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DIPLOMA IN EDUCATION PROGRAMME


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

Principles of Accounts

LESSON PLAN: # in Unit plan Field Day: 9 DATE: 24/02/2021

TEACHER: Mrs Samdaye Gopaulchan SCHOOL: Vishnu Boys Hindu College

CLASS/FORM: 4 No. in class: 31 TIME: 12.45pm-1.45pm No of period(s): 1


Duration: 60 mins

Planning for the lesson

TOPIC: Trial Balance

CONCEPT map: Refer to attached document #1

CURRICULUM INTEGRATION AREAS: Mathematics, Principles of Business

 Strategies for:
Planning for inclusiveness:
The VARK Modalities were used;
Visual: PowerPoint presentation, concept map, Wheelofnames
Aural/Auditory: class discussion, screencast-o-matic recordings
Read/Write: Student reads PowerPoint aloud
Kinaesthetic: Filling in answers into worksheet, Socrative

Planning for literacy improvement: Student reads PowerPoint aloud

Planning for Technology Integration: Zoom shared screen, socrative, Screencast-o-matic recordings
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Instructional strategies to be used and their rationale:


 Direct Instruction: According to Carnine, 2000, pp. 5-6; Traub, 1999, direct instruction
implies the teacher directs learning using well planned instruction to develop students
cognitive skills.
 Group /class Discussions: They are essential for building background on specific issues,
creating motivation and interest, and giving students a forum for expressing and exploring new
ideas and information. Group discussions help students learn to articulate their views and
respond to opinions that differ from their own. Group discussions may involve the whole class
or a small group. Participating in group discussions help students consider other people’s
perspectives and develop effective problem solving skills.

The lesson plan:


PRE-KNOWLEDGE: accounting cycle, double entry rules for ALICE , classes of accounts.

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

Objectives of the lesson Classification of objectives Domain


Define the term Trial Balance Remembering Cognitive
Describe the uses and limitations of the trial Receiving phenomena Affective
balance

Prepare a trial balance from a list of ledger balances Applying Cognitive

SET INDUCTION:

Shows the class a picture of the accounting cycle and ask them to guess what comes next in the cycle.

Time allotted: 5 minutes


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SECTION 1- Time allotted: 30 minutes

Teaching points: The teacher will:

1. use PowerPoint presentation to review previous lessons

2. Ask students to read the slides

3. Enter into class discussion on definition, uses and limitations of trial balance

4. Explain the format of trial balance

5. Demonstrate via video, screencast-o-matic how to prepare a trial balance from accounts.

6. Give students an opportunity to prepare trial balance using MS Word Worksheets and accounts

from last day in class.( See attached document 4 and 5 respectively)

7. Ask students to share their screen/ send pictures to what app chat.

METHOD
Teaching Strategy Student Activity Resources
The teacher will : The students will :
Class discussions: Participate in class discussions Powerpoint presentation
Engage students in discussions either agreeing or disagreeing
Zoom share screen
on uses and limitations of trial with student response
balance Zoom chat
Screencast-O-Matic
Direct Instruction : Follow teachers’ guidance and Worksheet
Tell students the tasks they have complete activity.
Socrative
to perform by providing
guidance through Screencast-O- Whatapp group chat
Matic
Google Classroom

Ask students to screen share or Share screen and comment on


send pictures of work via peers work.
whatapp group to check for
understanding of topic
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SECTIONAL REVIEW: Structured question (See attached document #2) Time allotted: 10 minutes

CLOSURE – Time allotted: 5 minutes


A recap of lesson will be done by using the concept map.
Students will be asked what they learnt from the class in two words by using
https://www.answergarden.ch/1765859

CONTINGENCY PLAN

If internet connection drops, work will be emailed to students also, word document uploaded to
WhatsApp group and Google Classroom

FINAL EVALUATION (Attached document #3) – Time allotted: 7 minutes

Students will be given a quiz on SOCRATIVE


Https://b.socrative.com/login/student/
ROOMNAME: GOPAULCHAN3508

Reasonable level of achievement:

Table of Reasonable Level of Achievement


Objectives of the lesson Classification of Domain Reasonable
Objectives level of
Achievement
Define the term Trial Balance Remembering Cognitive 100%
Describe the uses and limitations of the Receiving Affective 80%
trial balance phenomena

Prepare a trial balance from a list of ledger Applying Cognitive 90%


balances
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Table of Specifications

Objectives of the lesson Level/domain Strategy Formative/summative


type
Define the term Trial Balance Remembering / Class Formative
Cognitive discussion
Describe the uses and limitations of Receiving Class Formative
the trial balance phenomena/ discussions
Affective and oral
questioning
Prepare a trial balance from a list of Applying / Structured Formative and
ledger balances Cognitive questions Summative

FOLLOW-UP ACTIVITIES/LESSON:
For Homework:
1. Review what was done in class today

2. Send me
Via our WhatsApp Group or my email at [email protected] a reflection of
class today. Be sure to include how you felt during teaching, what you discovered today in
class and what changes you will like to see or make in class.

TUTOR’S COMMENTS
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Attachment #1 –Concept Map For Trial Balance

CONCEPT MAP FOR TRIAL BALANCE

Attachment #2 – Sectional review assessment

Question

Do the following question and email to me /whatapp

Prepare a trial balance from the following list of balances taken from the ledger of Charran Bookstore for

the year ended December 31st 2006.

Office equipment $17500, cash $ 3450, Debtors $5550, creditors $1700, Capital $16 000, stock $2000,

rent $1500, Purchases $35 000, Sales $47 300.


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Answers for sectional review


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Attachment #3- Socrative Final Evaluation


Questions

Answers

1.b 2.true 3.true 4.d 5.false


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Attachment #4 –Balanced Accounts

CHAPTER 10 EXERCISE 10.4 X ANSWERS


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Attached document #5

Worksheet format given to prepare trial balance

Name of business
Name of account
Time period as at dd/mm/yr
Account Debit $ Credit $

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