Lesson Plan

Resources → Subject Notes → Accounting → Notes
Lesson Plan
Grade: Date: 17/01/2026
Subject: Accounting
Lesson Topic: make recommendations and suggestions for improving profitability and working capital
Learning Objective/s:
  • Describe how to calculate key profitability and working‑capital ratios.
  • Analyse ratio results against industry benchmarks and historical trends.
  • Apply appropriate recommendations to improve profitability and working capital.
  • Evaluate the impact of suggested actions on ROCE and liquidity.
Materials Needed:
  • Projector and screen
  • Whiteboard and markers
  • Printed ratio worksheets
  • Calculator or spreadsheet software
  • Sample financial statements (case study)
  • Handout of recommendation checklist
 Introduction:
Begin with a quick poll: which financial figures most influence a business’s profit? Review prior learning on basic ratio formulas, then outline today’s success criteria – students will interpret ratio analysis and propose realistic strategies to boost profitability and working capital.
Lesson Structure:
  1. Do‑now (5') – calculate Gross Profit Margin and Net Profit Margin from a short data set.
  2. Mini‑lecture (10') – recap profitability and working‑capital ratios and show interpretation guidelines.
  3. Guided practice (15') – groups analyse a case study’s ratio table, identifying strengths and weaknesses.
  4. Recommendation workshop (15') – each group selects two improvement areas, uses the checklist, and prepares brief recommendations.
  5. Gallery walk & peer feedback (10') – groups display recommendations; classmates leave comments.
  6. Whole‑class debrief (5') – teacher summarises key take‑aways and links to upcoming cash‑flow forecasting lesson.
Conclusion:
Summarise how ratio interpretation leads to targeted actions for profit and liquidity. For the exit ticket, students write one recommendation they would implement first and why. Assign homework to draft a one‑page improvement plan for a different business scenario.