Session plan

Subject: Accounting and finance Date of session:____________

Students: Male Female 13 Total: ____ Level of group/year _II

Title of session: ACCOUNTING FOR PLANT ASSETS AND DEPRECIATION

Specific learning objectives:
By the end of the session the students will be able to………….

 Meaning of Long-Term Assets (Plant Assets)

 Cost of Long Term Assets (Plant Assets)
 Nature of Depreciation
 Factor in Computing Depreciation
 Methods of Computing Depreciation
 Capital and Revenue Expenditures

Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
3’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
30’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work

9’ Summarising key point 12’ -Answering 12’ Oral question

question
-Taking short note

5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions

 Explain the meaning and -Answering Homwork
scope of public finance questions
-Taking short note

Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc

Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.

Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignment etc

1
 Session plan

Subject: __public finance and taxation Date of session: _________________

Students: Male 12 Female 13 Total: __25___ Level of group/year _III

Title of session: CHARACTERISTICS OF A GOOD TAX SYSTEM AND APPROACHES TO TAXATION

Specific learning objectives:

By the end of the session the students will be able to………….

 Discuss tax structure

 Analyze tax administration
 Explain the characteristics of a good tax system
 Explain the different approaches to taxation
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
30’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work

8’ Summarising key point 12’ -Answering 12’ Oral question

question
-Taking short note

5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions

 Explain characteristics of -Answering Homework
good tsx system questions
-Taking short note

Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc

Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.

Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignment and give test etc.

2
 Session plan

Subject: __public finance and taxation Date of session: _________________

Students: Male 12 Female 13 Total: __25___ Level of group/year _III

Title of session: BUSINESS INCOME TAX

Specific learning objectives:
By the end of the session the students will be able to……
- Determine taxable business income
- Identify allowable deductions and non-allowable expenditures
- Apply the Generally Accepted Accounting Principles applicable for the purpose of tax accounting with
regard to depreciation, stock, receivables and others.
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
26’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work

12’ Summarising key point 12’ -Answering 12’ Oral question

question
-Taking short note

5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions

 Explain the meaning and -Answering Homwork
taxable business income questions
-Taking short note

Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc

Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.

Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignment etc

3
 Session plan

Subject: __public finance and taxation Date of session: _________________

Students: Male 12 Female 13 Total: __25___ Level of group/year _III

Title of session: Public Expenditure

Specific learning objectives:
By the end of the session the students will be able to………….

 Understand the meaning and nature of public expenditure

 Differentiate between current expenditure and capital expenditure
 Understand the objective of expenditures
 Understand the canons of expenditure
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
30’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work

8’ Summarising key point 12’ -Answering 12’ Oral question

question
-Taking short note

5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions

 Explain the meaning and -Answering Homwork
nature of public questions
expenditure -Taking short note

Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc

Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.

Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignment etc

4
 Session plan

Subject: __principle of accounting I Date of session: _________________

Students: Male 42 Female 58 Total: __100___ Level of group/year _III

Title of session: Basic structure of Accounting

Specific learning objectives:
By the end of the session the students will be able to………….
 Describe the profession of accounting and its specialized fields
 Discuss the development of accounting principles.
 Describe business transaction
 Identify the accounting equation and its basic elements
Analyze the effect of business transactions on the basic accounting equation
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
26’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work

12’ Summarising key point 12’ -Answering 12’ Oral question

question
-Taking short note

5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions

 Explain the meaning and -Answering Homwork
basic structure of questions
accounting -Taking short note

Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc

Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.

Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignment etc

5
 Session plan

Subject: _ principle of accounting I_ Date of session: _________________

Students: Male 12 Female 13 Total: __25___ Level of group/year _III

Title of session: Accounting cycle

Specific learning objectives:
By the end of the session the students will be able to………….
 Describe the nature of chart of accounts
 Illustrate a chart of accounts for a small service enterprise
 Illustrate debits and credits and normal balances of accounts
 Prepare a trail balance
 Understand the use of a trial balance in the discovery of errors.
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
26’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work

12’ Summarising key point 12’ -Answering 12’ Oral question

question
-Taking short note

5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions

 Explain the meaning and -Answering Homwork
scope of accounting cycle questions
-Taking short note

Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc

Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.

Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assign

6
 Session plan

Subject: principle of accounting I Date of session: _________________

Students: Male 12 Female 13 Total: __25___ Level of group/year _III

Title of session: cash and cash equivelent

Specific learning objectives:
By the end of the session the students will be able to………….
 Define cash
 Understand the need for controlling cash
 Understand the need for maintaining petty cash
 Reconcile the bank statement with the book balance
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
30’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work

8’ Summarising key point 12’ -Answering 12’ Oral question

question
-Taking short note

5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions

 Explain the meaning and -Answering Homwork
importance of cash questions
-Taking short note
Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc
Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating st
Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignm

7
 Session plan

Subject: _ principle of accounting _ I Date of session: _________________

Students: Male 12 Female 13 Total: __25___ Level of group/year _III

Title of session: Accounting systems design

Specific learning objectives:
By the end of the session the students will be able to………….
 Explain the principles of properly designed accounting systems
 Apply the three phases of accounting system installation and revision
 Describe the principles of internal control
 Analyze the data processing methods that may be used in accounting systems

Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
30’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work

8’ Summarising key point 12’ -Answering 12’ Oral question

question
-Taking short note

5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions

 Explain the meaning and -Answering Homwork
Explain the principles of questions
properly designed -Taking short note
accounting system
Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc
Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.
Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignment etc

8
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