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The bookkeeper (10 min) (LB p. 38) Financial data, Accounting books.
EVIDENCE OF ASSESSMENT
Teacher:
Informal activities are controlled, corrected and dated. Teacher’s comments in the
learners’ exercise books.
Learners:
Written work in the learners’ exercise books that is corrected by the learner and
controlled by the teacher.
Lesson, Class work and Homework: Activity 2.3 + Informal Class test:
Period 1: Period 1:
What is Accounting? (15 min) (LB p. 38) What is Accounting? (15 min) (LB p. 38)
Ask learners to define the word Learners define the word ‘Accounting’.
‘Accounting’. They listen to the teacher’s explanation,
Explain that it is derived from the word ask clarity seeking questions and
‘to account’. respond to the teacher’s questions.
Explain the framework for Accounting Learners summarise all the new
concepts and procedures called concepts in their workbooks.
Generally Accepted Accounting
Practice (GAAP)
The accountant (15 min) (LB p. 38) The accountant (15 min) (LB p. 38)
Explain the role of the accountant to Learners listen to the teacher’s
reorganise the data in a summary. explanation and ask clarity seeking
Explain how the accountant presents questions.
financial data that can be used to They respond to the teacher’s questions
make business decisions about the and summarise the new concepts in their
future. workbooks.
Period 4: Period 4:
Class test on Accounting concepts. Class test on Accounting concepts.
Provide the answers for activity 2.3 Learners mark activity 2.3 (TG p. 26)
(TG p. 26) and check that learners and correct their mistakes.
correct their mistakes. They write a class test for 30 minutes.
Give learners a class test of about 15 Total=50.
words to define (30 marks) and ask
them to list all the current assets,
current liabilities and fixed assets
(non-current assets).
Total=50 and Duration=30 minutes.
2.3.3 Business income and expenses Licences, advertising, fuel, packing material,
(2 hours) (LB p. 44) stationery, rates and taxes, water and electricity,
wages, salaries, donations, rent expense, repairs,
material, telephone.
2.3.4 Savings and investments in Investment, savings account, investment risk, fixed
businesses deposit, shares, unit trusts, investing in property,
(2 hours) (LB p. 47) insurance policies, long-term insurance, retirement
annuity, return on investment.
Period 2: Period 2:
2.3.2 Personal statement of net worth 2.3.2 Personal statement of net worth
(1 hour) (LB p. 41) (1 hour) (LB p. 41)
Ask learners the difference between Learners explain the difference
an asset and an expense. between an asset and an expense.
Revise the definition of an asset and They revise the definition of an asset
a liability and make sure learners can and a liability and give examples of
give examples of both. both.
Ask learners to list their own assets Learners list their own assets and
and liabilities and write down the liabilities and write down the current,
current, second-hand value of each second-hand value of each asset.
asset. They calculate their net worth on that
Explain how to calculate net worth on specific day.
a specific moment or date. Learners work through the example on
Work through the example on p. p. 42+42 and do Activity 2.5 (LB p. 43)
42+42. on their own.
Task learners to do Activity 2.5 (LB p.
43) on their own.
2.4.2 A business budget (1 hour) 2.4.2 Cash budget, budget surplus, budget
deficit.
Revision of term 2 work (1 hour)
EVIDENCE OF ASSESSMENT
Teacher:
Activities are controlled, corrected and dated. Teacher’s comments in the learners’ exercise
books.
Formal assessment (Mid-year exam) marked and marks recorded as the 2nd formal
assessment for term 2.
Learners:
Written work in the learners’ exercise books that is corrected by the learner and controlled by
the teacher.
Evidence of notes made by learners during interviews with local entrepreneurs, or cellphone
recordings of some of the explanations of local entrepreneurs.
Formal assessment (Mid-year exam) pasted into learners’ workbooks or filed in learners’
portfolios, with corrections done in pencil.
Period 3: Period 3:
2.4.2 A business budget (1 hours) 2.4.2 A business budget (1 hours)
(1 hour) (LB p. 53) (1 hour) (LB p. 53)
Provide the solution for Activity 2.8 Learners mark Activity 2.8 and correct
and check that learners correct their their mistakes.
mistakes. They listen to the explanation of the
Explain the importance of a cash teacher, ask clarity seeking questions
budget for any business. and respond to the teacher’s questions.
Discuss the advantages of carefully Learners discuss the advantages of
managing the cash flow of a carefully managing the cash flow of a
business. business.
Work through the example on p. 54 They work through the example on p.
with learners. 54 with the teacher.
Task learners to ask local Learners need to interview local
entrepreneurs how they manage entrepreneurs to find out how they
their business’s cash flow, and/or manage their business’s cash flow.
the teacher interview the They can also record sections of the
entrepreneurs and record sections of interviews with their own cellphones.
the interviews with his/her cellphone.
Resources:
VIVA EMS Gr. 7 Textbook (p. 50-56) and Teacher’s Guide (p. 35-38).
Chalkboard and chalk.
Interview business owners in the community about how they overcome cash flow problems.
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EVIDENCE OF ASSESSMENT
Teacher:
Activities are controlled, corrected and dated.
Teacher’s comments in the learners’ exercise books.
Formal assessment (Mid-year exam) marked and marks recorded as the 2nd formal
assessment for term 2.
Learners:
Written work in the learners’ exercise books that is corrected by the learner and controlled by
the teacher.
Evidence of notes made by learners during the 2 weeks of revision.
Formal assessment (Mid-year exam) pasted into learners’ workbooks or filed in learners’
portfolios, with corrections done in pencil.
Lesson, Class work and Homework: Activity 2.10 – Activity 2.11 + Mid-year exam:
Period 2: Period 2:
Revision of term 1 work Revision of term 1 work
(1 hour) (LB p. 13-34) (1 hour) (LB p. 13-34)
Unit 1.3 Goods and services (20 min) Unit 1.3 Goods and services (20 min)
Provide the answers for Activity 2.10 Learners mark Activity 2.10 and
(TG p. 39) and check that learners correct correct their mistakes.
their mistakes. Learners work through their notes and
Work through learner’s notes and make make sure they can define all the
sure they can define all the important important concepts of Unit 1.3.
concepts of this section. They ask clarity seeking questions and
Allow learners to ask clarity seeking make notes where needed.
questions and explain concepts where
needed.
Unit 1.4 Businesses (10 min) Unit 1.4 Businesses (10 min)
Work through learner’s notes and make Learners work through their notes and
sure they can define all the important make sure they can define all the
concepts in Unit 1.4. important concepts of Unit 1.4.
Allow learners to ask clarity seeking They ask clarity seeking questions and
questions and explain concepts where make notes where needed.
needed. Learners write a 30 minute revision
Give learners a 30 minute revision test on test on term 1 work.
term 1 work.
Period 3: Period 3:
Revision of term 2 work Revision of term 2 work
(1 hour) (LB p. 36-40) (1 hour) (LB p. 36-40)
Unit 2.1 Revision activities (30 min) Unit 2.1 Revision activities (30 min)
Provide the correct answers for the revision Learners study the revision test
test and check that learners correct their marked by the teacher (or their peers)
mistakes. and correct their mistakes.
Allow learners to ask clarity seeking They work through their notes and
questions and explain concepts where make sure they can define all the
needed. important concepts of Unit 2.1.
Unit 2.2 Accounting concepts (30 min) Unit 2.2 Accounting concepts (30 min)
Work through learner’s notes and make Learners work through their notes and
sure they can define all the important make sure they can define all the
concepts in Unit 2.2. important concepts in Unit 2.2.
Allow learners to ask clarity seeking They ask clarity seeking questions and
questions and explain concepts where make notes where needed.
needed. They do Activity 2.11 (LB p. 58) in
Task learners to do Activity 2.11 (LB p. 58) class or at home.
Prepare a revision test on term 2 work with Learners should study for a revision
a memorandum. test on all term 2 work (during period
Task learners to study for a revision test on 4).
all term 2 work (during period 4).
Period 4: Period 4:
Revision of term 2 work Revision of term 2 work
(1 hour) (LB p. 41-58) (1 hour) (LB p. 41-58)
Unit 2.3 Income and expenses (10 min) Unit 2.3 Income and expenses (10 min)
Provide the correct answers for Activity Learners mark Activity 2.11 (LB p. 58)
2.11 (LB p. 58) and check that learners and correct their mistakes.
correct their mistakes. They work through their notes and
Work through learner’s notes and make make sure they can define all the
sure they can define all the important important concepts of Unit 2.3.
concepts of Unit 2.3. They ask clarity seeking questions and
Allow learners to ask clarity seeking make notes where needed.
questions and explain concepts where
needed.
Unit 2.4 Budgets (20 min) Unit 2.4 Budgets (20 min)
Work through the examples again and Learners work through the examples
make sure they can define all the important with the teacher again and make sure
concepts of Unit 2.4. they can define all the important
concepts of Unit 2.4.
Resources:
VIVA EMS Gr. 7 Textbook (p. 57-58) and Teacher’s Guide (p, 38-47).
Chalkboard and chalk.
Mid-year exam paper (TG p. 41) and memorandum (TG p. 44).
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