Lesson Plan

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Lesson Plan
Grade: Date: 25/02/2026
Subject: Business
Lesson Topic: the contents of a statement of financial position including non-current assets, current assets, current liabilities, net current assets, net assets, non-current liabilities, reserves and equity
Learning Objective/s:
  • Describe the categories of assets and liabilities presented in a statement of financial position.
  • Calculate net current assets, net assets and the debt‑to‑equity ratio using provided figures.
  • Analyse a statement to assess liquidity, solvency and overall financial health.
  • Apply the vertical layout conventions to construct a correct statement of financial position.
Materials Needed:
  • Projector or interactive whiteboard
  • Printed statement of financial position handout
  • Calculator or spreadsheet software
  • Whiteboard and markers
  • Worksheet with calculation exercises
 Introduction:
Begin with a quick poll: “What financial information would you need to decide if a business can pay its bills next month?” Review students’ prior knowledge of assets and liabilities, then outline that by the end of the lesson they will be able to identify each component of a statement of financial position and perform key calculations.
Lesson Structure:
  1. Do‑now (5’) – Students write as many assets and liabilities as they can recall on sticky notes and display them.
  2. Mini‑lecture (10’) – Using the projector, introduce the vertical layout, liquidity principle and key terminology.
  3. Guided practice (15’) – Complete a sample statement together, filling missing figures and classifying each line item.
  4. Calculation activity (10’) – Students compute net current assets, net assets and debt‑to‑equity on a worksheet.
  5. Interpretation discussion (10’) – In small groups, analyse the results to comment on liquidity and solvency; teacher circulates to check understanding.
  6. Exit ticket (5’) – Each learner writes one key takeaway and one remaining question on a slip of paper.
Conclusion:
Summarise that the statement of financial position groups resources and obligations, and the calculations practiced reveal a firm’s liquidity and solvency. Collect the exit tickets as a quick retrieval check. For homework, assign students to prepare a simple statement of financial position for a fictional small business using given data.