UMU Lesson Plan Template

Name: Nathan Noles Date: 5/30/2019

Grade Level: Senior Class Period: Online
Subject: Accounting I Lesson # & Title: Debits, Credits, and Account Balances
Function of the Lesson (check all that apply):
✓ Introduce New Skill or Content
□ Practice
□ Review
□ Remediation/Re-teaching

Context for Learning and Planning Rationale:

The purpose of this lesson is to review account classifications, apply debit and credit rules, and figure account balances.
Students should be between 10th-12th grade and should have a base knowledge of math, business, and basic accounting
definitions. The layout of the room should be multiple desks, each with outlet plugs so students can charge their laptops that
they are taking notes on the lesson. It is a various group of students ranging from boys and girls of varying races.

Content Standards:
Business and Administrative Services, Finance and Marketing
- 9.5.4: Predict balance sheet changes using the accounting equation and account characteristics (e.g., debit or credit).
- 9.5.5: Classify and record standard business transactions (e.g., cash, accounts receivable, accounts payable,
inventory, plant assets) to the general ledger using journals and reconciliation rules to reduce errors.

Learning Objectives:
1. The student will be able to classify accounts as either assets, liabilities, owner’s equity, revenue, or expenses.
2. The student will be able to apply the rules of debit and credit for each account classification and figure the normal
balance for each classification.

Academic Language:
Assets, Liabilities, Owner’s Equity, Revenue, Expenses, Debit, Credit, T Accounts, Normal Balance
Assessment Plan, Formative Assessment:
The formative assessment will be for each student to attempt the problems on their own, and then they will be called on to
come to the board and answer one of the problems.

Assessment Plan, Summative Assessment:

The summative assessment will be a quiz at the end of the chapter to recap everything they have learned and then the same
material will show up on a later test with multiple chapters of material.

Procedures, Lesson Introduction: (10-15 Min.)

For the introduction, we will be going over some previously learned vocabulary terms to make sure everyone is on the right
page. This will ensure everyone is starting with a solid base and allow me a chance to explain anything before we dive into
applying the terms.
Procedures, Lesson Body: (25-35 Min.)
The body of this lecture will pertain to classifying accounts, debit and credit rules, and figuring balances. Taking this one
topic at a time, the first slide will be explaining the classifications of accounts, and then students will come to the board and
match each number with a classification. The following slide will be describing debit and credit rules along with the normal
balance side. Once again, they will come to the board to match each the symbols with the correct sides. The following slide
will cover figuring balances. After explaining, students will write the answers to the problems on the slide in their notes.

Revised January 2018

Procedures, Lesson Closure: (10-15 Min.)
The closure of the class will involve going through the answers to all of the problems. During this time students can ask any
questions they might have or I might go over anything again if needed.
Differentiation, Individualized Instruction, and Assessment:
This lecture is all based on the SMART board. Students will get the chance to go to the board and answer various questions
by interacting with the prompt on that particular slide. All the notes will be separate from the SMART board and will be
written on the board as well as discussed orally.

Instructional Materials and Support:

http://exchange.smarttech.com/details.html?id=052879dd-9f47-43e9-9a9e-14c28ba3888e
(You will have to click on “Open in SMART Notebook Express” and it should come up.)

Research and Theory Commentary:

The information for this material will come from the textbook.

Cultural Responsiveness, Equity, and Inclusion Commentary:

These students are from various backgrounds. They all have a base knowledge of mathematics and all have some slight
interest in accounting. Since this is an introductory course, many of them just want to see what it is like, while others want to
use this class to get ready for college. Not all of them plan to be accountants, but most of them have a “financial” future
ahead of them, at least at the moment.

Use of Technology Commentary (if applicable):

All of the problems will be presented on the SMART board for the students to answer.
ISTE Standards
1d. - Understand the fundamental concepts of technology operations, demonstrate the ability to choose, use and troubleshoot
current technologies and are able to transfer their knowledge to explore emerging technologies.
3d. - Build knowledge by actively exploring real-world issues and problems, developing ideas and theories and pursuing
answers and solutions.

This class looks at a lot of “real world” problems. While they are very basic because it is an intro class, we still apply many
concepts to modern technology that they can expect to see in their day to day careers. Most modern accounting is done on
computers, so getting a headstart on how to apply these numbers to excel files will give them a headstart when it comes to
school and also in their jobs. These skills can also transfer over to other jobs, depending on what career is chosen.

Reflection and Instructional Commentary (if applicable):

Lesson was not taught yet.

Revised January 2018