Dakota State University

College of Education

Name: Kendra Walter

Grade Level: Accounting 1
School: Dakota State University
Date: November 30, 2016
Time: 8:00-8:50

Reflection from prior lesson: In the prior class students were given their textbooks and
workbooks. Students discussed the importance of accountants and showed what their previous
knowledge on the subject by answering a few questions.

Lesson Goal(s) / Standards:

Indicator #3: Demonstrate the basic principles and procedures of the accounting cycle.
o A1.3.2 Apply the accounting equation as a guide to journalize basic transactions
into a journal.
Indicator #4: Create and interpret financial statements.
o A1.4.1 Complete and examine an accounting worksheet.

Lesson Objectives:
Students will follow along with my example and complete as a class a problem balancing
the accounting equation with 98 percent accuracy. (Work Together 1.1)
Students will demonstrate their ability to balance the accounting equation by completing
a problem set on their own with 90 percent accuracy. (On Your Own 1.1)
Students will define, write out, and hand in the terms found at the end of section 2.1 with
100 percent accuracy. (Page 9)
Students will demonstrate their ability to balance the accounting equation by completing
a problem set on their own with 90 percent accuracy. (Application 1.1)

Materials Needed: Projector, Teacher computer, material PowerPoint, 10 student textbooks, 10

student workbooks, one teacher textbook, and calculators

Contextual Factors/ Learner Characteristics:

This class meets every other day as it is a block class. The class consists of 10 students, 4
males and 6 females. There are 3 seniors and 7 juniors in this section with none of them
 on an IEP. Students are expected to complete assignments before the due date. Exceptions
may be made in the case of absences or extenuating circumstances.

A. The Lesson

1. Introduction
Take attendance. Since this is the beginning of the year, check to make sure all
new students enrolled in the course have text book. (5 min)

2. Content Delivery
Review the reading section and highlight the main terms and new concepts. Have
students read aloud the paragraphs indicated in the book. Use Power Point
provided by the textbook material during lecture. (15 min)
Content is delivered verbally with an example to do together called Work
Together 1.1. (10 min)
o Work on this problem together as a class.
o Using the computer worksheets given for teachers, you do the example on
the projector for student to follow along.
o During this activity students will be given two out of three numbers for the
assets, liabilities, and owners equity. Students will then use this
information to calculate the missing number in the equation. There will be
10 different problems like this for students to complete.
Next students are assigned to define the terms from section 1.1 on page 9 and
hand in when finished. Due by the end of the class period. (10 min)
Students will then complete the On Your Own 1.1 problem also located on page 9.
Due by the beginning of the next class period. (10-15 min)
o This problem will be just like the Work Together but with different
numbers.
o During this activity students will be given two out of three numbers for the
assets, liabilities, and owners equity. Students will then use this
information to calculate the missing number in the equation. There will be
10 different problems like this for students to complete.
Students will then complete the Applicatoin 1.1 problem also located on page 9.
Due by the beginning of the next class period. (10-15 min)
o During this activity students will be given two out of three numbers for the
assets, liabilities, and owners equity. Students will then use this
information to calculate the missing number in the equation. There will be
10 different problems like this for students to complete.

3. Closure
Grade student term assignments that have been completed in allotted classroom
time. Ask students if they understand and what they learned today (5 min).
Discuss common questions on the homework before students leave to ensure they
will be able to complete the assignment outside of class. (5 min)
B. Assessments Used
The Work Together will be worth 15 points. On Your Own will be worth 15
points. The terms will be worth one point a piece, 13 points together. The
Application problem will be worth 18 points. In total, students will have the
ability to earn 61 points from this class period.

C. Differentiated Instruction
I will go through important or difficult steps on the projector for all types of
learners to watch, listen, and ask questions.
Students will be able to follow along with written and verbal instructions with
steps shown on the projector.
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.

D. Resources
Textbook
Examples provided by the book
Student workbooks