A lesson plan should be concise and easy to read. In practice, you are not restricted to a single format when writing out your lesson plans, you can use any format that you feel most comfortable with :For the purpose of this task, however, you HAVE to use the template provided (see below)

Required: Refer to page 27 of the CAPS document for Accounting (This document provided below). With reference to Grade 11 Term 3, Topic 2: Budgeting, develop your own unique lesson plan focusing on projected creditors payments as the content for your lesson. Note that you would have already covered the content on projected receipts and payment and projected debtors collection with your class. As per CAPS, you further need to ensure that you integrate either:ethical issues or internal audit and internal control issues in your lesson

• Your lesson plan must include the key elements of a lesson and the different lesson phases (Unit 2 attached below). (You can revisit your notes for Unit 2: An Introduction to a Conceptual Framework for Teaching )
• You need to show evidence of the following in your Lesson Plan:
  • That you understand how to use the Teaching and Learning Strategies (direct instruction and or whole class discussion) .
  • That you understand how to incorporate a variety of Teaching, Learning and Support Material to facilitate learning . You need to include evidence of these materials or any activities that you will use in your lesson as an appendix at the end of your lesson plan.

UNIT 2: AN INTRODUCTION TO A CONCEPTUAL FRAMEWORK FOR TEACHING A teacher must know, think, act and feel like a teacher. As teachers, we enable others to learn something. The fact that you are teaching, doesnt mean that learners are learning. Source: http://alhsformativeassessment.blogspot.com How do we decide what and how to teach? While the CAPS document provides guidelines in terms of the content and the pacing and sequencing of the content, as teachers we still have to exercise professional judgement in so many other aspects of our work, the selection of examples to explain a concept; assessment challenges, classroom management decision, discipline, etc. In Unit 2 we look at the 1Conceptual Framework for Teaching 2 EMS and focus on: the cycle of 3pedagogical reasoning and 4action, lesson phases necessary to achieve the learning outcomes of a lesson and how to design a lesson plan THE CONCEPTUAL FRAMEWORK USED FOR LESSON PLANNING: SHULMANS MODEL OF PEDAGOGICAL REASONING To teach all students according to todays standards, teachers need to understand subject matter deeply and flexibly so they can help students create useful cognitive maps, relate one idea to another, and address misconceptions. Teachers need to see how ideas connect across fields and to everyday life. This kind of understanding provides a foundation for pedagogical content knowledge that enables teachers to make ideas accessible to others (Shulman, 1987) Lee Shulman (author of two recommended readings for Unit 2) developed a theoretical framework for pedagogical reasoning and action. These are important concepts to apply to your own teaching on a daily basis. A major goal of pedagogical theory is to put the theory into practice. Shulman introduced the phrase pedagogical content knowledge and emphasises the need for teachers to understand the two types of knowledge for successful teaching: 1 A system of concepts, assumptions, expectations, beliefs and theories that supports a particular field of study 2 or Business Studies and Accounting 3 teacher thinking 4 teacher action/doing 5Content Knowledge: Also known as deep knowledge of the subject itself the theories, principles and concepts of a particular discipline. 6Pedagogical Knowledge: Knowledge of the curricular development, the teaching process, including the best practices and tools for teaching and learning. THE CYCLE OF PEDAGOGICAL REASONING AND ACTION Shulman created a Model of Pedagogical Reasoning and Action, which is a cycle of six elements, a teacher should complete for good teaching. These are: 1. Comprehension: This is comprehension for understanding. . 2. Transformation: This is the transformation of ideas, where the teacher takes his/her understanding of the content and change it into content that the learner will understand. The teacher must consider how the ideas and content will be represented. The content must be adapted/changed to suit the learners abilities, age, gender, language, culture, level of development and interests or motivations as well as prior knowledge and skills. Consider which teaching methods or models, student materials and activities to use or adapt to suit the specific 5 Subject Content Knowledge: SCK 6 Pedagogical Content Knowledge: Form/representations, sequence, language, level of difficulty must all be adapted, and appropriate activities/tasks designed for those learners.. . The following 10 steps should be followed: Step 1 Know which grade, term, the topic the lesson must cover/partially cover and the duration of the lesson. t. Step 2 Consider the context the lesson will be taught in terms of the learning environment and the learners: . Research the content for comprehension. Step 4 Formulate lesson outcomes for the lesson. Step 5 Consider and indicate the link between the SKAVs of this lesson plan and prior knowledge Step 6 Indicate the possible link of the SKAVs of this lesson plan with the following lesson. Step 7 Develop Learning Experiences (teaching and learning activities) for the different phases of your lesson. Add detail about teaching, learning and assessment activities; Identify the teaching strategies/skills that will be used in the lesson plan; Add details of assessment forms, methods and tools. You can use the following table 7 Skills, Knowledge, Attitudes and Values 8 Or Accounting and Business Studies format for this section (lesson phases) of the lesson plan. Step 8: Indicate potential barriers to learning and activities and ideas to address these. Step 9: Provide an addendum with copies of all the resources to be used: Worksheets; printouts of PPT; scanned photographs/flashcards; etc. Step 10: Allow space for your own reflection.

page 27

week/hour	Topic	content	recommentation
3 weeks (Weeks 5-7)	2. Budgeting	Preparation and presentation of a cash budget for sole traders:	Textbook Accounting stationery
		projected receipts and payments
		projected debtors collection
		projected creditors payments
		Cash Budget
		Preparation and presentation of Projected Income Statement
		projected revenue and expenditure
		Integration of ethical issues
		Integration of internal audit and internal control issues
2 weeks (Weeks 8-9)	3. Inventory systems	Definition and explanation of the following stock systems:	Textbook Accounting stationery
		Perpetual stock system
		Periodic stock system
		Knowledge of the advantages and disadvantages of
		the periodic and perpetual stock systems
		Recording of transactions using the periodic stock system
		in the journals and ledgers, comparing it with the perpetual
		stock system:
		purchases account as opposed to Trading Stock account
		Trading account
		carriage on purchases
		custom and import duties
1 week Week 10	Revision exercises	Revision of terms work	Textbook exercises