Session plan
Subject: Accounting and finance Date of session:____________
Students: Male Female 13 Total: ____ Level of group/year _II
Title of session: ACCOUNTING FOR PLANT ASSETS AND DEPRECIATION
Specific learning objectives:
By the end of the session the students will be able to………….
Meaning of Long-Term Assets (Plant Assets)
Cost of Long Term Assets (Plant Assets)
Nature of Depreciation
Factor in Computing Depreciation
Methods of Computing Depreciation
Capital and Revenue Expenditures
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
3’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
30’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work
9’ Summarising key point 12’ -Answering 12’ Oral question
question
-Taking short note
5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions
Explain the meaning and -Answering Homwork
scope of public finance questions
-Taking short note
Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc
Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.
Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignment etc
1
Session plan
Subject: __public finance and taxation Date of session: _________________
Students: Male 12 Female 13 Total: __25___ Level of group/year _III
Title of session: CHARACTERISTICS OF A GOOD TAX SYSTEM AND APPROACHES TO TAXATION
Specific learning objectives:
By the end of the session the students will be able to………….
Discuss tax structure
Analyze tax administration
Explain the characteristics of a good tax system
Explain the different approaches to taxation
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
30’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work
8’ Summarising key point 12’ -Answering 12’ Oral question
question
-Taking short note
5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions
Explain characteristics of -Answering Homework
good tsx system questions
-Taking short note
Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc
Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.
Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignment and give test etc.
2
Session plan
Subject: __public finance and taxation Date of session: _________________
Students: Male 12 Female 13 Total: __25___ Level of group/year _III
Title of session: BUSINESS INCOME TAX
Specific learning objectives:
By the end of the session the students will be able to……
- Determine taxable business income
- Identify allowable deductions and non-allowable expenditures
- Apply the Generally Accepted Accounting Principles applicable for the purpose of tax accounting with
regard to depreciation, stock, receivables and others.
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
26’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work
12’ Summarising key point 12’ -Answering 12’ Oral question
question
-Taking short note
5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions
Explain the meaning and -Answering Homwork
taxable business income questions
-Taking short note
Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc
Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.
Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignment etc
3
Session plan
Subject: __public finance and taxation Date of session: _________________
Students: Male 12 Female 13 Total: __25___ Level of group/year _III
Title of session: Public Expenditure
Specific learning objectives:
By the end of the session the students will be able to………….
Understand the meaning and nature of public expenditure
Differentiate between current expenditure and capital expenditure
Understand the objective of expenditures
Understand the canons of expenditure
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
30’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work
8’ Summarising key point 12’ -Answering 12’ Oral question
question
-Taking short note
5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions
Explain the meaning and -Answering Homwork
nature of public questions
expenditure -Taking short note
Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc
Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.
Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignment etc
4
Session plan
Subject: __principle of accounting I Date of session: _________________
Students: Male 42 Female 58 Total: __100___ Level of group/year _III
Title of session: Basic structure of Accounting
Specific learning objectives:
By the end of the session the students will be able to………….
Describe the profession of accounting and its specialized fields
Discuss the development of accounting principles.
Describe business transaction
Identify the accounting equation and its basic elements
Analyze the effect of business transactions on the basic accounting equation
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
26’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work
12’ Summarising key point 12’ -Answering 12’ Oral question
question
-Taking short note
5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions
Explain the meaning and -Answering Homwork
basic structure of questions
accounting -Taking short note
Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc
Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.
Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignment etc
5
Session plan
Subject: _ principle of accounting I_ Date of session: _________________
Students: Male 12 Female 13 Total: __25___ Level of group/year _III
Title of session: Accounting cycle
Specific learning objectives:
By the end of the session the students will be able to………….
Describe the nature of chart of accounts
Illustrate a chart of accounts for a small service enterprise
Illustrate debits and credits and normal balances of accounts
Prepare a trail balance
Understand the use of a trial balance in the discovery of errors.
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
26’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work
12’ Summarising key point 12’ -Answering 12’ Oral question
question
-Taking short note
5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions
Explain the meaning and -Answering Homwork
scope of accounting cycle questions
-Taking short note
Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc
Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.
Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assign
6
Session plan
Subject: principle of accounting I Date of session: _________________
Students: Male 12 Female 13 Total: __25___ Level of group/year _III
Title of session: cash and cash equivelent
Specific learning objectives:
By the end of the session the students will be able to………….
Define cash
Understand the need for controlling cash
Understand the need for maintaining petty cash
Reconcile the bank statement with the book balance
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
30’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work
8’ Summarising key point 12’ -Answering 12’ Oral question
question
-Taking short note
5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions
Explain the meaning and -Answering Homwork
importance of cash questions
-Taking short note
Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc
Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating st
Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignm
7
Session plan
Subject: _ principle of accounting _ I Date of session: _________________
Students: Male 12 Female 13 Total: __25___ Level of group/year _III
Title of session: Accounting systems design
Specific learning objectives:
By the end of the session the students will be able to………….
Explain the principles of properly designed accounting systems
Apply the three phases of accounting system installation and revision
Describe the principles of internal control
Analyze the data processing methods that may be used in accounting systems
Ensure your objectives are SMART – Specific, Measurable, Achievable, Relevant, Time limited
Time Teacher activity Tim Student Tim Assessment
e activity e activity
Revising previous lesson and 3’ Listening 3’ Oral questions
4’ introducing todays lesson Taking Note Checking
homework’s
3’ Give instruction for students 3’ Listening
Writing activities
Forming group
30’ -Facilitating group discussion 26’ -Participating in 5’ -Class work
-intervening to facilitate students’ group discussions -oral questions
learning 6’ -Responds to their
-Checking class work ways of discussion
-Doing class work
8’ Summarising key point 12’ -Answering 12’ Oral question
question
-Taking short note
5’ Evaluation mechanism 5’ -Doing activities 3’ Oral questions
Explain the meaning and -Answering Homwork
Explain the principles of questions
properly designed -Taking short note
accounting system
Resources: Chalk, Duster, Blackboard, White board, Marker, Paper etc
Learner support: Giving instruction, guiding forming group, clarifying question, give chance for
participation, motivating student etc.
Evaluation Focus: Give class work and checking it, Oral question, allowing student to present
their group work, give quiz, give assignment etc
8
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