DIPLOMA IN EDUCATION PROGRAMME

SCHOOL OF EDUCATION
THE UNIVERSITY OF THE WEST INDIES, ST. AUGUSTINE

Principles of Accounts

LESSON PLAN: Lesson #2 in the Unit Plan

TEACHER: Mrs. Lystra N. Burke SCHOOL: St. Francois Girls’ College

DATE: FORM: 4 No. in class: 24

TIME: No of period(s): 1 Duration: 40 mins

Planning for the lesson

UNIT PLAN: Ledgers and the Trial Balance

TOPIC: Double entry

CONCEPT MAP: Attached

CURRICULUM INTEGRATION AREAS: English, Music

 Strategies for:
Planning for literacy improvement: Students would be asked to assist in reading from the
presentation and exercises from the textbook

Planning for Technology integration: Laptop, projector and PowerPoint presentation would be
used in this lesson.

Planning for inclusiveness: The lesson was planned using VARK: YouTube video for visual
(see), auditory (hear), and kinesthetic (dance).

Planning for HFLE integration: The lesson aims to improve students’ development and
interpersonal relationship with classmates by having them work in groups.

 Instructional strategies to be used and their rationale:

-Explanation with music and song -Modeling

Students must listen attentively to understand and give feedback. Students' experiences outside
the classroom will assist in classroom learning, also music helps with encouraging and recalling
learning. They must learn to co-operate and work together to achieve desired outcomes on time,
guided by Lev Vygotsky.

The lesson plan:

PRE-KNOWLEDGE: Students would be required to know the accounting equation, examples

of asset, liability, and capital items, effects of transactions on these items, classes of accounts and
the ledgers.

OBJECTIVES:

At the end of this lesson, pupils will be able to:

Objectives of the lesson Classification of Domain

objectives

1. Explain the significance of debit and credit in Understanding Cognitive

the accounts

2. Demonstrate an understanding of the double Valuing Affective

entry rule

SET INDUCTION:

After students have settled in their seats, they would be asked to check below their seats for a
piece of paper (only 3 seats would have it) and follow the instructions. Using a whiteboard
marker, go to the board and write what items changed for them when:

- They loaned a friend money.

- They purchased a pie in the cafeteria.
- They bought a notebook in the store.

Time allotted: 3 minutes

SECTION 1 Time allotted: 7 minutes

Teaching point: Explain the significance of debit and credit in the accounts

METHOD

Teaching Strategy Student Activity Resources

Explanation with music and

song
The volunteer student reads Laptop, projector,
The teacher discusses the from the slide and all PowerPoint and YouTube
responses written on the board students listen attentively to video
and introduces the topic. The the teacher’s explanations.
teacher then asks for a
volunteer student to read the
definition of double-entry. The Students join in singing the
teacher explains with the use of song and ask questions if
a youtube video need to.
https://youtu.be/j71Kmxv7smk,
and asks students to sing along

SECTIONAL REVIEW and feedback Time allotted: 3 minutes

The teacher divides the class into 3 groups and asks for each group to take 1 response from the
set induction, discuss and share what account would be debited and what account would be
credited.

SECTION 2 Time allotted: 8 minutes

Teaching points: Demonstrate an understanding of the double entry rule.
METHOD

Teaching Strategy Student Activity Resources

Modeling

The teacher would use an
exercise from the text to
demonstrate the thought
process to know which
account to debit and which to
Students volunteer to read Textbook, whiteboard and
and follow their texts. All markers
students listen attentively and
ask questions if in doubt.
 credit.

The teacher asks different .

students to volunteer to read
different transactions from
the exercise.

SECTIONAL REVIEW and feedback Time allotted: 10 minutes

Students are assigned an exercise from the text, and can work together, but must submit
individual work.

CLOSURE Time allotted: 7 minutes

Rainfall activity: each student writes one thing she learned on a piece of paper and balls up the
paper. When the teacher shouts ‘rainfall’, the students throw the balls of paper in the air. Each
student picks up a ball closest to her and reads it aloud, one at a time.

FINAL EVALUATION (Homework)– Time allotted: 2 minutes

The teacher assigns exercises from the textbook for homework to ensure learning took place.

Reasonable level of achievement:

Reasonable level of achievement of objectives Objective

/24 Explain the significance of debit and credit in the accounts 1

/24 Demonstrate an understanding of the double entry rule 2

Table of Specification
 Instructional Level of Assessment type Formative – Summative Reflections
objectives domain/ –
for/as
classification learning of learning

Explain the Cognitive/ Constructed Formative-

significance response (group for learning
of debit and Understanding short answer)
credit in the
accounts

Demonstrate Affective/ Constructed Summative

understanding response(studen
of double Valuing t work)
entry rule

FOLLOW-UP ACTIVITIES/LESSON: Recording transactions in the accounts

CONTINGENCY PLAN:

1. Whiteboard and markers would be used in event of any equipment issues.

2. Lesson plan and related activities would be printed and used as a backup in case of an
electrical outage.

3. A YouTube song would be downloaded and saved on the laptop also.

4. I Will summarize the class and give homework assignments if time runs out.

TEACHER’S REFLECTION ON THE LESSON:

- Were all objectives met?

- Was time managed effectively?
- What can be done differently in future lessons?

TUTOR’S COMMENTS:

CONCEPT MAP
 Understanding of
Significance of
Double entry the double entry
debit and credit
rule