Lesson Plan

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Lesson Plan
Grade: 9 Date: 17/01/2026
Subject: Accounting
Lesson Topic: name and describe the straight-line, reducing balance and revaluation methods of depreciation
Learning Objective/s:
  • Describe the straight‑line, reducing‑balance and revaluation methods of depreciation.
  • Calculate annual depreciation using each method.
  • Compare the impact of each method on profit and asset carrying amount.
  • Choose an appropriate depreciation method for different asset types.
Materials Needed:
  • Projector and screen
  • Whiteboard and markers
  • Student worksheets with depreciation problems
  • Calculator for each student
  • Sample asset data handout
 Introduction:
Begin with a quick question: “How does a company reflect the wear and tear of its equipment over time?” Review that depreciation spreads an asset’s cost across its useful life. Explain that today students will learn three methods and will be able to decide which is most suitable.
Lesson Structure:
  1. Do‑now (5 min): Students solve a simple straight‑line depreciation problem on the board.
  2. Mini‑lecture (10 min): Explain the straight‑line method, formula, and example.
  3. Guided practice (10 min): Work through a reducing‑balance example together, highlighting rate selection.
  4. Group activity (10 min): Teams calculate depreciation using the revaluation method from provided fair‑value data.
  5. Comparison discussion (10 min): Use the comparison table to discuss advantages, complexity, and typical asset use.
  6. Check for understanding (5 min): Quick quiz via Kahoot or exit ticket with one question per method.
Conclusion:
Summarise that straight‑line gives equal expense, reducing balance front‑loads depreciation, and revaluation aligns assets to market value. Ask students to write one key advantage of each method on a sticky note as an exit ticket. For homework, assign practice questions covering all three methods.