Lesson Plan

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Lesson Plan
Grade: Date: 17/01/2026
Subject: Accounting
Lesson Topic: matching
Learning Objective/s:
  • Identify the five key accounting principles (accrual, cash, historical cost, matching, consistency).
  • Distinguish between cash and accrual basis by matching statements to principles.
  • Apply the matching principle to link expenses with related revenues.
  • Explain why consistency is required in financial reporting.
Materials Needed:
  • Printed worksheet with Column A & B statements
  • Teacher answer key
  • Projector or interactive whiteboard
  • Whiteboard and markers
  • Sticky notes or response cards (optional)
 Introduction:
Begin with a quick poll: “Which accounting principle do you think governs when a sale is recorded?” Review that students already know basic concepts of revenue and expense recognition. Explain that today they will correctly match statements to five fundamental principles and will be able to justify each choice.
Lesson Structure:
  1. Do‑now (5') – Students write one accounting principle they recall on a sticky note.
  2. Mini‑lecture (10') – Review cash vs. accrual basis, historical cost, matching, and consistency principles.
  3. Guided whole‑class activity (15') – Project the table; together match each statement to a principle, recording answers on the board.
  4. Pair work (10') – Students complete the printed worksheet individually, then compare answers with a partner.
  5. Check for understanding (5') – Reveal the answer key; discuss any mismatches and clarify reasoning.
  6. Exit ticket (5') – Each student writes one real‑world example of a principle in action.
Conclusion:
Recap the five principles and why each statement belongs to its matched principle. Collect exit tickets to gauge retention and assign a short matching worksheet from the textbook for homework to reinforce today’s learning.