Lesson Plans For Learning Segment

Lesson 1, page 1
TPA-Referenced Lesson Plan 1
Teacher Candidate Name: Mandy Farrow

Grade & Subject Area: 10th 12th Grades, Accounting 1
Date for Planned Lesson: October 3rd 4th
Class Period Length: 45 minutes
Lesson Plan 1
Lesson Title Using T-Accounts
NBEA Standard(s) Accounting IV. E. Level 3-4. Record revenue related transactions.
(MN does not have state standards Accounting IV. F. Level 3-4. Record expense related transactions.
for business education)
- direct quote from NBEA standards
documents
Central Focus Analyzing and recording transactions into debit and credit parts.
- derived from standard
- communicates general goal
Learning Target for this Lesson LT1: Show the relationship between the accounting equation and a T
- concisely says what students will account.
be able to know and do LT2: Identify the debit and credit side, the increase and decrease side, and
- start with appropriate language the balance side of various accounts.
function (active verb) LT3: Restate and apply the two rules that are associated with the increase
side of an account.
Academic Language (AL) a. Domain-specific academic vocabulary: T-account, debit, credit, normal
a. Domain-specific Academic balance
vocabulary
b. General Academic vocabulary b. General academic vocabulary: transaction, account, record, asset,
(words used in school across liability, owners equity
many subject areas) c. Sentence Frame:
c. Syntax Sentence Frame: Example This transaction is recorded on the debit (or credit) side of the T-account
sentence that students can use to because...
accomplish target The debit (or credit) side of the ___________ account is the normal
d. Point in lesson where students will balance.
be given opportunity to use d. In Lesson Part 2 Assessment (below), students will be asked to explain
Academic Vocabulary the use of T-accounts to a partner using at least 2 of the following words:
(Note: It is important that this debit, credit, normal balance, T-account, transaction
appear in TPA videotape
segments
Needed modifications/supports During the Phase 3 of the lesson, the students will be using string and
Identify how some form of additional flashcards to physically organize information on their desks. This will give
support will be provided for some the students an interactive experience with the materials, while providing
aspect of the lesson for given the benefits of a graphic organizer that they are creating. This may only be
student(s) needed by a few students in the class, but it will reinforce the concepts for
- visual, graphic, interactive all students.
- reduced text, rewritten text, fill-in
the blank notes, word banks
- graphic organizers, sentence
frames
Lesson 1, page 2
Resources & materials needed Aplia.com Online worksheets of textbook assignments

Blank T-charts for large group examples
Smartboard, white board, projector, T-account sorting cards
Lesson Plan 1 Activity description / teacher does Students do

Phase 1 a. Introduce the learning targets: Students copy large
State Target & Activate Prior LT1: You will be able to show the relationship T-account and label
Knowledge between the accounting equation and a T in their notes.
a. Post the learning target account.
statement and indicate whether LT2: You will be able to identify the debit and
the teacher or student(s) will read credit side, the increase and decrease side,
it aloud and the balance side of various accounts.
b. Engage students in activity to LT3: You will be able to restate and apply the two
elicit / build prior background rules that are associated with the increase
knowledge side of an account.
b. Review of previous knowledge: Draw a large T on Students will
the board and label it with the accounting equation answers review
(learned in previous chapter). Ask students review questions regarding
questions regarding where specific accounts fit in where specific
the accounting equation. accounts fit into the
accounting equation.
Phase 1 Assessment Note if students are able to correctly determine
Explain the plan to capture data where accounts fit into the accounting equation.
from this phase of the lesson
Phase 2 1. Link review to new material. For each account Students will take
Teacher Input / Inquiry there is a T-account with a credit and debit side. notes and ask
- Explain procedures 2. Explain the credit and debit side of each account. questions.
- Demonstration the task 3. Explain the normal balance side of each account. Students will answer
- Teacher think aloud 4. Give a brief preview of double-entry accounting in questions as asked
relation recording each transaction on the credit by instructor.
side of one account and the debit side of another.
Phase 2 Assessment 1. Ask questions to students to gauge understands Students will answer
Explain the plan to check for throughout. questions as asked
understanding of steps / 2. Work through a few transactions on the T- by instructor.
procedures demonstrated in this accounts on the overhead projector as a group.
phase
Phase 3 Hand out T-account cards, which are labeled with Students will work
Guided Practice specific accounts, and string for partner project. together to complete
- Paired/collaborative work Students will receive the following instructions on the task.
- Teacher(s) may roam & assist the smartboard:
In pairs or groups of three, the students will
1. create a master T-account with the string which
represents the accounting equation
2. place labeled T-account cards in the correct
side of the master T-account
3. write a D on the debit side of each T-account
card
4. write a C on the credit side of each T-account
card
Lesson 1, page 3
5. place a on the normal balance side of each

T-account
Phase 3 Assessment 1. Walk around the room and check in with each When complete,
Explain the plan to check for ability group to answer questions and evaluate progress. students will signal
to apply demonstrated 2. Check to make sure each group has a good to me to check their
steps/procedures during guided understanding and give further explanations when work.
practice needed.
Phase 4 Assign the chapter worksheets on Aplia.com: Students will

Independent practice As a class we will complete: complete their
- Individual student work 2-1 Work Together individual
Individually complete: assignments in the
2-1 On your own Aplia.com online
2-1 Application problem Graded/Summative classroom.
Allow class time to complete individual work, so
that I am available to answer question as
students complete their work.
Encourage independent work to be completed
in pairs to promote peer discussion of material.
All students are required to submit their own
copy of the work.
Phase 4 Assessment Check individual answers. Specifically check to see Submit completed
Explain plan to check for ability to if most students are missing a particular assignments.
apply demonstrated problem/section (indicating a gap in instruction or a
steps/procedures during need to reteach); or if a particular student is
independent practice struggling in an area (indicating a need for extra
help from the instructor or a peer).
Phase 5 a. Call on a student to restate each of the learning Restate learning
Restatement & Closure targets. targets, and give a
a. Restate learning target Note: Learning targets are written on white board brief explanation in
b. Explain a planned opportunity for or displayed on smartboard. their own words.
students to self-assess their b. Ask students to raise 1 to 3 fingers in the air to All students will
perceived level of mastery for the indicate how solid their understanding is: raise their fingers to
target. 3 = I can explain this to someone else show their
2 = I understand, but want more practice before confidence with the
explaining it to someone else material.
1 = I want it explained to me again before A few of those with 3
explaining it to someone else fingers raised will be
asked to give a brief
recap.
Phase 6 Student roster: Students with a
Summative Next Steps 3 columns on attached roster: strong
Attach a class roster (first names Reteach, Extend Slightly, Transfer to New understanding may
only) with space to indicate for Note: Classification for each student will be based be asked to pair with
each student the needed next steps on a combination of their participation in class, students needing
of instruction. their independent work, and their self-assessment more help.
of understanding.
Lesson 2, page 1

Date for Planned Lesson: October 5th
Lesson Plan 2
Lesson Title Analyzing How Transactions Affect Accounts
- direct quote from NBEA
standards documents
- derived from standard,
Learning Target for this LT4: Restate and apply the four questions necessary to analyze transactions
Lesson for starting a business into debit and credit parts.
- concisely says what students will
be able to know and do
- start with appropriate language
function (active verb)
Academic Language (AL) a. Domain-specific academic vocabulary: New: chart of accounts, accounts
a. Domain-specific Academic payable
vocabulary From previous lesson in chapter: T-account, debit, credit, normal balance
b. General Academic vocabulary b. General academic vocabulary: transaction, account, record, asset,
(words used in school across liability, owners equity
many subject areas) c. Sentence Frame:
c. Syntax Sentence Frame: Because the ____________ account is classified as [asset/liability/owners
Example sentence that Equity], a [debit/credit] will [increase/decrease] the account balance.
students can use to accomplish For example:
target Because the supply account is classified as an asset, a debit will
d. Point in lesson where students increase the account balance.
will be given opportunity to use Because the Wiggle Waffle payable account is classified as a
Academic Vocabulary liability, a credit will increase the account balance.
(Note: It is important that this d. During Phase 3 of the lesson plan, students will be asked to use
appear in TPA videotape transaction flashcards to answer the four questions necessary to analyze
segments) transactions. Students will use at least two of the following words:
debit, credit, normal balance, T-account, transaction, asset, liability
Needed I will draw the accounts in a graphic organizer style on the board. Students
modifications/supports will be encouraged to draw a similar graphic organizer in their notes. The
Identify how some form of board will be photographed and uploaded to the online classroom, so
additional support will be provided students can refer to it at any time.
for some aspect of the lesson for
given student(s)
- visual, graphic, interactive
- reduced text, rewritten text, fill-
Lesson 2, page 2
in the blank notes, word banks

frames
Resources & materials Aplia.com Online worksheets of textbook assignments
needed Transaction flashcards preprinted and cut
Smartboard, white board, projector, transaction flash cards

State Target & Activate Prior LT4: You will be able to restate and apply the four T and label in their
Knowledge questions necessary to analyze transactions notes.
a) Post the learning target for starting a business into debit and credit
statement and indicate whether parts.
the teacher or student(s) will read b. Review of previous knowledge: Draw a large T on Students will
it aloud the board and label it with the accounting answers review
b) Engage students in activity to equation. Ask students review questions questions
elicit / build prior background regarding where a specific account fit in the regarding where
knowledge accounting equation, along will the debit, credit, specific accounts fit
and normal balance side of its T-account. into the accounting
equation.
Phase 1 Assessment Note if students are able to correctly determine
Explain the plan to capture data where accounts fit into the accounting equation.
from this phase of the lesson Note if students are able to correctly identify the
debit, credit, and normal balance side of each
account.
Phase 2 Link review to new material. Students will take
Teacher Input / Inquiry 1. To correctly record transactions in T-accounts, notes and ask
- Explain procedures we must analyze the transaction. questions.
- Demonstration the task (The four questions for Analyzing a Transaction) Students will
- Teacher think aloud 1) Which accounts are affected? answer questions
2) How is each account classified? as asked by
3) How is each classification changed? instructor.
4) How is each amount entered in the account?
2. Give another brief preview of double-entry
accounting in relation to recording each
transaction on the debit side of one account and
the credit side of another.
Phase 2 Assessment 1. Ask questions to students to gauge understands Students will answer
understanding of steps / 2. Work through a several transactions on the by instructor.
procedures demonstrated in this overhead projector as a group.
phase Note: I will specifically ask each of the four questions
for analyzing a transaction, prior to recording it in the
T-account.
Phase 3 Hand out T-account flash cards, which are labeled Students will work
Guided Practice with specific transactions. Students will receive the through the
- Paired/collaborative work following instructions on the smartboard: flashcards
- Teacher(s) may roam & assist In pairs, together.
1. Student 1 will hold up a transaction flashcard for
Lesson 2, page 3
their partner
2. Student 2 will:
a. Identify which accounts are affected
b. Classify each account as: Asset, Liability, or
Owners Equity
c. Determine how each account will change
d. Explain how the transaction would be
recorded on the appropriate T-charts
(This is answering the 4 essential questions for
analyzing a transaction)
Phase 3 Assessment 1. Walk around the room and check in with each Continue working
Explain the plan to check for ability group, answer questions, and evaluate progress. together as I
to apply demonstrated 2. Check to make sure each group has a good observe. Ask
steps/procedures during guided understanding and give further explanations when questions, if
practice needed. needed.
2-2 Application problem Graded/Summative classroom.
copy of the work.
steps/procedures during need to reteach), or if a particular student is
students to self-assess their b. Ask students to complete an exit slip which asks Ill ask for a
perceived level of mastery for the for a self-assessment of understanding. confident volunteer
target. 1. My understanding of the four questions for to recap the
analyzing a transaction is: lesson.
Amazing Meh I dont get it
2. My ability to use the four questions for
analyzing a transaction to correctly record a
transaction is:
Amazing Meh I dont get it
3. I still have questions about:
_____________________________________
Lesson 2, page 4

only) with space to indicate for Note: Classification for each student will be based be asked to pair
each student the needed next steps on a combination of their participation in class, with students
of instruction. their independent work, and their self-assessment needing more help.
of understanding.
Lesson 3, page 1

Grade & Subject Area: 10 12 Grades, Accounting 1
Date for Planned Lesson: October 6th 7th
Lesson Plan 3
Lesson Title Analyzing How Transactions Affect Owners Equity Accounts
standards documents
Learning Target for this LT5: Analyze transactions for operating a business into debit and credit parts.
Lesson
- concisely says what students will
be able to know and do
- start with appropriate language
function (active verb)
Academic Language (AL) a. Domain-specific academic vocabulary: New: expense account, sales
a. Domain-specific Academic account, drawing account, capital account, accounts receivable
vocabulary From previous lesson in chapter: T-account, debit, credit, normal balance,
b. General Academic vocabulary chart of accounts, accounts payable
(words used in school across b. General academic vocabulary: transaction, account, record, asset,
many subject areas) liability, owners equity
c. Syntax Sentence Frame: c. Sentence Frame:
Example sentence that Because _________ is an [expense/revenue], a [debit/credit] in the
students can use to accomplish [expense/sales] account will be balanced by a [debit/credit] in the
target [cash/payable/receivable] account.
d. Point in lesson where students For example:
will be given opportunity to use Because rent is an expense, a debit in the expense account will be
Academic Vocabulary balanced by a credit in the cash account.
(Note: It is important that this Because a sales on account is revenue, a credit in the sales account
appear in TPA videotape will be balanced by a debit in the receivable account.
segments) d. In Lesson Part 2 Assessment (below), students will be asked to use
transaction flashcards to answer the four questions necessary to analyze
transactions. Specifically, these transactions affect owners equity
introducing expense and revenue accounts. Students will use at least two of
the following words:
expense, sales, withdrawal, drawing, capital account, debit, credit, normal
balance, T-account, transaction, asset, liability
Needed I will draw the accounts in a graphic organizer style on the board. Students
modifications/supports will be encouraged to draw a similar graphic organizer in their notes. The
Identify how some form of board will be photographed and uploaded to the online classroom, so
additional support will be provided students can refer to it at any time.
Lesson 3, page 2

given student(s)
frames
Resources & materials Aplia.com Online worksheets of textbook assignments
needed Transaction flashcards preprinted and cut
Smartboard, white board, projector, transaction flash cards

State Target & Activate Prior LT5: You will be able to analyze transactions for T-account and label
Knowledge operating a business into debit and credit in their notes.
a) Post the learning target parts.
statement and indicate whether
the teacher or student(s) will read b. Review of previous knowledge: Draw a large T on Students will
it aloud the board and label it with the accounting answers review
b) Engage students in activity to equation. Ask students review questions questions
elicit / build prior background regarding where a specific account fit in the regarding where
knowledge accounting equation, along will the debit, credit, specific accounts fit
and normal balance side of its T-account. Review into the accounting
the four questions for analyzing a transaction. equation.
Phase 1 Assessment Note whether students are able to correctly
Explain the plan to capture data determine where accounts fit into the accounting
from this phase of the lesson equation. Note if students are able to correctly
identify the debit, credit, and normal balance side of
each account. Note if students are able to answer
the four questions for analyzing a transaction.
Phase 2 Link review to new material. Students will take
Teacher Input / Inquiry 1. To correctly record transactions in T-accounts, notes and ask
- Explain procedures we must analyze the transaction. questions.
- Demonstration the task (The four questions for Analyzing a Transaction) Students will
- Teacher think aloud 1) Which accounts are affected? answer questions
2) How is each account classified? as asked by
3) How is each classification changed? instructor.
4) How is each amount entered in the account?
2. These are the same questions as lesson 2, but
we specifically apply them to transactions that
affect owners equity expense, revenue,
investment, and withdrawal.
3. Give another brief preview of double-entry
accounting in relation to recording each
transaction on the debit side of one account and
the credit side of another.
Phase 2 Assessment 1. Ask students questions to gauge understands Students will answer
Lesson 3, page 3

T-account.
Phase 3 Hand out T-account flash cards, which are labeled Students will work
Guided Practice with specific (owners equity) transactions. Students through the
- Paired/collaborative work will receive the following instructions on the flashcards
- Teacher(s) may roam & assist smartboard: together.
In pairs,
1. Student 1 will hold up a transaction flashcard for
their partner
2. Student 2 will:
a. Identify which accounts are affected
b. Classify each account as: Asset, Liability, or
Owners Equity
c. Determine how each account will change
d. Explain how the transaction would be
recorded on the appropriate T-charts
Phase 3 Assessment 1. Walk around the room and check in with each Continue working
Explain the plan to check for ability group to answer questions and evaluate progress. together as I
to apply demonstrated 2. Check to make sure each group has a good observe. Ask
steps/procedures during guided understanding and give further explanations when questions, if
practice needed. needed.
2-3 Application problem classroom.
copy of the work.
steps/procedures during need to reteach), or if a particular student is
students to self-assess their b. Quick thumbs up, sideways, or down to indicate Ill ask for a
perceived level of mastery for the confidence in material. confident volunteer
target. to recap the
lesson.
Lesson 3, page 4

of understanding.
Lesson 4, page 1

Date for Planned Lesson: October 10th 12th
Lesson Plan 4
Lesson Title Analyzing and recording transactions into debit and credit parts. (project)
standards documents
Learning Target for this Review and apply:
Lesson LT1: Show the relationship between the accounting equation and a T
- concisely says what students will account.
be able to know and do LT2: Identify the debit and credit side, the increase and decrease side, and
- start with appropriate language the balance side of various accounts.
function (active verb) LT3: Restate and apply the two rules that are associated with the increase
side of an account.
LT4: Restate and apply the four questions necessary to analyze transactions
for starting a business into debit and credit parts.
LT5: Analyze transactions for operating a business into debit and credit parts.
Academic Language (AL) a. Domain-specific academic vocabulary: New:
a. Domain-specific Academic From previous lesson in chapter: T-account, debit, credit, normal balance,
vocabulary chart of accounts, accounts payable, expense account, sales account,
b. General Academic vocabulary drawing account, capital account, accounts receivable
(words used in school across b. General academic vocabulary: transaction, account, record, asset,
many subject areas) liability, owners equity
c. Syntax Sentence Frame: c. Sentence Frame:
Example sentence that This transaction is debited to the ___________ account, and credited to
students can use to accomplish the ___________ account, because____________________________.
target
d. Point in lesson where students d. During Phase 3 of the lesson, students will play Monopoly, and fill in T-
will be given opportunity to use accounts to record all transactions. Students will use Academic Vocabulary
Academic Vocabulary as they discuss game play among their groups.
(Note: It is important that this
appear in TPA videotape
segments)
Needed Provide students with a printed graphic organizer to use as a reference while
modifications/supports completing their project.
Identify how some form of
additional support will be provided
given student(s)
Lesson 4, page 2

frames
Resources & materials Monopoly games
needed Prepared worksheets for use with Monopoly games
Aplia.com Online summative assessment
SmartBoard / whiteboard
Access to a room with clear table space (media center or old computer lab)

Phase 1 a. Review and apply: As a group, we will
State Target & Activate Prior LT1: You will be able to show the relationship discuss and review
Knowledge between the accounting equation and a T prior learning and
a) Post the learning target account. link it to learning
statement and indicate whether LT2: You will be able to identify the debit and from this segment.
the teacher or student(s) will read credit side, the increase and decrease side,
it aloud and the balance side of various accounts.
b) Engage students in activity to LT3: You will be able to restate and apply the two
elicit / build prior background rules that are associated with the increase
knowledge side of an account.
LT4: You will be able to restate and apply the four
questions necessary to analyze transactions
for starting a business into debit and credit
parts.
LT5: You will be able to analyze transactions for
operating a business into debit and credit
parts.
b. Lead a large group discussion, which compiles In pairs or groups
the students Chart of Accounts for Monopoly. of 3 students will
talk about a Chart
of Accounts for
Monopoly.
Phase 1 Assessment Note whether students are able to create a full chart
Explain the plan to capture data of accounts for the Monopoly game. Are they
from this phase of the lesson thinking of all possible accounts? (Note: The
students played Monopoly using standard rules
during the first few days of class. All students are
familiar with rules and game play.)
Phase 2 Link review to Monopoly. Students will take
Teacher Input / Inquiry 1. Lead a discussion about likely transactions notes if they want
- Explain procedures during game play. to use them during
- Demonstration the task 2. Ask students to explain how those transactions game play and ask
- Teacher think aloud will be recorded in their T-accounts, using the 4 questions.
questions for analysis from Lesson 2. Students will
answer questions
as asked by
instructor.
Lesson 4, page 3
Phase 2 Assessment 1. Ask students questions to gauge understanding Students will answer
T-account.
Phase 3 I will hand out fill-in worksheets and rubric for Students will play
Guided Practice Monopoly game play. Monopoly, while
- Paired/collaborative work I will clearly explain expectations and grading policy. recording all
- Teacher(s) may roam & assist I will answer student questions. transactions in T-
accounts.
Phase 3 Assessment 1. Formative - Walk around the room and check in Continue working
Explain the plan to check for ability with each group to answer questions and evaluate together as I
to apply demonstrated progress. observe. Ask
steps/procedures during guided 2. Summative Check completed student work questions, if
practice against rubric (Rubric applies to work completed in needed.
Phase 3 and Phase 4).
Phase 4 Assign a post-game play worksheet for students to Students will
Independent practice fill out to determine owners equity (net worth) from complete their
- Individual student work their completed T-accounts individual
worksheets.
On final day, assign students the chapter test, to be Complete chapter

taken on www. Aplia.com. test.
Phase 4 Assessment 1. Formative - Walk around the room and check in Submit completed
Explain plan to check for ability to with each group to answer questions and evaluate worksheets T-
apply demonstrated progress during game play. accounts and post-
steps/procedures during 2. Summative Check completed student work game play.
independent practice against rubric (Rubric applies to work completed in
Phase 3 and Phase 4).
3. Summative Chapter Test Submit chapter test
a. No peer or teacher assistance (except regarding through
technical problems) www.Aplia.com.
b. Check chapter tests. Specifically check to see if
most students are missing a particular
problem/section (indicating a gap in instruction
or a need to reteach), or if a particular student is
struggling in an area (indicating a need for extra
Phase 5 a. Learning targets are written on white board or Students can refer
Restatement & Closure displayed on smartboard. to learning targets
a. Restate learning target as they complete
b. Explain a planned opportunity for their journals.
students to self-assess their b. Following the test, assign students to write in their Complete journal
perceived level of mastery for the course journals entries.
target. 1. a paragraph summary of their though regarding
the Monopoly game and worksheet assignment.
2. a paragraph explaining which parts of the test
were easy and parts with which they may have
Lesson 4, page 4
struggled.
I will review the journals to determine areas that
need review or to be retaught.
of understanding.

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Lesson 1, page 1

TPA-Referenced Lesson Plan 1

Teacher Candidate Name: Mandy Farrow

Resources & materials needed Aplia.com Online worksheets of textbook assignments

Lesson Plan 1 Activity description / teacher does Students do

5. place a on the normal balance side of each

Phase 4 Assign the chapter worksheets on Aplia.com: Students will

TPA-Referenced Lesson Plan 2

Teacher Candidate Name: Mandy Farrow

in the blank notes, word banks

Lesson Plan 2 Activity description / teacher does Students do

Phase 6 Student roster: Students with a

TPA-Referenced Lesson Plan 3

Teacher Candidate Name: Mandy Farrow

for some aspect of the lesson for

Lesson Plan 3 Activity description / teacher does Students do

procedures demonstrated in this overhead projector as a group.

Phase 6 Student roster: Students with a

TPA-Referenced Lesson Plan 4

Teacher Candidate Name: Mandy Farrow

- visual, graphic, interactive

Lesson Plan 4 Activity description / teacher does Students do

On final day, assign students the chapter test, to be Complete chapter

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