Lesson Plan

Resources → Subject Notes → Accounting → Notes
Lesson Plan
Grade: Date: 17/01/2026
Subject: Accounting
Lesson Topic: club members
Learning Objective/s:
  • Identify the various interested parties in a club and describe the type of accounting information each requires.
  • Explain how key accounting concepts (accrual basis, going concern, materiality, consistency) affect the reliability of information for stakeholders.
  • Prepare and interpret basic club financial statements to evaluate surplus and communicate results to members and sponsors.
Materials Needed:
  • Projector or interactive whiteboard
  • Printed handout of the interested‑party table
  • Sample club financial statements (worksheet)
  • Calculator or spreadsheet software
  • Whiteboard markers
 Introduction:
Begin with a quick poll: who has ever been a member of a sports or social club? Discuss how members rely on financial information to decide on fees and activities. Explain that today’s lesson will explore who needs this information and what they look for, with success measured by students correctly matching parties to their data needs.
Lesson Structure:
  1. Do‑now (5’) – Students list all people they think might care about a club’s finances and share results.
  2. Mini‑lecture (10’) – Define interested parties, present the stakeholder table, and highlight key information needs.
  3. Group activity (15’) – In small groups, assign a stakeholder to a set of financial data and create a brief report explaining why that information matters.
  4. Concept check (5’) – Quick quiz on accrual, going concern, materiality, and consistency.
  5. Calculation practice (10’) – Work through the surplus example and a similar problem on the worksheet.
  6. Whole‑class debrief (5’) – Groups present findings; teacher clarifies misconceptions.
  7. Exit ticket (5’) – Students write one way they would communicate the club’s surplus to a specific interested party.
Conclusion:
Summarise how different stakeholders rely on tailored accounting information and how accurate reporting builds trust. Collect exit tickets as a retrieval check and assign homework to draft a one‑page financial summary for a chosen interested party.