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Bahamas
International
Institute of
Learning
Aleshia Cooper
Table of Contents
I- Cover page..................................................
II- Table of Contents section...................................
III- Class and Student characteristic ................................................................
IV- Introduction ................................................................................................................
V- Lesson Content ............................................................................................................
VI- Learner and lesson characteristics section
................
VII-
VIII-
Excel
and
Access
Student/
Teacher
Application
Activities........................................................................................................................
XIII-
Bibliography ....................................................................................................
Dr. A. Neely
Aleshia Cooper
Duration: 60 Minutes
Class Size: 25
Grade: 10
Lesson #: 5
Demonstrate
critical
thinking,
problem
solving,
and
decision
making skills.
Identify and explain the three forms of business ownership.
List
the
characteristics,
advantages,
and
disadvantages
of
OBJECTIVES:
Students will list and identify characteristics of the
three basic accounting equation elements.
Demonstrate
an
understanding
of
the
fundamental
accounting equation.
Dr. A. Neely
Aleshia Cooper
accounting
transaction,
and
equation,
show
how
define
and
why
business
accounts
are
MATERIALS:
Computer,
Access,
PowerPoint
Student
presentation,
Outline,
Online
Handouts,
Vocabulary
Internet
Activities,
Dr. A. Neely
Aleshia Cooper
INTRODUCTION:
First
lets
start
of
by
stating
what
is
accounting?
over
time.
Accounting
provides
information
records
statements
containing
results
of
of
business
the
business.
They
the
Accountants create
transactions,
assets,
about
liabilities,
maintain
and
and
and
prepare
operating
audit
these
income
statement,
balance
sheet,
and
statement
of
cash
flows.
In
todays
importance
of
techniques
used.
lesson
plan
accounting,
Students
students
and
will
also
learn
the
about
learn
basic
financial
about
steps
the
and
statements
manager
to
help
them
make
good
business
decision. All
students will turn in their chapter outline and play the various
online
games
for
students
to
review
vocabulary
words.
Once
vocabulary
activities,
they
will
complete
the
online
chapter quiz.
Dr. A. Neely
Aleshia Cooper
LESSON CONTENT:
Students
will
develop
skills
beginning
with
an
understanding of the basic elements and concepts of doubleentry accounting systems. Skills include understanding of
the accounting equation, analyzing business transactions,
entering
compiling
transactions
in
end-of-period
journals,
financial
posting
to
statements,
ledgers,
preparing
an
understanding
of
the
fundamental
accounting equation.
Understand
the
accounting
equation:
Assets
mathematically
why
the
accounting
equation
must be in balance.
Manipulate the accounting equation to find the missing
variable.
Changes That Affect Owner's Equity
Analyzing Transactions to Debit/Credit Parts
Dr. A. Neely
Aleshia Cooper
Time
12:15
12:20
Activity
Set up for lesson and Any
housekeeping matters.
12:2012:25
12:2512:35
Recapitulation on previous
lesson
Introduce the use of
Statement of Account. Each
Student will prepare a
Statement of Account based
on the Sales Invoice of
customers
Activity -Each Student
exchange the prepared
Statement of Account
Introduce the use of
Payment Voucher. Each
Student will prepare a
Payment Voucher based on
the Statement of Account.
The teacher will explain
mathematically why the
accounting equation must
be in balance
Activity- Each student
will prepare a Cheque
based on the Payment
Voucher. The cheque
counterfoil will be
updated. Each student will
exchange the cheque
prepared.
12:35
12:50
12:50
1:10
1:10
1:15
Resources
PowerPoint Slides
PowerPoint Slides
PowerPoint Slides
Handout (Statement of
Account)
PowerPoint Slides
Handouts (Payment Voucher, &
Cheque Counterfoil)
Dr. A. Neely
Aleshia Cooper
Linguistic
intelligence
through language.
allows
people
to
communicate
spoken and written meanings, to read and write. People who are
strong in linguistic-verbal intelligence are able to use words
well,
both
when
writing
and
speaking.
These
individuals
are
Exercises
to
strengthen
linguistic
intelligence
are:
discuss life, the universe and everything, learn new words every
day, use a computer to write, play vocabulary games and tests,
publish your own website dedicated to your special subject
Cite references (at least one) which support the use of the technology for the particular
multiple intelligence.
Ms.
Cunningham
teacher-centered
Rights
Movement.
incorporates
activities
The
both
into
teacher-led
student-centered
her
unit
lecture
on
is
the
a
and
Civil
standard
Dr. A. Neely
Aleshia Cooper
videotape
activity.
is
This
another
activity
example
of
incorporates
teacher-centered
Visual/Spatial
intelligence,
may
also
utilize
other
intelligences as well.
Dr. A. Neely
Aleshia Cooper
intelligence
Describing of the multiple intelligence being addressed:
As
Children strong
These children
By
Exercises
are:
Working
to
with
strengthen
Logical-Mathematical
relationships
and
patterns,
intelligence
classifying,
Dr. A. Neely
Aleshia Cooper
and
explore
science
materials,
manipulative,
trips
to
the
delve
into
Visual/Spatial
Intelligence.
Students
must
collect and organize information for both the timeline and the
map therefore using their Logical/Mathematical intelligence. In
creating these items, students must think visually as well.
Dr. A. Neely
Aleshia Cooper
Exercises
to
strengthen
spatial
intelligence
are:
eye,
drawing
LEGOs,
video,
movies,
slides,
art,
design
work.
You
may
have
an
aptitude
for
Dr. A. Neely
Aleshia Cooper
of
considering
information.
It
is
often
easy
to
able
to
navigate
easily
and
visually
arrange
new
information.
Cite references (at least one) which support the use of the technology for the particular
multiple intelligence.
accurately,
to
perform
transformations
and
absence
of
relevant
physical
stimuli.
This
activity
Dr. A. Neely
Aleshia Cooper
incorporates
conventional
kinesthetic
concepts
of
elegantly
and
in
its
entirety,
with
having
feedback.
and
In
neuroplastcity,
heeding
line
MI
well-calibrated
with
recognizes
the
that
latest
sensory-motor
research
overcoming
on
physical
Dr. A. Neely
Aleshia Cooper
Exercises
Touching,
to
moving,
strengthen
knowledge
spatial
through
intelligence
bodily
are:
sensations,
Later,
"Tetris"
was
designed
by
Alexey
of
hypotheses.
Undoubtedly,
it
is
these
action-
Ms.
Cunningham
is
able
to
promote
awareness
of
her
Dr. A. Neely
Aleshia Cooper
through
that
intelligence,
intelligences.
Bodily-Kinesthetic
students
as
well
Class
prepare
as
intelligence.
involve
Interpersonal
discussions
provide
The
short
Bodily-Kinesthetic
and
an
Verbal/Linguistic
opportunity
for
Dr. A. Neely
Aleshia Cooper
Intrapersonal
Intelligence
is
defined
as
having
the
accurate
limitations,
ability
to
knowledge
moods,
act
of
ones
anxieties,
on
the
dreams,
desires,
basis
of
goals,
and
strengths,
motivations. The
self-knowledge,
creating
picture
intelligence
molds,
and
of
know
they
themselves.
oneself.
themselves
make
They
People
well.
decisions
possess
that
They
based
strong
have
intrapersonal
arent
on
what
sense
of
forced
is
into
right
for
identity
and
purpose.
Indicates the technology to be used and how the student will go about completing the activity.
Exercises
Working
projects,
to
alone,
Secret
strengthen
having
intrapersonal
space,
places,
time
reflecting,
alone,
intelligence
doing
self-paced
are:
self-paced
projects,
choices. There are many ways that technology can be used in the
classroom to enhance interpersonal skills. For example, students
Dr. A. Neely
Aleshia Cooper
can
then
observe
their
facial
expressions
and
body
to
communicate.
Groups
of
students
can
discuss
their
as
through
computer
networking
with
students
in
other
frequency
of
teleconferencing
through
satellite
country
or
the
world
join
together
in
problem-solving
Cite references (at least one) which support the use of the technology for the
particular multiple intelligence.
Ms.
Cunningham
is
able
to
promote
awareness
of
her
Dr. A. Neely
Aleshia Cooper
through
that
intelligence,
intelligences.
Bodily-Kinesthetic
students
as
well
Class
prepare
as
intelligence.
involve
Interpersonal
discussions
provide
The
short
Bodily-Kinesthetic
and
an
Verbal/Linguistic
opportunity
for
Dr. A. Neely
Aleshia Cooper
ADAPTIVE/ASSISTIVE TECHNOLOGY
Wii
challenge
players
to
think,
analyze,
memorize,
compute, and identify. I can break students down into groups and
have them compete against one another.
IPod
use an IPod to provide the students with calm and
relaxing music. Music can lower the stress level of
a student who is having a rough day and it is an
easy
way
problems.
to
Use
be
it
proactive
for
the
about
students
discipline
learning
Dr. A. Neely
Aleshia Cooper
review class notes and study guides even if the students our
away from the computer.
Brain pop
he
videos
can
make
difficult
ideas
easier
to
following
from
step
the
solving
equality
of
simple
numbers
equation
asserted
at
as
the
each
subject
based
on
the
students'
performance.
Point
sheets are a great way for students to keep track of their own
Dr. A. Neely
Aleshia Cooper
Dr. A. Neely
Aleshia Cooper
STUDENT ASSESSMENT
designing
the
assessment,
considered
two
competing
to
in
computational
accounting
liabilities
literacy.
is
that
owner's
Of
assets
equity.
course,
must
the
at
student
all
who
fundamental
times
equal
successfully
explore
constraint
or
wide
range
influence
by
of
the
possible
responses
facilitators
without
preconceptions.
been
necessary
completed
in
the
is
final
useful
stage
to
technique.
ensure
Assessment
that
the
is
student
Dr. A. Neely
Aleshia Cooper
is
that
student
assessment
and
learning
objectives
an
individual
thinks
and
their
motivation
to
engage
in
Dr. A. Neely
List
face
five
when
(5)
challenges
attempting
to
you
might
effectively
integrate technology.
1. Availability of
Technology Hardware:
Our public schools are
a mixed bag when it
comes to what type of
computers and other
technology devices are
available to the
classroom teacher.
There is also the
question of how many
computers will be
available for teacher
needs.
2. Availability of
Technical Assistance:
Rare is the school
district that has
enough technical
resource specialists
to assist teachers at
the building level,
let alone in the
individual classroom.
3. Software Applications:
25
There really are an
unbelievably large
number of software
applications available
to the classroom
teacher. The bad news
is that they all
require some time to
master their use and
format of operation.
4. Time to Integrate
Technology into
Teaching: Even if you
have the hardware,
trouble shooting
skills, and knowledge
of how to use the
software, it still
takes time and
experience to
effectively integrate
the technology into
your teaching.
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Aleshia Cooper
how
you
might
Dr. A. Neely
Aleshia Cooper
Dr. A. Neely
Aleshia Cooper
Dr. A. Neely
Identifying accounts
Cash flow
Topic Instruction
Take
each
of
these 29
accounts and place them in the
correct cell, middle column. To
help you, the first letter of
each account has been entered.
Some accounts have more than
one word.
Select
the
tutorial
Initial. You will find the
balance sheet formatted on the
left. Columns are setup for two
companies.
At
the
bottom
certain items of key data are
copied or computed as you enter
data. They represent critical
measures of financial position
or solvency. Some data has
already been entered. Enter the
following
data
in
the
appropriate cells:
Once the data is entered
into the proper cell on the
statement, a set of ratios are
calculated below. They are the
cost compliment, gross margin
rate, operating income or loss
to sales, and return on sales.
These
percentages
allow
for
comparison with prior years and
other companies.
You will see a listing of
various accounts. On the right
are
beginning
and
ending
balances for some of them. To
assist you, some numbers have
been entered.
Retained earnings
in
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Aleshia Cooper
Adjusting entries
Closing entries
Dr. A. Neely
Aleshia Cooper
Once
the
changes
to
accounts have been calculated,
they are summarized in the
third spreadsheet, Statement of
Cash Flow. There are three
sections
to
this
statement,
Operating to show the flow of
cash from selling and expense
operations. Investing to show
the flow of cash from buying
and selling long term assets.
Financing to show the flow of
cash
from
stock
and
debt
transactions, as well as the
Topic Instruction
Dr. A. Neely
Aleshia Cooper
Inventory table.
Working with Forms
Dr. A. Neely
Aleshia Cooper
Bibliography
Bellamy, B., & Baker, C. (2005). Classroom Application. Retrieved
from
Multiple
Intelligences:
http://epltt.coe.uga.edu/index.php?title=Multiple_Intelligences_
and_Learning_Styles
Allam,
student
C.,
2008,
learning
Creative
issues
of
activity
and
implementation,
its
impact
on
Innovations
in
creativity,
Innovations
in
Education
and
Teaching
Cherry,
K.
(n.d.).
Retrieved
Gardner's
from
Theory
of
Multiple
Intelligences.
Linguistic-Verbal
Intelligence:
http://psychology.about.com/od/educationalpsychology/ss/multiple
-intell_3.htm
Grow, G. (1996). Musical Intelligence. Retrieved from Writing and
Multiple
Intelligences,"
Working
Paper:
http://www.longleaf.net/ggrow/7In/Musical.html
Giles,
E.,
Pitre,
S.,
Womack,
S.
(2003).
Multiple
Dr. A. Neely
Aleshia Cooper
Dr. A. Neely