Lesson Plan

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Lesson Plan
Grade: Date: 25/02/2026
Subject: Business Studies
Lesson Topic: make simple calculations based on statements of financial position: total assets, total liabilities, working capital
Learning Objective/s:
  • Describe the three main sections of a statement of financial position (assets, liabilities, owner’s equity).
  • Classify assets and liabilities as current or non‑current.
  • Calculate total assets and total liabilities from a given statement.
  • Compute working capital using current assets and current liabilities.
  • Explain why working capital is an important indicator of short‑term financial health.
Materials Needed:
  • Projector or interactive whiteboard
  • Printed worksheets with a statement of financial position
  • Calculators (or spreadsheet access)
  • Markers and whiteboard
  • Practice question handouts and answer key
 Introduction:
Begin with a quick recall: What information does a balance sheet provide about a business? Students will review the three sections of a statement of financial position and then apply calculations to determine total assets, total liabilities and working capital. By the end of the lesson they will be able to perform these calculations accurately and explain why working capital matters.
Lesson Structure:
  1. Do‑now (5'): Short quiz on the parts of a balance sheet.
  2. Mini‑lecture (10'): Review classification of assets/liabilities and introduce calculation formulas.
  3. Guided example (12'): Work through the Sunrise Ltd. statement, calculating total assets, total liabilities and working capital together.
  4. Pair work (15'): Students complete a practice worksheet with new data, calculating the three figures while the teacher circulates.
  5. Class discussion (8'): Pairs share answers and discuss the significance of working capital.
  6. Quick check (5'): Exit ticket – one sentence explaining why working capital is vital.
Conclusion:
Summarise the key steps for calculating total assets, total liabilities and working capital. Collect exit tickets where each student writes why working capital is essential. Assign homework: complete a new statement of financial position worksheet and perform the three calculations. Reinforce that these skills are fundamental for analysing a business’s financial health.