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Instructor: Grade Level(s): 9th Course: Intro. to Agriscience # of Students: Unit Topic: Record-Keeping Lesson Title: Income Not Related to Ag. & Gifts, Inheritance and Other Non-Earned Income Objectives: Broad Goal/Terminal Objective: -Describe examples of earned income not related to agriculture and Gifts, Inheritance and Other Non- Earned Income, given the lesson, with all students participating. Specific Objectives: 1. Identify Earned Income Not Related to Agriculture, given the lesson, with 75% accuracy. 2. Identify Gifts, Inheritance, and Other Non-Earned Income, given the description, with students identifying 3 examples. 3. Describe examples of earned income not related to agriculture and Gifts, Inheritance and Other Non- Earned Income, given the lesson, with all students participating. Connections: (Identify the Standards to Which the Lesson Connects) Academic Expectations AE 2.18 Students understand economic principles and are able to make economic decisions that have consequences in daily living. (All Objectives, Income and Gifts) AE 2.7 Students understand number concepts and use numbers appropriately and accurately. (All objectives, Income not Related to Agriculture) AE 2.37 Students demonstrate skills and work habits that lead to success in future schooling and work. (Keeping Records, all three objectives) AE 6.1 Students connect knowledge and experiences from different subject areas. (Record Keeping, all objectives) Core Content PL-HS-3.2.1 Students will apply financial management practices, including budgeting, banking (e.g., check writing, balancing a checking account), savings and investments (e.g., advantages and disadvantages of savings accounts, stocks, bonds, mutual funds, certificates of deposit, IRAs, 401Ks) and credit (e.g., responsible use of debit and credit cards, establishing and maintaining good credit, cause and effect of bankruptcy) and explain their importance in achieving short and long-term financial goals. (Keeping Records, all three objectives) PL-HS-4.2.1 Students will identify individual work habits/ethics (e.g., individual/team responsibilities, 1|Page

willingness to learn, integrity, respect, confidentiality, self-discipline, problem-solving, punctuality, communication skills) and explain their importance in the workplace. (All objectives, Record Keeping) Skills Standards
OD 001 Apply effective record keeping skills including financial records. (Record-Keeping, all objectives)

Context: Where are the learners beginning? This is the third lesson in the Record-Keeping unit. Any special circumstances? This lesson should fall behind the inventory lesson. Any students on IEPs?/What modifications are necessary? Resources and Materials: Handouts:  Practice Problems Handout  Review Questions  Exam Materials:  Document Camera

Resources/References:  Kentucky Ag Ed Record Keeping Modules  Microsoft Works Dictionary  Kentucky State FFA

Instructor Directions/Methods Announcements/Review:

Content Outline

Inventory Lesson

Yesterday’s Lesson focused on maintaining inventory records. It is important to remember that inventory changes from time to time and Jan. 1st and Dec. 31st give you the chance to evaluate these changes. INTRODUCTION (Preparation/Interest Approach/Learning Context)

Summer Job

On a scrap piece of paper, I want each of you to write down an idea for a summer job, write down something that you would really like to do, also include how you will be paid and briefly describe some of the job duties you will have. Let’s share some ideas… 2|Page

Instructor Directions/Methods

Content Outline -baby-sitting -working at a fast-food restaurant -working on the farm -mowing yards How many of you had something related to agriculture? How many of you thought of something that didn’t have anything to do with agriculture?

Link:

All of you had various jobs you would like to have over the summer, and many of those jobs were not directly related to agriculture, yet you would still be making some sort of income. Just as you may have non-agriculture summer jobs, you can record these sorts of things in your record books.

Learning Context:

Today we will be focusing on where to put that non-ag income as well as finding the suitable spot for gifts and inheritance. LESSON (Presentation, Methods & Application) Objective 1: Identify Earned Income Not Related to Agriculture, given the lesson, with 75% accuracy.

Definition

Earned Income not related to agriculture- this should be recorded as any income you have received whether it is in cash or non-cash and is not related to agriculture. Examples would include: Allowance for non-ag work Baby-sitting

Examples

Objective 2: Identify Gifts, Inheritance, and Other NonEarned Income, given the description, with students identifying 3 examples. Definition Gifts, Inheritance and Other Non-Earned Income- this is where you should record each gift, inheritance or award, this can be in the form of cash or non-cash. Examples would include: 3|Page

Examples

Instructor Directions/Methods

Content Outline Inheritance of land Interest on a savings account Scholarship from university

Objective 3: Describe examples of earned income not related to agriculture and Gifts, Inheritance and Other Non- Earned Income, given the lesson, with all students participating.

Practice Problems Handout------------------

-Pass out handout and give the students time to complete the practice problems by filling in the appropriate section on the record-book. -Students can work on this individually and then go over it together in the class. -Fill-in the correct page of the record book on the document camera and have students record this for their study notes.

Review:

Read the review questions out loud to the class as well as showing them on the document camera and call on students with the correct answer. Be sure to answer any questions students may have.

Overview:

Today we went over Income Not Related to Agriculture and Gifts, Inheritance and Other Non-Earned Income, tomorrow you will take a short exam over this and we will move onto the next section. ASSESSMENT -Students will be given a grade for their completion today in class on the practice problems worksheet. This will also serve as a study guide for the exam.

Formative Assessment

Summative Assessment -Students will be given a short 5 item exam for this lesson; it will be worth a total of 100 points.

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posted:11/7/2009
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