Direct Instruction

Lesson Ideas:

1. Balancing Equations. Direct instruction can be used to teach the principle of balancing two sides of an equation in my Accounting class. I will state our objective to students at the beginning of the lesson. "Demonstrate mathematical calculations necessary for accounting procedures." I will remind students of the basic algebraic equation that they learned in their Math classes. I will give students an example equation (1000 = 200 + 800). I will explain that the left side is equal to the right side. Next I will write an example equation on the board (2000 = ? + 1500). Using the principle that the left side must equal the right, I will show them that I can determine the missing value. Next I will guide the students through 5 more equations. Students will then work in partnerships to solve an additional 5 equations. As a homework assignment, students will work through an additional 10 problems using Aplia.com. This site will give them instant feedback regarding their answers and share their scores with me.
2. Accounting Equation. Direct instruction can also be used to teach the accounting equation to my Accounting class. I will state our objective to students at the beginning of the lesson. "Standard 2: Students will list and identify characteristics of the three basic accounting equation elements." I will review with students the concept of balancing equations that was covered in our previous lesson. I will write the accounting equation on the board for students to see (Assets = Liabilities + Owners' Equity). Definitions for the 3 parts of the equation will be introduced. I will demonstrate what the accounting equation would look like if I knew the value of each category ( Assets = 1000, Liabilities = 500, Owners' Equity = 500; 1000 = 500 + 500). I will also demonstrate that I can find the value of an unknown category using the principles from the previous lesson ( Assets = 2000, Liabilities = ?, Owner's Equity = 1500; 2000 = ? + 1500). Next I will walk students through 5 additional examples of the accounting equation including some missing amounts. Then I will split students into groups of 2. Each group will be given another list of category values. The students will use Padlet to put the values in the correct location within the accounting equation. Students will have 10 additional problems to be completed independently.
3. Account Classifications. Direct instruction can be used to teach the classification of accounts in my Accounting class. I will state our objective to students at the beginning of the lesson. "Classify accounts as assets, liabilities, or owners' equity." I will remind students of the accounting equation that we learned in the previous lesson as well as the definitions of assets, liabilities, and owners' equity. I will choose one item from a list of accounts and explain to students how I can identify its classification. I will then choose 3 more accounts and work with my students to classify the accounts. Next, I will split students into small groups to classify the remaining accounts. Finally, students will create an info-graphic that illustrates the accounting equation and the classifications of accounts.