Lesson Plan : Balancing Act
Teacher Name: | Mary Gillespie |
Grade: | College/University |
Subject: | Other |
Topic: | An introduction to double entry book-keeping |
Content: | I want my learners to be able to record double entry transactions and obtain a basic understanding of the priciples of double entry Leaners will apply basic prerequisite knowledge of plus's and minus's in order be successful with this lesson |
Goals: | Teach double entry book-keeping |
Objectives: | Indivual learners will have learnt how to record double entry transactions and have gained an undertstanding of the priciples of double entry This will be demonstrated by outlining the definition of double entry book-keeping, carrying out a practical session of recording transactions and extracting the management information obtained by recording the transactions |
Materials: | Power point presentation giving guidance on the principles of double entry and practical examples to be worked through together as a group |
Introduction: | A balancing act! The art of double entry book-keeping is to have equal and opposite transactions, for every plus there will be a corresponding minus whereby keeping every recorded transaction in balance |
Development: | The practical session will be broken down into three areas Recording transactions Creating the trial balance Extracting management information |
Practice: | Practical examples will be worked through as a group in the session, learners will then have the ability to take away with them the worked examples and to change the figures used and come up with different management information |
Accommodations: | Leraners will have different needs and attributes, by using differentiated learning through a combination of visual, audio and kinesthetic techniques all learners should be able to grasp and work through the basic concepts being taught. Any special needs students would be identified in advance of the course commencing and any related learning tools and equipment required would be provided where practicable |
Checking For Understanding: | Time will be allocated at the end of the session for general questions and answers, however throughout the session opportunities will be given to answer any queries that prevent the next stage from being progressed |
Closure: | So there you have it, the balancing act isn't so difficult after all! Remember that double entry book-keeping is the process by which accounting entries are recorded and management information is extracted Remember to follow the simple rule - for every plus there will be a minus Double entry book-keeping will lead to the production of useful management information This session covers the very bare basics - more complex transactions will happen but these would be covered in a further session |
Evaluation: | Success will be measured by feedback obtained on the day, both throughout and after the session has ended Konweldge gained can also be seen by personal achievemnet gained from each individaul learners expression Further opportunites will also be given to leaners who want to understand further the knowledge they have learnt |
Teacher Reflections: | Personal evaluation will take place by me as the facilitator on how the session went, What could have been differntly or better to facilitate the session Provide the process to make any adjustments or modifications as necessary to the session being taught |
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