Lesson Plan

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Lesson Plan
Grade: Date: 17/01/2026
Subject: Accounting
Lesson Topic: other interested parties such as governments, tax authorities, etc.
Learning Objective/s:
  • Identify key external parties and their primary interests.
  • Explain the specific information each party requires from a business.
  • Analyse how stakeholder needs influence accounting decisions and disclosures.
  • Apply adjustments to profit calculations to satisfy tax authority requirements.
  • Evaluate the impact of stakeholder communication on financial reporting.
Materials Needed:
  • Projector and screen
  • Whiteboard and markers
  • Printed handouts of the interested‑party table
  • Worksheet for group activity
  • Calculators
  • Laptop with spreadsheet software
 Introduction:
Think about who can influence a company's financial choices beyond its owners. Students should already understand basic financial statements, so we will build on that knowledge. By the end of the lesson you will be able to list the major interested parties, describe their information needs, and explain how these affect accounting choices. Success will be demonstrated through the group activity and exit ticket.
Lesson Structure:
  1. Do‑now (5'): Quick think‑pair‑share on who might care about a company's profits.
  2. Mini‑lecture (10'): Overview of external parties, their interests and required information using slides.
  3. Table analysis activity (15'): In groups, match each party to its information needs on the handout and complete the worksheet.
  4. Case‑study calculations (15'): Calculate taxable profit adjustments for a sample business and discuss implications for creditors and tax authorities.
  5. Communication methods discussion (10'): Review statutory filings, CSR reports, press releases; create a flowchart of information flow.
  6. Check for understanding (5'): Exit ticket – list two ways stakeholder needs affect accounting decisions.
Conclusion:
We revisited the key interested parties and how their requirements shape accounting information. Students submitted an exit ticket summarising the impact on decisions, reinforcing learning. For homework, each student will choose a real business, identify its external stakeholders, and outline the specific disclosures each requires.