Lesson Plan

• Describe the different types of owners and their rights and responsibilities.
• Explain the specific financial information owners require from the accounting system.
• Analyse how each primary financial statement satisfies owners’ information needs.
• Calculate key performance ratios (ROCI, EPS, dividend payout) used by owners.

• Projector and screen
• PowerPoint slides covering owners’ information needs
• Printed handout of summary tables
• Sample financial statements (income statement, balance sheet, cash flow, statement of changes in equity)
• Calculator or spreadsheet for ratio calculations
• Whiteboard and markers

Begin with a quick poll: who has heard the term “shareholder” and what they think owners want from a business? Review prior learning on the four primary financial statements, then state that today’s success criteria are to identify owners’ rights, list the information they need, and demonstrate how the statements provide it.

1. Do‑now (5'): Students match owner types (sole trader, partnership, shareholder) to definitions on a worksheet.
2. Mini‑lecture (10'): Explain owners’ rights, responsibilities and why they are interested parties.
3. Guided analysis (15'): In groups, use sample statements to identify which information each statement provides to owners.
4. Ratio practice (10'): Calculate ROCI, EPS and dividend payout ratio using the sample data.
5. Class discussion (10'): Groups share findings on how owners would use the information for decisions.
6. Exit ticket (5'): Write one key piece of information an owner needs and the statement that supplies it.

Summarise that owners rely on all four primary statements to assess profitability, equity and cash flow, and that ratios translate this data into investment decisions. Collect the exit tickets as a quick retrieval check and assign homework: prepare a short report linking a real‑world company's financial statements to its owners’ decision‑making.