Accounting Chapter 12 by 25r4r3

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									                                                                           Sheila Frafjord
                                                                             Spring 2009

                                 Accounting Chapter 12
                                      Lesson Plan

Header

Course Name                     Introduction to Accounting
Grade Level                     10-12th Grade
Chapter Identification          Glencoe Accounting – Chapter 12 “Payroll Accounting” (Day 1)
Rationale                       Students learn how to understand the deductions taken out of a
                                paycheck, why deductions are taken, and how to complete the forms
                                required at the time of employment which determines some of the
                                deductions. They also learn the differences between gross and net
                                pay and between state taxes, federal taxes, Social Security, and
                                Medicare.

Lesson Objectives

Objective                           Alignment with WMAS            Where and how assessed
(specific & measurable)             (if appropriate)
In this lesson, students will       I.12.5                         Informally – Through in class
learn how to understand the         NBEA IV.                       questioning
deductions taken out of a           NBEA V.                        Formally – Students will be
paycheck and why                                                   able to practice by filling out
                                                                   various forms correctly.
They also learn the differences I.12.5                             Informally – Through in class
between gross and net pay and NBEA IV.                             questioning
between state taxes, federal    NBEA V.                            Formally – Students practice
taxes, Social Security, and                                        calculating different amounts
Medicare.                                                          deducted from a paycheck,
                                                                   complete a W-4 form.


Prerequisites to Learning

All students must have the ability to read and write, have basic math skills, and be able to
understand English as a moderately proficient level. Additionally, all students must have taken
Introduction to Business, and have had at least a basic keyboarding class prior to taking
Accounting I. .
                                                                                                Sheila Frafjord
                                                                                                  Spring 2009


Materials/Resources

Textbook (Accounting, Glencoe), Student Workbooks, Student Writing Journals, Overhead
Projector, Blank Transparencies, Whiteboard, Markers for Whiteboard & Transparencies,
Handouts: Paychecks wrksht:1.13.1.A1 Paycheck Stub 1 wrksht:1.13.1.A2 Paycheck Stub 2 wrksht: 1.13.1.A3
Reviewing Paychecks wrksht:1.13.1.A4, Paychecks wrksht: 1.13.1.A5 Understanding Your Paycheck information
sheet: 1.13.1.F1,Form W-4 and Form I-9

Instructional Activities

Activity                                                       Why                                     Estimated
                                                                                                       Minutes
Greeting & Anticipatory Set:                                   Welcome the students and get the        5 minutes
Welcome the class. Review the day’s                            students on task. I would be taking
schedule. The day’s question would be                          attendance and making any
posted so the students would be able to                        announcements at this time. I also
start on it and start focusing on the                          want to see if the students have any
topic. Question is: “What kinds of                             prior knowledge of paycheck
deductions are taken out of a                                  deductions.
paycheck?”

Review of Prior Chapter Test:                                  Reinforces the material they have       10 minutes
Go over test, grading, point out and                           just learned and gives timely
review problem areas, and allow for                            feedback on their tests.
questions
Topic Introduction/Lecture: What are                           Discuss with the students the           17 minutes
some types of paycheck methods?                                advantages and disadvantages of an
Why are these important? What types                            employer using a paycheck to pay
do you or your parents enjoy? Why do                           their employees. Discuss the Form
businesses use them? What are some                             W-4 and how they affect Federal
types of deductions? Why do we have                            Taxes. These discussions should
taxes? What type of taxes?                                     show the students how business and
                                                               individuals are affected by a
                                                               paycheck and deductions.
Discuss and Assign Seat/Homework:                              Make the students think about how       15 minutes
Go through a paycheck stub, even if                            filling out the paperwork properly
they do not receive a physical one                             could affect their own bottom line
anymore. Why is this important?                                and how it affects the business too.
Hand out worksheets walk through the
worksheets and answer questions                                Answer questions, concerns.

Then assign W-4 and I-9, and paycheck
worksheets as homework.
Attachment: Paychecks wrksht:1.13.1.A1 Paycheck Stub 1
wrksht:1.13.1.A2 Paycheck Stub 2 wrksht: 1.13.1.A3 Reviewing
Paychecks wrksht:1.13.1.A4, Paychecks wrksht: 1.13.1.A5
                                                                                                Sheila Frafjord
                                                                                                  Spring 2009
Understanding Your Paycheck information sheet: 1.13.1.F1,Form
W-4 and Form I-9
Closing Activity: Wrap-up the day by                            Wrap up the class and focus attention   3 minutes
re-capping what we learned. Have the                            back onto the key learning objective
students pack up their books and ask                            of the class period, paycheck
any last minute questions.                                      deductions.

Considerations for Special Needs

I will make considerations as necessary per the student(s) IEP(s).

Comments/Reflection

1. What procedures and routines did I use?



2. What specific techniques did I use to ensure that students actively processed the new
   information, and what was my role in those techniques?



3. What procedures and routines did I use?



4. What would I do differently?



5. What went well/poorly?
                                                                           Sheila Frafjord
                                                                             Spring 2009
Header

Course Name                 Introduction to Accounting
Grade Level                 10-12th Grade
Chapter Identification      Glencoe Accounting – Chapter 12 “Payroll Accounting” (Day 2)
Rationale                   Students will get a picture of how taxes can decrease take-home pay,
                            and the extent to which deductions can lower the taxes you pay.
                            This provides a basis for students to later analyze the value of
                            different deduction scenarios, to present clear numerical scenarios to
                            students so they can see the impact of saving over time on both their
                            personal savings and their tax payments.

Lesson Objectives

Objective                        Alignment with WMAS              Where and how assessed
(specific & measurable)          (if appropriate)
To present clear numerical       I.12.5                           Informally – Through in class
scenarios to students so they    NBEA IV.                         discussion/observation
can see the impact of saving     NBEA V
over time on both their          Math A.12.4                      Formally –Through
personal savings and their tax   Math A.12.5                      spreadsheet activity and
payments. This will be done                                       handouts
with a spreadsheet scenario
handout.
The students work out the        D.12.5                           Informally – Through in class
differences between the taxes,   NBEA IV.                         discussion
have a discussion about what     NBEA V.                          Formally –End of the week
yields the most income.          Math:A.12.2                      unit and assignments
                                 Math A.12.4




Prerequisites to Learning

All students must have the ability to read and write, have basic math skills, and be able to
understand English as a moderately proficient level. Additionally, all students must have taken
Introduction to Business, and have had at least a basic keyboarding class prior to taking
Accounting I. .

Materials/Resources

Textbook (Accounting, Glencoe), Student Workbooks, Student Writing Journals, Overhead
Projector, Blank Transparencies, Markers for both transparencies and whiteboard, ELMO
projector and sample source documents, Whiteboard, Computers with Spreadsheet software,
Handouts: Where does your money go Student organizer, Pay Check, Spreadsheet Activities.
                                                                            Sheila Frafjord
                                                                              Spring 2009



Instructional Activities

Activity                                    Why                                     Estimated
                                                                                    Minutes
Greeting & Anticipatory Set:                Welcome the students and get the        5 minutes
Welcome the class. Review the day’s         students on task. I would be taking
schedule. Post the day’s question on to     attendance and making any
the board and give the students a           announcements at this time. I also
chance to do some writing on the topic.     want to see if the students’ grasped
Question is: “Name three different          yesterday’s concepts and if they are
types of paycheck deductions and give       aware of today’s discussion with
the definition for FICA.” Put your          FICA.
name on the top of your paper and send
forward

Review of the paycheck stub. Have           Reinforces the material they covered    7 minutes
the students group into partners. Hand      yesterday. Has them moving a little
out a paycheck stub with blank spaces.      and interacting with at least one
The pairs work together to fill it out.     partner in a group.
As a class we go over the worksheet.
Attachment: Pay Stub
Topic Introduction/Lecture:                 Give the students more detail about     20 minutes
Identify and define the different types     the first 3 steps in the accounting
of before-tax deductions listed on the      cycle. Two of the parts they have
paycheck. These are the deductions          learned about already, just need
with the asterisk next to them that are     reviewing. The third part will be the
excluded from federal taxable wages.        remainder of the chapter.
Discuss: Retirement versus social
security, investments

Attachment: Where does your money go
Student organizer
Reinforce the Main Idea Activity and        Reinforces the concepts learned and     15 minutes
Homework:                                   gives the students a real picture of
Ability to present clear numerical          what can yield the most income.
scenarios to students so they can see the   This is to get students thinking about
impact of saving over time on both          the big picture. I want the students to
their personal savings and their tax        understand the concept, and not rush,
payments. If this is not completed          so I don’t mind that students take this
during class, it is to be finished for      assignment home as homework.
homework. Due next class.

Attachment: Spreadsheet Activity
                                                                          Sheila Frafjord
                                                                            Spring 2009
Closing Activity: Wrap-up the day by      Wrap up the class period and tie       3 minutes
re-capping what we learned. Have the      information learned back to the
students pack up their books and ask      initial question, again relating
any last minute questions.                accounting to the business world.


Considerations for Special Needs

I will make considerations as necessary per the student(s) IEP(s).

Comments/Reflection

   1. What procedures and routines did I use?



   2. What specific techniques did I use to ensure that students actively processed the new
      information, and what was my role in those techniques?



   3. What procedures and routines did I use?



   4. What would I do differently?



   5. What went well/poorly?
                                                                           Sheila Frafjord
                                                                             Spring 2009


Header

Course Name                  Introduction to Accounting
Grade Level                  10-12th Grade
Chapter Identification       Glencoe Accounting – Chapter 12 “Payroll Accounting” (Day 3)
Rationale                    Working as a team, have students create brochures including
                             information on various payroll options including a paycheck, direct
                             deposit and payroll card along with payroll deductions emphasizing
                             survey results.


Lesson Objectives

Objective                        Alignment with WMAS              Where and how assessed
(specific & measurable)          (if appropriate)
Demonstrate a basic              B.BS.15                          Informally – Through in class
knowledge of the terms           J.12.7                           practice
associated with a paycheck       NBEA IV.                         Formally – Brochure
                                 NBEA V.

Educate school staff on          NBEA IV.                         Formally – Through the
various payment options          NBEA V.                          presentation


Prerequisites to Learning
All students must have the ability to read and write, have basic math skills, and be able to
understand English as a moderately proficient level. Additionally, all students must have taken
Introduction to Business, and have had at least a basic keyboarding class prior to taking
Accounting I. .


Materials/Resources

Textbook (Accounting, Glencoe), Student Workbooks, Student Writing Journals, Overhead
Projector, Blank Transparencies, Whiteboard, Markers for Transparencies and Whiteboard,
ELMO projector and sample source documents, Whiteboard, Computers with PowerPoint and
Word software, Handouts: Paycheck particular Brochure Survey, Rubric
                                                                            Sheila Frafjord
                                                                              Spring 2009
Instructional Activities

Activity                                   Why                                      Estimated
                                                                                    Minutes
Greeting & Anticipatory Set:               Welcome the students and get the         5 minutes
Welcome the class. Review the day’s        students on task. I would be taking
schedule. Post the day’s question on to    attendance and making any
the board and give the students a          announcements at this time. Also to
chance to do some writing on the topic.    get students thinking about how these
Question is: “Why would a company          options could benefit companies as
want to use direct deposit?”               well individuals.

Review and Begin Introduction:             Reinforces the concepts learned and      10 minutes
We have been talking about paychecks,      gives the students a quick
what a paycheck consists of and why        study/reference guide for later in the
we need to be well informed. Can you       class. This helps the student start to
believe that others are not as well        see the connection with the project.
informed? What happens when you are
not informed? What does this do for a
company?

Project:                                   Reinforces the concepts learned and      32 minutes
Hand out project guidelines and rubric.    gives the students a great tool to
This will be based on student              show their parents, other students
knowledge and will survey staff in the     and the community what they have
building on what they know. Students       learned. They are able to tie multiple
will then take the knowledge and put       concepts together along with
together brochures showing their           practicing their presentation skills.
results. We will then present the          This will be done with teams or
information to the faculty. Students       groups also.
will have two weeks to work on this
assignment. This mostly done outside
of class.

Attachment: Paycheck particular Brochure
Survey, Rubric
Closing Activity:                          Wrap up the class period and tie         3 minutes
Wrap-up the day reviewing any              information learned back to the
questions or concerns. Have students       initial question, again relating
log off and pack up their books.           accounting to the business world.
                                                                         Sheila Frafjord
                                                                           Spring 2009
Considerations for Special Needs

I will make considerations as necessary per the student(s) IEP(s).

Comments/Reflection

   1. What procedures and routines did I use?



   2. What specific techniques did I use to ensure that students actively processed the new
      information, and what was my role in those techniques?



   3. What procedures and routines did I use?



   4. What would I do differently?



   5. What went well/poorly?
                                                                            Sheila Frafjord
                                                                              Spring 2009


Header

Course Name                  Introduction to Accounting
Grade Level                  10-12th Grade
Chapter Identification       Glencoe Accounting – Chapter 12 “Payroll Accounting” (Day 4)
Rationale                     Introductions of terms and why a register is needed in a business.
                             Students will be able to prepare a payroll register and understand the
                             different sections of a payroll register.

Lesson Objectives

Objective                        Alignment with WMAS               Where and how assessed
(specific & measurable)          (if appropriate)
Students will be able to         NBEA IV.                          Informally – Through in class
prepare a payroll register and   NBEA V.                           practice
understand key terms             Math:A.12.2                       Formally – Through the
associated with maintaining a    Math A.12.4                       seat/homework problems
register.                        Math A.12.5
Review Game                      n/a                               Formally – Through the
                                                                   Where does all the money go
                                                                   Game

Prerequisites to Learning
All students must have the ability to read and write, have basic math skills, and be able to
understand English as a moderately proficient level. Additionally, all students must have taken
Introduction to Business, and have had at least a basic keyboarding class prior to taking
Accounting I. .


Materials/Resources

Textbook (Accounting, Glencoe), Student Workbooks, Student Writing Journals, Overhead
Projector, Blank Transparencies, Whiteboard, Markers for Transparencies and Whiteboard,
Where Does All The Money Go Game and supplies.
                                                                              Sheila Frafjord
                                                                                Spring 2009


Instructional Activities

Activity                                     Why                                     Estimated
                                                                                     Minutes
Greeting & Anticipatory Set:                 Welcome the students and get the        3 minutes
Welcome the class. Review the day’s          students on task. I would be taking
schedule. Announce that tomorrow             attendance and making any
will be a test. Exit Slips-Before the        announcements at this time. I want
students leave, they need to write down      to see where the students are and if
anything that they are still confused        they are concerned or nervous.
about on a piece of paper and turn it in,
so the students can start on this and
have it ready or start to think about this
and prepare before they leave.
Topic Introduction/Lecture:                  Problem 12-6 from our book. Follow 10 minutes
Introductions of terms and why a             the directions and follow the
register is needed in a business.            directions for the spreadsheet smart
Students will be able to prepare a           guide directions. Make sure to do the
payroll register and understand the          analyze question.
different sections of a payroll register.
Students will practice payroll register
understanding by preparing a payroll
register.

Discuss and Assign Seat/Homework:            To help relieve any questions or      5 minutes
Give guidelines for the test tomorrow        concerns, address the test for
and answer any questions.                    tomorrow. Tell how many questions,
                                             what topics covered and build
                                             confidence.
Class/Group Work:                            This activity is designed to review   30 minutes
Review: Play Where Does All the              and discuss all of the concepts
Money Go Game                                covered, to help the students feel
                                             confident before the test.
Closing Activity:                            Wrap up the class period and get the 2 minutes
Wrap-up the day reviewing any                information from students about
questions or concerns. Have students         what topics they still have questions
pack up their books and turn in exit         or concerns on.
slips.
                                                                         Sheila Frafjord
                                                                           Spring 2009
Considerations for Special Needs

I will make considerations as necessary per the student(s) IEP(s).

Comments/Reflection

   1. What procedures and routines did I use?



   2. What specific techniques did I use to ensure that students actively processed the new
      information, and what was my role in those techniques?



   3. What procedures and routines did I use?



   4. What would I do differently?



   5. What went well/poorly?
                                                                           Sheila Frafjord
                                                                             Spring 2009


Header

Course Name                 Introduction to Accounting
Grade Level                 10-12th Grade
Chapter Identification      Glencoe Accounting – Chapter 12 “Payroll Accounting” (Day 5)
Rationale                   Students will be able to show their knowledge attained over the past
                            week and if able to problem solve and understand all concepts
                            covered.

Lesson Objectives

Objective                        Alignment with WMAS              Where and how assessed
(specific & measurable)          (if appropriate)
Chapter Test to cover concepts   D.12.5                           Formally – Comprehensive
covered over past four days      I.12.5                           Test, multiple choice,
                                 NBEA IV.                         True/False, forms to fill out,
                                 NBEA V.                          problems to solve
                                 Math:A.12.2
                                 Math A.12.5


Prerequisites to Learning
All students must have the ability to read and write, have basic math skills, and be able to
understand English as a moderately proficient level. Additionally, all students must have taken
Introduction to Business, and have had at least a basic keyboarding class prior to taking
Accounting I. .

Materials/Resources

Textbook (Accounting, Glencoe), Student Workbooks, Student Writing Journals, Overhead
Projector, Blank Transparencies, Whiteboard, Unit Tests

Instructional Activities

Activity                                  Why                                     Estimated
                                                                                  Minutes
Greeting & Anticipatory Set:              Welcome the students and get them       1 minutes
Welcome the class. Review the day’s       ready for the test. Answer any last
schedule.                                 minute questions.

Assessment/Project:                       This is to assess the students’         48 minutes
Chapter Test                              retention. What are they retaining
Attachment: Chapter Test                  and are they able to show that they
                                          understand how to fill out paperwork
                                                                           Sheila Frafjord
                                                                             Spring 2009
                                          and why we do it.
Closing Activity:                         Have students hand in their tests.      1 minutes
.

Considerations for Special Needs

I will make considerations as necessary per the student(s) IEP(s).

Comments/Reflection

   1. What procedures and routines did I use?



   2. What specific techniques did I use to ensure that students actively processed the new
      information, and what was my role in those techniques?



   3. What procedures and routines did I use?



   4. What would I do differently?



   5. What went well/poorly?

								
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