Dakota State University

College of Education

LESSON PLAN FORMAT

Name: Kendra Walter

Grade Level: Accounting 1
School: James Valley Christian
Date: January 18, 2018
Time: 10:25 – 11:55

Reflection from prior lesson: During the prior class period, students completed a recycle assignment and test over
chapter 11 (covering posting to special ledgers). The students did very well on both assignments. We spent too much
time reviewing and the students needed an extra 10 minutes to take the exam. (Allow an hour for taking the exam
next time.)

Lesson Goal(s) / Standards:

 NBEA Acct St III. Financial Analysis: Assess the financial condition and operating results of a company
and analyze and interpret financial statements and information to make informed business decisions.
 NBEA Acct St V. Accounting Process: Complete the steps in the accounting cycle in order to prepare the
financial statements.

Lesson Objectives:
 Students will follow along with my example and complete as a class calculating total earnings with 98
percent accuracy. (Work Together 12.1)
 Students will demonstrate their ability with calculating total earnings by completing a problem set on their
own with 90 percent accuracy. (On Your Own 12.1)
 Students will follow along with my example to determine payroll tax withholding as a class with 98 percent
accuracy. (Work Together 12.2)
 Students will demonstrate their ability to determine payroll tax withholding on their own with 90 percent
accuracy. (On Your Own 12.2)
 Students will follow along with my example to fill out payroll registers as a class with 98 percent accuracy.
(Work Together 12.3)
 Students will demonstrate their ability to complete payroll registers on their own with 90 percent accuracy.
(On Your Own 12.3)
 Students will follow along with my example to write out checks for payroll as a class with 98 percent
accuracy. (Work Together 12.4)
 Students will demonstrate their ability to write out checks for payroll on their own with 90 percent
accuracy. (On Your Own 12.4)

Materials Needed: Projector, Teacher computer, 3 student textbooks, 3 student computers, and one teacher textbook

Contextual Factors/ Learner Characteristics:

 This class meets every other day as it is a block class. The class consists of 3 students, 2 males and 1
female. The two males in this class are juniors and the one female is a senior. This semester the only 2
students meet during this time and the other student meets later in the day. As this is a small class, these
students have a more one-on-one feeling within the classroom. There are no students with an IEP in this
section. However, one student tends to grasp the concepts easier than the other two students. Having one
 student that grasps the concepts easier has created an atmosphere where the other two want to keep up with
and do as well as the top student.

A. The Lesson

1. Introduction (10-15 minutes)

 Hand the tests back to the students and allow them time to look over and ask questions. (5 min)
 Hand back the recycle assignment to the students and allow them time to look over and ask
questions. (5 min)
 Students should log into their computers and open up the Aplia website. (5 min)

2. Content Delivery (75 – 80 minutes)

 Review the reading section and highlight the main terms and new concepts. Have students read
aloud the paragraphs indicated in the book. Pages 340-344 (20 min)
o Highlight the new terms – salary, pay period, payroll, and total earnings.
o Read FYIs on pages 340 & 341.
 Content is delivered verbally with an example to do together called Work Together 12.1. (10 min)
o Work on this problem together as a class.
o Using the computer work sheets given for teachers, you do the example on the projector
for student to follow along.
 Review the reading section and highlight the main terms and new concepts. Have students read
aloud the paragraphs indicated in the book. Pages 345–349 (20 min)
o Highlight the new terms – payroll taxes, withholding allowance, social security tax,
Medicare tax, and tax base.
o Read the FYIs and Remember sections.
 Content is delivered verbally with an example to do together called Work Together 12.2. (10 min)
o Work on this problem together as a class.
o Using the computer work sheets given for teachers, you do the example on the projector
for student to follow along.
 Review the reading section and highlight the main terms and new concepts. Have students read
aloud the paragraphs indicated in the book. Pages 351–354 (20 min)
o Highlight the new terms – payroll register, net pay, and employee earnings record.
o Read the FYIs and Remember sections.
 Content is delivered verbally with an example to do together called Work Together 12.3. (10 min)
o Work on this problem together as a class.
o Using the computer work sheets given for teachers, you do the example on the projector
for student to follow along.
 Review the reading section and highlight the main terms and new concepts. Have students read
aloud the paragraphs indicated in the book. Pages 356–357 (20 min)
o Read the Remember section.
 Content is delivered verbally with an example to do together called Work Together 12.2. (10 min)
o Work on this problem together as a class.
o Using the computer work sheets given for teachers, you do the example on the projector
for student to follow along.
 Students will then complete the On Your Own 12.1, 12.2, 12.3 and 12.4 problems located on pages
344, 350, 355 and 358. Due by the beginning of the next class period. (15-20 min)

* We may not make it through all sections for the chapter. Depending on time we may have to finish sections
12.3 and 12.4 the next class period.

3. Closure (5 minutes)
  Discuss common questions on the homework before students leave to ensure they will be able to
complete the assignment outside of class. (Students may also ask as many questions as they may
need during work time.) (5 min)

B. Assessments Used
 Students will complete the Work Together 12.1, 12.2, 12.3 and 12.4 together as a class. (to be
finished during class)
 Students will complete On Your Own 12.1, 12.2, 12.3 and 12.4 individually within the Aplia
software. (to be finished by 10:00 the day of the next class period)
C. Differentiated Instruction
 I will go through important or difficult steps on the projector for all types of learners to watch,
listen, and ask questions.
 Students will be able to follow along with written and verbal instructions with steps shown on the
projector.
 Students will have time to complete the assignment in the class period; students who do not finish
in class will be able to work on it until the beginning of the next class period.
 If students finish the assignment before the class period is over, they may either begin working on
the audit your understanding questions and terms or they may work on other homework.

D. Resources
 Textbooks
 Examples provided by the book
 Student workbooks
 PowerPoint from the textbook company