Date 17.12.2020 Size 5.21 Kb.

TEACHERS’ E - LESSON PLAN

 Subject : Financial Accounting Term /Session : 3rd/2019-2020 Week: 5th Age: 13-14 Class: SS1 Date: 16th -20th Duration: 55 minutes Period: 1 Theme: Responsibility Big Idea: Each of us is in charge of the actions we chose.

 Topic: Depreciation Content/Sub-Topics: Definition of depreciation Causes of depreciation Elements of depreciation to be considered in the computation of depreciation Methods of depreciation Learning Objective: At the end of the lesson , students should be able to Define depreciation State the reasons for depreciation State the elements to be considered when calculating depreciation Answer question as regards depreciation Previous Knowledge: The students have an idea on why goods cannot be sold at the particular price it is bought. Teaching / Learning Activities : Lead discussion on the causes of depreciation Explain the elements of depreciation. Lead discussion on methods of depreciation Starter: The students are asked a brainstorming question “ If you buy a shoe for #3000 . 4 years ago can you sell it at the same price. Differentiation (Individual): Individualize education plan will be employed to attend to slow learners. Differentiation Groups / Students Activities: Discuss on the causes of depreciation State the elements to be considered when calculating depreciation Discuss on the methods of depreciation Teacher’s Planned Activities / Presentation: The teacher will Introduce the topic Stimulate the students through the use of previous knowledge and starter Present the topic Give assessment Resource Materials / ICT Inclusion Essential Accounting by O.A Longe Page 119 Format of depreciation Vocabulary / New words: Sum of the year digit Depletion Passage of time Estimated time Scrap Formative Assessment Define Depreciation List the various causes of depreciation Post Lesson Assessment/ Homework State and explain the various methods of depreciation. Number of students present: 4. Number of students absent: 5. 1. 6. 2. 7. 3. 8. Summary Note: NOTE GUIDE Definition of depreciation Reason for depreciation Causes of depreciation Elements to be considered when calculating depreciation Methods of depreciation -------- b. Sum of the year digit c. Diminishing or reducing method d. Straight line e. Sinking fund method Summary Note Cont. (Diagrams): References: Essential by O A longe Page 119 . Chapter 14 Learning Indicator: Learning Outcome: H. L.C Check after teaching: Sign/Date: Academic Officer’s Check: Sign/Date: