Danbo international college, kaduna



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DANBO INTERNATIONAL COLLEGE, KADUNA

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 :

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


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 --------

a. Straight line

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:

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