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Cost Accounting-Lesson Plan

The daily lesson plan aims to teach students about normal losses in cost accounting. It includes 4 learning objectives that cover differentiating normal and abnormal losses, identifying points of loss, computing equivalent units of production and adjusted unit cost, and discussing moral values. The lesson involves defining key terms, discussing examples through a table and video, solving sample problems, and giving an assessment of what students understood and learned. The reflection questions help the teacher evaluate how well the objectives were met and ways to potentially improve the lesson.

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Christian Clyde Zacal Ching
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1K views2 pages

Cost Accounting-Lesson Plan

The daily lesson plan aims to teach students about normal losses in cost accounting. It includes 4 learning objectives that cover differentiating normal and abnormal losses, identifying points of loss, computing equivalent units of production and adjusted unit cost, and discussing moral values. The lesson involves defining key terms, discussing examples through a table and video, solving sample problems, and giving an assessment of what students understood and learned. The reflection questions help the teacher evaluate how well the objectives were met and ways to potentially improve the lesson.

Uploaded by

Christian Clyde Zacal Ching
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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DAILY LESSON PLAN

Name of Teacher: CHRISTIAN CLYDE Z. CHING Date: January 24, 2019


Subject Taught: Cost Accounting and Control Part II Time: 10:00 – 11:30 AM
Subject Matter/Lesson: Normal Losses Room: SN-CAI

Instructional Objectives (IOs)/Intended Learning Outcomes (ILOs): At the end of the lesson,
100% of the students can:
1. Differentiate normal and abnormal loss in terms of treatment in cost of production
report;
2. Identify what are the different points of loss in production through tabular
presentation;
3. Compute for equivalent units of production and adjusted unit cost for cost of
production report; and
4. Display moral values and life lessons that can be grasped from the lesson.

Resources:

Mejorada (4th Edition). Cost Accounting. Quezon City: Goodwill Trading Co.

Guerrero, P. & Jose P. (2016). Cost Accounting. Manila: GIC Enterprises.

Cabrera, ME. (2018-2019). Cost Accounting and Control. Manila: GIC Enterprises

Materials: Textbook, Lecture Notes, PowerPoint Presentation Printed Exercise Problems and
Calculator, Video Presentation

Instructional Activities/Procedure:
1. Introduction
 2-minute prayer.
 Review of the past lesson.
 Present the intended learning outcomes of this topic.

2. Interaction
 Define and differentiate the two types of losses. Ask a student to discuss it first, then
to be expounded further by the teacher.
 Discuss the points of loss through filling up a table. Illustrate further using realistic
examples on the occurrences of loss through video presentation
 Solve for the equivalent units of production of a sample problem. Let students
compute first and further discuss. Demonstrate computation of adjusted unit cost
using the same problem

3. Integration
 Give an exercise problem on the computation of EUP and cost of production report
with normal losses. Give the students 2 minutes to read the problem, 5 minutes to
answer on their own paper and another 5 minutes to compare and discuss their
answer to their student partner. The teacher then selects 4 representatives from the
class to solve on the board simultaneously and facilitate the students in criticizing
each other’s answer to arrive at the correct answer.
 Give another 10 minutes for students to incorporate situational and real business
conditions in the problem and the business and moral lessons from these
circumstances

Evaluation/Assessment:
 Problem Solving
 (3-2-1) – 3 things you have understood, 2 things not clear to you and 1 thing moral
value/life lesson/social significance you have realized

Assignment: Practice Problem for Normal Losses

Closing Prayer.

Reflection: (To be accomplished by the teacher after the lesson is taught.)


1. Was the instructional objective met? How do I know students learned what were
intended?
2. Were the students productively engaged? How do I know?
3. Did I alter my instructional plan as I taught the lesson? Why?
4. What additional assistance, support, and/or resources would have further enhanced
this lesson?
5. If I had the opportunity to teach the lesson again to the same group of students,
would I do anything differently?

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