower Order: 1. How many steps are needed to carry out the balancing of a cash book? 2. Why do we balance our cashbooks? Higher order: 1. List the five steps involved in the balancing process of a cash book 2. Demonstrate the theory of balancing


1. Key Concept(s) Teaching Key Concept 1:

Theory to the balancing of a cash book

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 Question and Answer   

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(Time)10 minutes

 Teaching Key Concept 2: 

How to Apply the theory of balancing into practice

 Workbooks and board work

(Time)20 minutes

Draw up the cash book the students had for homework on the board Ask students to approach the board and fill in 3 entries to the cash book each (this way the students are involved in the class activity, learning from one another) Encourage all the students to participate in the board work activity explain the balancing process and fill in the balancing process on the board, which students fill in the balancing of the cash book in their work book. Observe the students, students whom do not participate willingly, encourage them to participate and contribute their ideas to the class explain the following question in the workbook and allow time for the students to fill in the cash book and balance the cash book. Correct the work of the students by drawing up the correct answer on the board, taking input and answers from the students.

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Observation of the correction Lower order: of the cash book homework 1. Where do we record our question balance? Listening to other students 2. How many balances are ideas and answers there? Participate in the filling in of 3. What do the letters b/d the cash book on the board stand for? by contributing to the writing up of the entries. (debit and 4. What do the letters c/d credit) stand for? Engage in the class activities Higher Order Listening Participating Thinking and analysing Sharing ideas and thoughts Listening Asking questions answering questions offering answers and ideas 1. Demonstrate how to calculate the cash books balance

__ Key concepts Teaching Key concept 3: 6. Teacher Activity  Explain the game to the class, starting with 2 students, I ask a question and the students compete with one another to answer the question correctly first. Ask questions Encourage the students Support the students Provide guidance to the students. 7. Student Activity      Listening answer questions 2. What is expenditure? compete with other students encourage other students Participate well in class activity with low levels of misbehaviour Abide by class rules Give opinions, ideas and thoughts Thinking and analysing Higher order: 1. Explain the importance of recording income and expenditure? 2. List the 5 steps to the balancing process of a cash book? 3. How does recording income and expenditure benefit us? 3. Does household expenditure go on the: a) Debit side? b) Credit side? 4. What does the word Balance mean? 8. Questions Lower order: 1. What is income?

Revision of Analysed Cash Books

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Class games

(Time) 10 minutes ____________________________________________________________________________________________ 8. DIFFERENTIATION: How will I differentiate the content knowledge of this lesson so as to include all learners in a mixed ability class?  Students must know about household accounts and how to record income and expenditure in a cash book  Students must know the five step process used when balancing a cash book  Students should know how to use the five steps to reveal the end balance of the cash book ________________________________________________________________________________________ ____ 9. RESOURCES: What materials/resources will I need/use?  Whiteboard  Whiteboard markers  Paper  Pens  work book


______________________________________________________________________________________________ 10. LITERACY & NUMERACY: What are the essential aspects of literacy/numeracy in this lesson? Literacy:  Reading: The students will read the question in the work book before attempting to answer it  Writing: writing up in the cash book Numeracy:  Calculating received money and paid money  calculating the balancing of the cash book