Lesson Plan

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Lesson Plan
Grade: Date: 17/01/2026
Subject: Business
Lesson Topic: the impact of accounting data including ratio results on business strategy
Learning Objective/s:
  • Describe how key financial ratios provide insight into business performance.
  • Analyse ratio trends and benchmark against industry standards to identify strategic issues.
  • Evaluate the impact of ratio results on strategic decisions such as pricing, investment, financing, and dividend policy.
  • Apply ratio analysis to a case study and formulate appropriate strategic recommendations.
Materials Needed:
  • Projector or interactive whiteboard
  • Printed case study handout (Company XYZ financial data)
  • Worksheet for ratio calculations
  • Calculator or spreadsheet software
  • Whiteboard markers
  • PowerPoint slides summarising ratio categories
 Introduction:
Begin with a quick poll: “What financial information would you look at before deciding to expand a business?” Connect to prior learning on financial statements and explain that today they will see how ratio analysis turns raw numbers into strategic insight. Success criteria: students will calculate key ratios, interpret them against benchmarks, and propose strategic actions.
Lesson Structure:
  1. Do‑now (5') – short quiz on profit‑and‑loss statement components.
  2. Mini‑lecture (10') – overview of ratio categories and formulas using slides.
  3. Guided practice (15') – calculate selected ratios from the XYZ case data in pairs, teacher circulates.
  4. Benchmark & interpretation (10') – groups compare results with industry benchmarks and discuss strategic implications.
  5. Strategy workshop (15') – each group selects two ratios, develops a strategic recommendation, and records it on the worksheet.
  6. Whole‑class debrief (5') – groups share recommendations; teacher highlights links to business strategy and common pitfalls.
Conclusion:
Summarise how ratio analysis informs strategic choices and the importance of using a balanced set of metrics. For the exit ticket, students write one ratio‑driven action they would advise a CEO. Homework: complete a ratio analysis of a real company using online financial statements and prepare a brief strategic brief.