SAMPLE LESSON FORMAT FOR LESSON PLAN OF ACCOUNTS FOR MANUFACTURING FIRMS - BOOK KEEPING FORM FOUR
1. CLASS INFORMATION
DATE STREAM PERIOD TIME NUMBER OF STUDENTS
80 Mins. REGISTERED PRESENT

2. COMPETENCE:
Analyze manufacturing costs

3. GENERAL OBJECTIVES:
Apply costing principles and behaviour in a manufacturing environment;

4. SPECIFIC OBJECTIVES:
By the end of the lesson, the student should be able to: a) explain the meaning of manufacturing cost

5. MAIN TOPIC
ACCOUNTS FOR MANUFACTURING FIRMS

6. SUB-TOPIC
Manufacturing costs

7. TEACHING/ LEARNING MATERIALS
Commerce For Secondary Schools, Students Book Form One. By T.I.E

 8. TEACHING/LEARNING AIDS
(i) Internet (ii) InternetAccounting textbooks (ii) Newletters of manufacturing firms

TEACHING STRUCTURE
STAGE TIME TEACHER'S ACTIVITIES STUDENT'S ACTIVITIES   ASSESSMENT
INTRODUCTION 10 Teacher to guide students to select the best meaning of manufacturing cost. Through library and internet search, students brainstorm the meaning of manufacturing cost Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams
PRESENTATION 40 To guide students to explain basic types of manufacturing cost: direct costs, indirect costs and prime costs Using gallery walk, students to present their answers for class discussion Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams
REFLECTION 10 Teacher to summerize and conclude. Using buzz groups, students to distinguish between direct and inderict costs and product and period cost Quizzes, question and answers, tests, group presentation, take home assignment, monthly exams
REINFORCEMENT 10 Teacher to summerize and conclude. Write questions on the board and invite students to come and work them out. Use questions and answers to improve learning 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

STUDENT'S EVALUATION
90% of students understood the lesson well, they answered all the questions well

TEACHER'S EVALUATION
Enough knowledge was given given and most of the students understood the lesson

REMARKS
The students who did not understood the lesson well will be in the remedial class. Otherwise I will proceed with the topic.

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