LESSON PLAN SUBJECT: ACCOUNTING UNIT: Incomplete Records TOPIC: Single entry System of book keeping DAY 1 LEARNING

OBJECTIVE/S: To make the students solve problem no. 25 from the chapter incomplete records. To make the students to have a review on mark up and margin. WEEK: Nov 20th 24th 2011 YEAR: 11 DATE_____________________

OUTCOME/S: Children will be able to: Prepare a statement to calculate the credit sales for the year. Calculate to the net profit of the business by preparing trading and profit and loss account.

LESSON OUTLINE: Structure Starter (10 min)

Activities/Strategies

Students will be having a recap on Purchases account and sales account. One student with an average ability will be called to give the format of the two accounts. A LA student will be asked to write on the board the format of trading and profit and loss account. - Reading problem no.25 from the work book. - Discussing about the information needed for preparing trading and profit and loss account. - Preparing a statement to calculate the amount of credit sales. - preparing a trading and profit and loss account in order to calculate gross profit and net profit. - Discussion on mark up and margin.

Main activity (30 min)

Students will be asked to form groups of mixed ability. This enhances the students to have a team work and participation in finding out the solutions to the problem. Personal Learning and Thinking Skills (PLTS): Research Reflection Paired Work Independence Team Work Creativity Presentation Participation Evaluation Self motivating Plenary (5 mins) Homework (5 mins) Recap of the points discussed in the lesson. Students are asked to write in a paper, the important points what they learned. Students will be asked to answer the theory questions found in the workbook.

Different levels of work DIFFERENTIA Outcome TION Targeted support Large print Writing frame One to one work Strategic grouping Preferred learning styles Peer mentoring Other

1. ASSESSMENT 2. FOR 3. LEARNING/ 4. INDEPENDENT 5. LEARNING 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. RESOURCES:

Shared learning objectives Q&A Extended questions Modelling good practice Show/display good work Students discuss what they have learnt Identify next steps Peer assessment Self-assessment Constructive oral feedback Reflection and Evaluation Written feedback Grades Targets for improvement End of unit review Assessment of key piece Written Evaluation

IGCSE Accounting by Catherine Coucom Workbook, with past paper problems. www.cie.org.uk EVALUATION:

LESSON PLAN SUBJECT: ACCOUNTING UNIT: Incomplete Records TOPIC: Single entry System of book keeping DAY 2 WEEK: Nov 20th 24th 2011 YEAR: 11 DATE_____________________

LEARNING OBJECTIVE/S: To solve problem no. 23 from the work book.

OUTCOME/S: Children will be able to: Calculate the amount of credit sales and credit purchases. Calculate the amount of closing stock when the amount of gross profit is given.

LESSON OUTLINE: Structure Starter (10 mins) Main activity (30 mins)

Activities/Strategies

The students will be asked to have a recap on the topic final accounts. One MA student will be asked to explain the terms mark up and margin with proper examples. - Reading problem no. 23 from the work book. - Students will identify the transactions to be entered in debtors account and creditors account. - Calculating the amount of credit purchases and credit sales. - Discussing the difference between mark up and margin. - calculating the amount of closing stock with the mark up % given in the problem. - Finding out the gross profit. Students will be sitting in groups of mixed ability. Less able students will be asked to be seated in one group, near the teacher's table. The teacher will be personally guiding the less able students to solve the problem. Students of more ability and students with average ability will be trying to find answers through group discussion. Personal Learning and Thinking Skills (PLTS): Research Reflection Paired Work Independence Team Work Creativity Presentation Participation Evaluation Self motivating Students have to point out the important points they learnt in preparing the statement of account. Students will be asked to solve problem no. 1 16 from the workbook (MCQ's) Different levels of work Outcome Targeted support Large print Writing frame One to one work

Plenary (5 mins) Homework Differentiation

Strategic grouping Preferred learning styles Peer mentoring Other 1. 2. Assessment for 3. learning/ 4. independent 5. learning 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. Shared learning objectives Q&A Extended questions Modelling good practice Show/display good work Students discuss what they have learnt Identify next steps Peer assessment Self assessments Constructive oral feedback Reflection and Evaluation Written feedback Grades Targets for improvement End of unit review Assessment of key piece Written Evaluation

RESOURCES: IGCSE Accounting by Catherine Coucom Workbook (Past papers) www.cie.org.uk EVALUATION:

LESSON PLAN SUBJECT: ACCOUNTING UNIT: Bad debts WEEK: Nov 20th 24th 2011 TOPIC: Bad debts, provision for doubtful debts and bad debts YEAR: 11 recovered DAY 3 DATE_____________________ LEARNING OBJECTIVE/S:

OUTCOME/S: Children will: Calculate the amount of bad debts. Prepare a bad debts account, bad debts recovered account.

To make the students revise the topic bad debts.

Find out the amount of provision for doubtful debts to be created at the end of the year.

LESSON OUTLINE: Structure Starter (10 min) Main activity (30 min)

Activities/Strategies

One student with average ability will be asked to explain to the class, the meaning of bad debts, bad debts recovered and the importance of creating a provision for bad debts. - Giving the journal entries for bad debts, bad debts recovered account and provision for bad doubtful debts. - The reason behind those journal entries will be explained in detail. - Will give a recap on the ledger accounts to be prepared in this chapter. - Treatment of provision for bad and doubtful debts. - Transferring all the accounts to profit and loss account. - Solving a problem from the work book. Since this lesson is a revision for the students, the students will be seated in groups of mixed ability. While solving the problem any doubt to LA student will be cleared by the MA or student with average ability. Personal Learning and Thinking Skills (PLTS): Research Reflection Paired Work Independence Team Work Creativity Presentation Participation Evaluation Self motivating

Plenary (5 min) Homework Differentiation

Students have to point out the important points they learnt in preparing the accounts. Revision of the topic Bad and doubtful debts. Personal Learning and Thinking Skills (PLTS):
Research Paired Work Team Work Presentation Evaluation Reflection Independence Creativity Participation Self motivating

Assessment for Different levels of work learning/ Outcome independent Targeted support learning
Large print Writing frame One to one work Strategic grouping

Preferred learning styles Peer mentoring

1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17.

Shared learning objectives Q&A Extended questions Modelling good practice Show/display good work Students discuss what they have learnt Identify next steps Peer assessment Self assessments Constructive oral feedback Reflection and Evaluation Written feedback Grades Targets for improvement End of unit review Assessment of key piece Written Evaluation

RESOURCES: IGCSE Accounting by Catherine Coucom workbook

EVALUATION:

LESSON PLAN SUBJECT: ACCOUNTING UNIT: Bad debts WEEK: Nov 20th 24th 2011 TOPIC: Bad debts, provision for doubtful debts and bad debts YEAR: 11 recovered DAY 4 DATE_____________________ LEARNING OBJECTIVE/S: To make the students answer the problem given for continuous assessment. OUTCOME/S: : Children will be trying to Calculate various ratios using formulas.

LESSON OUTLINE: Structure

Activities/Strategies

Starter (10 mins) Introduction (5 mins)

Students will be having a recap on the topic in groups. They will be preparing for the continuous assessment. Students will be asked to be seated individually. Problem will be given in the work book for grade 11. Students will be solving the problem without discussing.

Main activity
(25 mins)

Students will be solving the problem given for continuous assessment in the accounting register. Personal Learning and Thinking Skills (PLTS): Research Paired Work Team Work Presentation Evaluation Reflection Independence Creativity Participation Self motivating

Plenary
(5 mins)

After all the students solve the problem and the workbooks being collected, the students will be discussing the answers. Workbooks will be exchanged among the students for checking. The teacher will be helping the students in checking the correct answer.

Homework Differentiation

To recap the topic single entry. Different levels of work Outcome Targeted support Large print Writing frame One to one work Strategic grouping Preferred learning styles Peer mentoring Other Shared learning objectives Q&A Extended questions Modelling good practice Show/display good work Students discuss what they have learnt Identify next steps

Assessment for 1. learning/ 2. independent 3. learning 4. 5. 6. 7.

8. 9. 10. 11. 12. 13. 14. 15. 16. 17.

Peer assessment Self assessments Constructive oral feedback Reflection and Evaluation Written feedback Grades Targets for improvement End of unit review Assessment of key piece Written Evaluation

RESOURCES: IGCSE Accounting by Catherine Coucom Workbook (Past papers) www.cie.org.uk

EVALUATION:

LESSON PLAN SUBJECT: ACCOUNTING UNIT: Non-profit organisations. TOPIC: Receipts and payments accounts and income and expenditure accounts DAY 5 LEARNING OBJECTIVE/S: To make the students understand the meaning of non-profit organisations and the various statements used by them to calculate the surplus gained or deficit incurred. WEEK: Nov 20th 24th 2011 YEAR: 11 DATE_____________________ OUTCOME/S: : Children will be able to Understand the meaning of non-profit organisations. Comment on the features of those organisations. Discuss on the various statements prepared by them to calculate the surplus or deficit.

LESSON OUTLINE: Structure Starter (5 mins)

Activities/Strategies

The students will be asked to share their experiences about their visit to old age home. They will be asked to find out the differences between a service based and a product based business. The students will be asked to discuss on the various businesses which run for profit and which run with the motive of servicing the community. - Discussing the sources of incomes of a non-profit organisation. - Comparing the various statements like Income and expenditure account and profit and loss account. Receipts and payments account and cash book. Surplus and net profit. Deficit and net loss Accumulated fund and capital account. - Giving the meaning of subscriptions. Since this lesson is an introductory class for the students, the students will be seated in groups of mixed ability. While solving the problem any doubt to LA student will be cleared by the MA or student with average ability. Personal Learning and Thinking Skills (PLTS): Research Paired Work Team Work Presentation Evaluation Reflection Independence Creativity Participation Self motivating

Main activity
(30 mins)

Plenary
(5 mins)

Recap of the points discussed in the lesson. Students should be asked to point out what they learned. Read the topic one more time at home to have familiarity on the new terms. Different levels of work Outcome Targeted support Large print Writing frame One to one work Strategic grouping Preferred learning styles Peer mentoring Other Shared learning objectives Q&A Extended questions Modelling good practice Show/display good work Students discuss what they have learnt Identify next steps Peer assessment Self assessments Constructive oral feedback

Homework Differentiation

Assessment for 1. 2. learning/ 3. independent 4. learning 5. 6. 7. 8. 9. 10.

11. 12. 13. 14. 15. 16. 17. RESOURCES:

Reflection and Evaluation Written feedback Grades Targets for improvement End of unit review Assessment of key piece Written Evaluation

IGCSE Accounting by Catherine Coucom Workbook

EVALUATION: