Dakota State University

College of Education

LESSON PLAN FORMAT

Name: Kendra Walter

Grade Level: Accounting 1
School: James Valley Christian
Date: February 15, 2018
Time: 10:25 – 11:55

Reflection from prior lesson: During the prior class period, students finished up a review, took time to study, and
completed a test. Students took longer than usual to complete the test. This was due to posting (which takes a
significant amount of time) and the other questions on the test required deeper thinking. Students struggled with the
multiple choice and true/false questions, but tax questions have proved to be one of the more difficult topics.

Lesson Goal(s) / Standards:

 NBEA Acct St III. Financial Analysis: Assess the financial condition and operating results of a company
and analyze and interpret financial statements and information to make informed business decisions.
 NBEA Acct St V. Accounting Process: Complete the steps in the accounting cycle in order to prepare the
financial statements.

Lesson Objectives:
 Students will complete a review over all of the topics covered this year with 85 percent accuracy. (to be
continued)

Materials Needed: Projector, Teacher computer, 3 student textbooks, 3 student computers, and one teacher textbook

Contextual Factors/ Learner Characteristics:

 This class meets every other day as it is a block class. The class consists of 3 students, 2 males and 1
female. The two males in this class are juniors and the one female is a senior. This semester the only 2
students meet during this time and the other student meets later in the day. As this is a small class, these
students have a more one-on-one feeling within the classroom. There are no students with an IEP in this
section. However, one student tends to grasp the concepts easier than the other two students. Having one
student that grasps the concepts easier has created an atmosphere where the other two want to keep up with
and do as well as the top student. Right now, one student won’t be in class for the next two weeks.

A. The Lesson

1. Introduction (15 minutes)

 Hand the tests back to the students and allow them time to look over and ask questions. (5 min)
 Hand back the recycle assignment to the students and allow them time to look over and ask
questions. (5 min)
 Students should log into their computers and open up the Aplia website. (5 min)

2. Content Delivery (70 minutes)

 Go over the recycle instructions (pages 398-401) and allow students to get started working. They
may need reminders on how to properly journalize some transactions as it has been a while since
 they have seen some of these problems. Students will journalize and post the transactions for
December 1-19. (70 min)
o Remind students to post when it says to post. Journals should be posted in the correct
order: Sales, Purchases, General, Cash Receipts, Cash Payments.

3. Closure (5 minutes)
 Discuss common questions on the homework before students leave to ensure they will be able to
complete the assignment outside of class. (Students may also ask as many questions as they may
need during work time.) (5 min)

B. Assessments Used
 Students will complete the Reinforcement Activity, a cumulative assignment over the material
covered during the school year, in Aplia, worth 179 points.

C. Differentiated Instruction
 Students will have time to complete the assignment in the class period; students who do not finish
in class will be able to work on it until the beginning of the next class period.
 If students finish the assignment before the class period is over, they may either begin working on
the transactions for the next class period or work on other homework.

D. Resources
 Textbooks
 Examples provided by the book
 Student workbooks
 PowerPoint from the textbook company