lesson plan

1. LESSON TEMPLATE
CONCEPT ATTAINMENT MODEL
Name of the teacher: Aswani Raj
Name of the school: St. Stephens H.S.S Pathanapuram
Standard: XI
Subject: Accountancy
Unit: Introduction to accounting
Topic: Revenue And Expenses
Strength: 56/60
Focus
Essential attributes
Non-essential
attributes
Positive exemplers
Negative
exemplers
Definition
Process Skill
Instructional Effect
To attain the concept Revenue and Expenses
*Incomes derived by the business from its normal activities are called
revenues
*Amounts spent for services obtained or cost of resources consumed to
earn profit are known as expenses.
*Revenue are the incomes to the firm
*Expenses are the amount spent for earn profit
REVENUE EXPENSES
Sale proceeds Salaries Paid
Commission received Rent Paid
Interest received Wages
REVENUE EXPENSES
Rent Received Commission paid
Printing and stationary Interest Paid
Income derived by the business from its normal activities are revenue.
Amount spent for services obtained or cost of resources consumed to
earn profit are expenses.
OBSERVING COMMUNICATING CLASSIFYING
VERIFYING IDENTIFYING INFERRING
 Attains the concept Revenue and Expenses
 Analyses various examples of Revenue and Expenses

2. Nurturant Effect
Support system
 Develop the habit of independent thinking
Flash cards showing the positive and negative exemplers of revenue and
expenses.
Phases Teachers Activity Pupil’s
Activity
Phase
1
Phase
2
PRESENTATION OF THE DATA AND IDENTIFICATION OF THE CONCEPT
After usual classroom practice and an informal talks, teacher asks;
Today we are studying in a new way. I have a particular concept in my
mind.
You should find out the concept. For that I will give some clues. Ok , are
You ready? Teacher shows flash cards showing positive and negative
exemplars.
Positive exemplers Negative exemplers
Sales proceeds Depreciation
Rent Received Rent Paid
Fees Salaries Paid
Can you infer anything about my concept?
TESTING THE ATTAINMENT OF THE CONCEPT
Teacher give some more unlabelled positive and negative examples to
test whether the student identifies the concept.
[Royalty, Printing & Stationary, Depreciation, Interest received, wages
paid]
Very good, students identified the common characteristics of the
positive examples. They also hypothesis that the idea in teacher’s mind
is “Revenue”. Teacher clarifies the concept with its meaning.
Revenue is the income derived by the business from activities
incidental to the main activities.
Teacher asks the students to suggest a few more examples for income.
Observes
Analyses
Inferring
Identifies
Clarifies
Generate
some
examples

3. Phase
3
Teacher shows some flash cards
Positive exemplars Negative exemplars
Salaries paid Commission received
Purchase Interest received
Rent Paid Sales proceeds
Can you infer anything about my concept?
The following unlabelled examples are provided to the students and
they are asked to identify the given exemplars are positive or negative.
[Machinery, Wages, Telephone charge, Rent received, Interest
received, Investment]
Students identified the common characteristics of positive exemplars.
They also hypothesis that the idea in teacher’s mind is “expenses”.
Teacher clarifies the concept with its meaning.
The amount spent for services obtained or cost of resources consumed
to earn profit are known as expenses.
Teacher asks the students to give some more examples of expenses.
ANALYSIS OF THINKING STRATEGY
Teacher ask the students to explain the procedure they have followed
to arrive at the idea. Teacher clarifies the doubts raised by the students
and conclude the class.
FOLLOE UP ACTIVITY
 Review Questions
1. What do you mean by revenue?
2. What do you mean by expenses?
 Enrichment Programme
1. Write a short note on revenue & expenses.
Principles of Reaction: - Teacher encourages the students to generate
hypothesis. Teacher also helps the students to clarify their idea.
Social System: - When the teacher shows flash cards, the system is
highly structured. When the students classify the examples as positive
and negative and generate hypothesis, the system is moderately
structures. The system become low structured, when the students
explain how they arrived at the concept.
Analyses
inferring
Identifies
Clarifies
Explain
Give
answers