CASH AND CASH EQUIVALENTS

Presentation of the Topic & Learning Objectives

 Interpret theories and principles relative to cash & cash equivalents

 Recognize, measure, and distinguish cash from cash equivalents
 Applying the concept of cash & cash Equivalents in the presentation of financial statements.

Pre-Assessment

 Concept Recall
 Diagnostic Test

Discussion of the Topic

 Definition, Nature, and Composition of Cash & Cash Equivalents

 Recognition and Measurement of Cash
 Management and Control of Cash
 Financial Statement Presentation
 Hand Signals / Whiteboard*

Summative Assessment

 Exercise Drills
 Quiz*
 Written Exam

Results & Feedback Assessment

 Key take aways*

 Opinion Columns*

The topic I chose for these throughline activity is the Cash and Cash Equivalents. I started it with
presentation of the topic and its objective so that the students would be able to have a glimpse on what
they are going to learn in this topic and what lies ahead as we move forward. Next, there would be a pre
assessment activity which includes concept recall and diagnostic test, to see if the students have an
existing knowledge about the topic. Then, we’ll proceed to the discussion of the topic which contains
the subject being talked about, in the case of Cash and Cash Equivalents, we’ll explain its nature,
composition, recognition, measurement, management, control and its presentation on the financial
statements. During the discussion, hand signals and whiteboards will be beneficial in checking for the
understanding of the students. Then after the discussion, we’ll proceed to the summative assessment
which will significantly check the mastery and understanding of the students regarding the cash and
cash equivalents. This includes exercise drills, quiz, and written exams. Lastly, the results and feedback
assessments which comprises of key takeaways and opinion column. For the key takeaways, the
students must briefly discuss all the learnings they have gathered regarding the cash and cash
equivalents. These most likely the main point or the highlights of the topic that has been discussed. On
the other hand, for the opinion column, the students must be able to divide a piece of paper into two
columns. The first column contains their opinion on what they’ve just learned, and the other column
would provide their justification for that opinion. These kind of feedback assessment would also verify if
there are still some students who are having a hard time in grasping the topic