| STAGE |
TIME |
TEACHER'S ACTIVITIES |
STUDENT'S ACTIVITIES |
ASSESSMENT |
| INTRODUCTION |
10 |
In plenary, teacher and students to discuss
the purpose of adjusting the accounts at
the year end. |
Through library and internet search,
students to brainstorm the meaning of
adjustments |
Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams |
| PRESENTATION |
40 |
To guide students to distinguish
Cash basis of accounting and Accrual
basis of accounting. |
Using role play, students to demonstrate
the relationship of the concepts of accrual
accounting and matching principle |
Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams |
| REFLECTION |
10 |
Using prepared questions, to
guide students to prepare the adjusting
entries for prepaid expenses, unearned
revenue, accrued expenses and accrued
revenues |
Students to work on individual
assignment to prepare adjusting entries
for expenses and income |
Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams |
| REINFORCEMENT |
10 |
Using prepared questions, to
guide students to prepare the adjusting
entries for prepaid expenses, unearned
revenue, accrued expenses and accrued
revenues |
Students to individually solve questions on the board with the guidance of the teacher. Respond to questions and seek clarifications |
Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams |
| CONCLUSION |
10 |
To write short summarized notes, questions and supervise the students while working on them |
The student to work on assignment given in groups and latter individually and copy notes |
Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams |