Lesson Plan: Accounting

Teacher: Mr Z. Ndzungu

School: Urban Academy

Class contact time: 45 minutes

Duration: 2 Weeks
Topic: Indigenous Bookkeeping

Grade: 10

Lesson Outcomes:
Learners will be able to
1. Differentiate between indigenous bookkeeping and formal bookkeeping.
2. Determine a cost of an informal business
3. Calculate; selling price, profits and labour costs.

Integration with other subjects:

English: The content will be delivered in English so it is important to understand English and be able to
construct and analyse sentences for Accounting to understand.
Business Studies: The forms of businesses are taught in this subject and the knowledge they got rom
Business studies they can be to apply it in Accounting.
Mathematics/Mathematical literacy: Calculations are mostly done in Mathematics and Mathematical
literacy the knowledge they have on how to add, minus, divide and multiply when they are calculating
Prior Knowledge:
Their prior knowledge they will be coming to class with is understanding that there are different types
of businesses does not matter how big or small the business is. And also that these businesses have
some sort of recording what is going on in their businesses.
Extended Opportunities:
When they decide that they want to start their own business they will be able to record the transactions
that take place. They will also get to understand how do informal and formal businesses operate.
Furthermore be able to calculate their own sales, cost of sale and profits on their businesses for those
who have small businesses at home or be able to assist their parents. Also be motivated to start their
own businesses.

Extended Activities:
Task 2.4 Annexure A. This activity is for those who will be done with their classwork in class.
Context:

The school is situated in the Urban Area, with more than Six Hundred learners from grade R to grade
12, with an average of plus minus 17 learners in a class. In grade 10 Accounting there are 14 learners
with no special needs.

Teacher Reflection:

Is the introduction attention grabbing to learners?

Are there enough supporting aids for the lesson for everyone to understand?
Which parts need more attention that learners did not understand?
Did I achieve the purpose of the lesson?

Teacher, Learner and assessment activities

Introduction phase
Teacher Action

Learner Action

Recap from previous lesson

Take down notes
to check if they still
and respond to
understand what was taught
the questions
in the introduction of Informal asked in class by
and formal businesses. Then the teacher and
explain the importance of
make
recording the movement or
contributions
transactions of your business according to their
as an owner of the business
understanding of
and the risks of not recording the topic.
your transaction in the
business.
Presentation Phase
Teacher Action
Learner Action
Do activity or task 2.5
Annexure B. To Further
explain how to account
or your informal
business. And further
explain important points
to be noted on this kind
of recording of
transactions.

Listen, take notes and

ask questions if they
do not understand.

Resources
Accounting
resources, textbook
and workbook

Resources
Accounting
resources, textbook
and workbook

Assessment
strategies
Informal
assessment;
Question and
answering

Assessment
strategies
Informal
assessment;
Questioning and
answering

Time
10
minutes

Time
10

Classwork Phase
Teacher Action
Give classwork to the
learners Task 2.6
Annexure C. Go around
the class to see if there
are no learners that do
not understand the
activity to explain and
guide them.

Conclusion Phase
Teacher Action

Learner Action

Resources

Write the classwork

on their workbooks
and make sure that
they understand what
is expected from them

Accounting
resources, textbook
and workbook

Learner Action

Resources

Recap by asking the key Respond to question

points that must be
asked and take note of
noted on recording
their homework.
transactions using the
indigenous bookkeeping
system and give
homework Annexure D

Accounting
resources, textbook
and workbook

Assessment
strategies
Formal
assessment;
Classwork to
determine if the
learners can be
able to record
transactions
using
indigenous
bookkeeping.

Time

Assessment
strategies
Informal
assessment;
Questioning and
answering

Time

15