ASSESSMENT TASK: 2
EDSE12013 Senior Phase Pedagogy
Lesson plans and critical deconstruction
1
Contents
1.
2.
Part A - Unit of work ................................................................................................................... 4
1.1.
Introduction ........................................................................................................................ 4
1.2.
Brief outline of where LEP’s fit in unit of work ................................................................... 4
1.3.
Instructional Design Strategy diagram ................................................................................ 5
Part A - Lesson Plans ................................................................................................................... 6
2.1
Learning Experience Plan (LEP 1) ...................................................................................... 6
2.2
Learning Experience Plan (LEP 2) .................................................................................... 15
2.3
Learning Experience Plan (LEP 3) .................................................................................... 26
3.
Part B - Deconstruction .............................................................................................................. 35
4.
Conclusion ................................................................................................................................. 37
5.
Graphic organisers ........................................................................ Error! Bookmark not defined.
5.1.
Appendix 1.1: Financial ratio analysis – concept map ......... Error! Bookmark not defined.
5.2.
Appendix 1.2: Key ratios ...................................................... Error! Bookmark not defined.
5.3.
Appendix 1.3: Ratios - cheat sheet ...................................... Error! Bookmark not defined.
5.4.
Appendix 1.4: Ratios - industry average .............................. Error! Bookmark not defined.
5.5.
Appendix 1.5: Current ratio ................................................. Error! Bookmark not defined.
5.6.
Appendix 1.6: Quick ratio..................................................... Error! Bookmark not defined.
5.7.
Appendix 1.7: Debt ratio ...................................................... Error! Bookmark not defined.
5.8.
Appendix 1.8: Working capital ............................................. Error! Bookmark not defined.
5.9.
Appendix 1.9: Profit Margin ................................................. Error! Bookmark not defined.
5.10.
Appendix 1.10: Decision-making model .......................... Error! Bookmark not defined.
5.11.
Appendix 1.11 Decision-making process graphic organiser ........... Error! Bookmark not
defined.
5.12.
Appendix 1.12: Decision-making process guidelines ....... Error! Bookmark not defined.
5.13.
Appendix 1.13: LEP 1 – Dimensions of Learning 1 & 5 focus .......... Error! Bookmark not
defined.
5.14.
Appendix 1.14: LEP 2 – Dimensions of Learning 1 & 5 focus .......... Error! Bookmark not
defined.
5.15.
Appendix 1.15: LEP 3 – Dimensions of Learning 1 & 5 focus .......... Error! Bookmark not
defined.
5.16.
Appendix 1.16: Harvey Norman income statement ........ Error! Bookmark not defined.
5.17.
Appendix 1.17: Harvey Norman balance sheet ............... Error! Bookmark not defined.
2
5.18.
Appendix 1.18: Harvey Norman ratio analysis ................. Error! Bookmark not defined.
5.19.
Appendix 1.19: JB Hi-Fi income statement ...................... Error! Bookmark not defined.
5.20.
Appendix 1.20: JB Hi-Fi balance sheet ............................. Error! Bookmark not defined.
5.21.
Appendix 1.21: JB Hi-Fi ratio analysis .............................. Error! Bookmark not defined.
5.22.
Appendix 1.22: Formative assessment task: Short-answers and objective test..... Error!
Bookmark not defined.
5.23.
Appendix 1.23: Formative assessment techniques and grading .... Error! Bookmark not
defined.
5.24.
Appendix 1.24: Six Thinking Hats roles ............................ Error! Bookmark not defined.
5.25.
Appendix 1.25: KWL chart................................................ Error! Bookmark not defined.
5.26.
Appendix 1.26: Self-assessment check list....................... Error! Bookmark not defined.
5.27.
Appendix 1.27: Providing Feedback mechanism ............. Error! Bookmark not defined.
5.28.
Appendix 1.28: Sequence of questions............................ Error! Bookmark not defined.
6. Unit of work - Learning objectives and summative assessment methods . Error! Bookmark not
defined.
6.1.
Appendix A.1: Syllabus document - area of study ............... Error! Bookmark not defined.
6.2
Appendix A.2: School work program - learning objectives .. Error! Bookmark not defined.
6.3
Appendix A.3: Emmaus College student profile .................. Error! Bookmark not defined.
6.4
Appendix A.4: School work program - course organisation and assessment plan ..... Error!
Bookmark not defined.
6.5
Appendix A.5: Summative assessment task (unsupervised) Error! Bookmark not defined.
6.6
Appendix A.6: Summative assessment techniques and exit standards .... Error! Bookmark
not defined.
7.
Appendix 7.1: Classroom rules..................................................... Error! Bookmark not defined.
8. Appendix 8.1: Maintain positive communication with senior phase of learners ............... Error!
Bookmark not defined.
9. Appendix 9.1: Inspirational phrases to motivate students in times of hardships .............. Error!
Bookmark not defined.
10. References ................................................................................... Error! Bookmark not defined.
11. Bibliography ................................................................................. Error! Bookmark not defined.
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1. Part A - Unit of work
1.1. Introduction
The unit plan chosen for Assignment 2 is titled “ES9 Analysis of Financial Reports”. This unit of work
is part of “elective studies” in year 12 Accounting which is a Senior Authority subject (QSA, 2010, p.
6). This 15 hour component is delivered in semester 3 at Emmaus College, North Rockhampton. In
this unit, students use the financial reports to evaluate business performance. The detailed learning
objectives are presented in Appendix A.1 (QSA, 2010, p. 6) and Appendix A.2 (Emmaus College,
2011).
This unit of work contributes to the summative assessment. The unsupervised “Practical
assessment” and “Extended response” assessment techniques are used to assess student’s
knowledge and understanding of this unit (QSA, 2010, p. 17-23). Students are expected to meet the
dimensions “applied practical processes” and “interpretation and evaluation” (QSA, 2010, p. 17-23).
At the end of this unit, students will complete an individual assignment to perform a financial
analysis of a given firm, make decisions and/or recommendations based on the financial ratio
analysis and provide 5-7 minute multimodal presentation (Appendix A.4 and A.5; Emmaus College,
2011). The summative assessment task, evaluation methods and exit standards for the unit of work
are shown in Appendix A.5 and A.6.
1.2. Brief outline of where LEP’s fit in unit of work
1. Introduce the concept of
financial ratios. Measuring
the firm’s liquidity using the
current ratio and quick ratio.
LEP 1
4. Analysing the
effectiveness of a business
using the “Economic Value
Added” ratio. Discussion
about the (unsupervised)
summative assessment task:
explanation and tips.
7. Establishing criterion to
evaluate the performance of
a company using the
calculated ratios.
10. Students work
independently on the
summative assignment task.
Advise students to refer to
the assessment task and exit
standards regularly.
13. Students use the selfassessment criteria sheet to
self-critique their work and
continue with the
summative assessment task
to make the necessary
changes accordingly.
2. Measuring the firm’s ability
to pay debt using the debt
ratio. Evaluating the
profitability of a firm using the
profit margin calculations.
5. Discussion about evaluating
the managerial effectiveness
and financial stability of a
company. Scaffold students to
design criterion for weighing
the liquidity, profitability, cash
flow and operational
efficiency of a firm.
8. Application of decision
making model to make a
valuable decision for a real-life
scenario. LEP 3
11. Peer-assessment: students
are asked to swap their work
with the person sitting next to
them. Peers will go through
the work of the other person
and provide feedback.
14. Multimodal presentation
of summative assessment
task. Students present their
company’s financial ratio
analysis, decisions and/or
recommendations.
3. Evaluating the firms’ working
capital and analysing shares as an
investment using the “Price to
earnings ratio”.
6. Modeling of complex reasoning
process “decision making”.
Introduce decision making model
and demonstrate the process using
a simple example. LEP 2
9. Scaffold students to calculate
ratios using excel spreadsheets.
Students work independently on
the summative assessment task.
12. Students work independently on
the summative assessment task.
The learning manager will check
students work and provide
constructive feedback.
15. Revising the “Analysis of
Financial Reports” concepts and
discussion about students learning’s
and comments. Discussion about
how students can extend this
knowledge and use it meaningfully
in real-life.
4
1.3. Instructional Design Strategy diagram
5
2. Part A - Lesson Plans
2.1 Learning Experience Plan (LEP 1)
Year level(s)
Duration
Focus
Implementation
date(s)
12
60
minutes
Introduce the concept of financial ratios. Measuring the firm’s liquidity using the
current ratio and quick ratio.
Curriculum area(s)
Accounting
NOTE: Use the relevant curriculum document: Australian Curriculum (P-10); QSA Queensland Kindergarten Learning Guideline; QSA Early Years Curriculum Guidelines; QSA Essential Learnings
and Standards (Years 1 -9); QSA Learning area (Year 10); QSA Subject syllabus/SAS (Years 11 – 12), and other curriculum sources (school priorities, etc.)
Prior knowledge:
LMQ1 - What does the learner already know? (Links to prior knowledge & interests including
diagnosis of previous learning experiences)
 Introductory analysis and interpretation of ratios - CS2 Core studies, Year 11 Semester 1 (QSA, 2010, p. 6; Appendix A.3)
 Reading and interpreting the financial statements - income statement, balance sheet and cash flow statement - CS1 Core studies, Year 11 Semester 1
(QSA, 2010, p. 6; Appendix A.3)
Learning outcomes/standards:
LMQ2 - Where does the learner need/want to be?
(Knowledge & understanding & skills to be acquired or further developed. Draw upon relevant content descriptions from curriculum document to inform specific outcomes/standards for this learning
experience. Foreground achievement standards that will inform assessment. Use descriptors appropriate for phase of learning & curriculum. QSA, 2011, defines curriculum as “the sum total of the
learning and development experiences that are offered by a school, formally and informally, in class and out of class”.)
Knowledge & understanding:
(declarative)
Students will know the
 Concept of financial ratios
 Benefits of financial ratio analysis in the real-world
 Current ratio and quick ratio
Skills:
(procedural/do)
Student can
 Calculate the current ratio and quick ratio for a company called
“Carbon Conscious”.
 Compare the current ratio and quick ratio of Carbon Conscious with
the industry average ratios to measure the firm’s liquidity.
 Draw conclusions about the firm’s liquidity and make comments about
the company’s financial short-term stability.
6
Learning processes:
LMQ3 - How does the learner best learn?
DoL1 Focus - What Attitudes and Perceptions will be the focus of this LEP and how will I support
individual learners? (Including differentiated teaching for student diversity.)
DoL5 Focus - What Habits of Mind will be the focus of this LEP and how will I support their
development?
Classroom Climate: Respond positively to student’s incorrect responses or
lack of responses: Respond positively to student’s incorrect responses or
lack of responses: Encourage students to answer the questions of different
degrees of cognitive complexity. Provide stimulating hints for inducing
curiosity and enthusiasm in students. Ask students meaningful and
interesting questions initially until they develop the confidence that they can
do it. Exhibit pleasant gestures and give positive feedback to students for
varied responses. Emphasize that it is okay to make mistakes as long as they
are trying.
Creating Thinking: Persevere: Research proved that the lack of natural talent
is irrelevant to great success. The secret is painful, demanding practice and
hard work. Nobody is great without work. So greatness isn't handed to
anyone (Colvin, 2006). Inspire students to maintain an approach of
perseverance.
Source: (Marzano & Pickering, 1997; Appendix 1.13, Colvin, 2006)
Classroom Tasks: Help students understand how learning accounting is
valuable in everyday life: Emphasize the importance of accounting in
everyday life. Advise them that a student, who has an accounting
knowledge, can look after his or her own finances and be able to make
smart investment decisions in the future. Hence, they are likely to have
secure financial position which is essential to survive in this competitive
world. Furthermore, every firm needs at least one accountant or a person
who has some accounting background to look after the firm’s financial
information so the chances of getting a job is higher for people with an
accounting background.
Source: (Marzano & Pickering, 1997; Appendix 1.13)
7
Time
Learning procedures
Dimensions of Learning
(DoL) focus.
LMQ5 - What will constitute the learning journey?
LMQ6 - Who will do what?
including teaching strategies
to be used
Resources
LMQ4 - What
resources do I have
at my disposal?
(Include adjustments in the learning experiences to accommodate learner
difference.)
60
Minut
es
Preparation before the commencement of the class:
The lesson plan is written on the board for students to know
what exactly will be taught in the class and what they are
expected to do during the lesson.
Financial ratio
analysis concept
map
(Appendix 1.1)
On the white board the following information is written:
Year 12 - Accounting
Key ratios
graphic
organiser
(Appendix 1.2)
Today’s Tasks:
1. Introduce the concept of financial ratios
2. Calculate the current ratio and quick ratio for a company
called “Carbon Conscious”
Operational Health & Safety (OHS) standards: Ensure that
1. Students can clearly see the blackboard and teacher
demonstrations
2. All students are comfortably seated on the floor or at
desks (Ewing, Lowrie & Higgs, 2010, p. 86)
Maintain positive communication and relationship with senior
phase of learners (Appendix 8.1)
Handouts: Handout
1. The classroom rules and expectations (Appendix 7.1)
2. Financial ratio analysis concept map, key ratios, ratios
cheat sheet and ratios industry average graphic organisers
(Appendix 1.1, 1.2, 1.3 and 1.4).
3. Graphic organisers for calculating the current ratio, quick
Ratios - cheat
sheet
(Appendix 1.3)
Ratios - industry
average graphic
organiser
(Appendix 1.4)
Assessment & feedback
LMQ7 - How will I check to see the learner has
achieved the learning outcomes? (See also the
QSA Assessment Bank.)
LMQ8 - How will I inform others?
(Include moderation of teacher judgments of
standards if necessary.)
Checking students in-depth
knowledge / formative assessment:
Record student’s progress and
learning outcomes in the “Formative
assessment techniques and grading”
graphic organiser (Appendix 1.23).
The formative assessments techniques
used in this learning experience are:
1. Forced-choice items and shortanswer questions (Appendix 1.22).
2. Peer-assessment.
3. Teacher observation (running
record).
4. Homework.
5. Sequence of higher order thinking
questions (sequence of questions Appendix 1.28)
Communication
techniques
(Appendix 8.1)
8
ratio, debt ratio, working capital and the profit margin
(Appendix 1.5, 1.6, 1.7, 1.8 and 1.9)
4. The KWL chart (Appendix 1.25)
5. The summative assessment task, evaluation methods and
the exit standards (Appendix A.5 and A.6).
Establish expectations / classroom rules (Appendix 7.1):
Clearly articulate and demonstrate the boundaries of prosocial behaviour (Queensland Government, 2007) to maintain
confidence and poise in the classroom.
Introduce the concept of financial ratios:
1. Students work in a group of 3: Ask students to discuss
what they know about financial ratios with their group
members. Give them 3 minutes time to summarise their
ideas. Nominate one person in each group to present
their findings.
2. Model from the board and encourage students to fill the
KWL chart (Appendix 1.25).
3. Students work individually: Provide stimulating hints and
assist students to complete the KWL chart with
meaningful information.
4. Students work in pairs: Ask students to exchange their
KWL chart with their partner. Encourage them to read
each other’s KWL chart and share their learning’s and
misconceptions.
5. Model from the board and help students to record their
learning’s in the graphic organiser/ concept map
(Appendix 1.1).
6. Students work individually: Students will prepare the
graphic organiser to organise the new declarative
knowledge (i.e. the concept of financial ratios) they are
acquiring.
7. Continuously encourage students to ask questions to
Summative
assessment task
- unsupervised
(Appendix A.5
and A.6).
Classroom Rules
(Appendix 7.1)
DOL 2: Construct
meaning: 3 minute
pause
DOL 2: Construct
meaning: KWL
DOL 2: Organise: Use
graphic organiser
KWL chart
(Appendix 1.25)
Feedback: Provide feedback in the
spirit of constructive feedback and in a
supportive manner (Dargusch, 2013,
p. 8).
Four different levels of feedback will
be provided (Appendix 1.27) during
the lessons throughout the learning
journey.
1. Feedback about the task
2. Feedback about the processing of
the task
3. Feedback about self-regulation
4. Feedback about the person
(O’Donnell et al., 2011, pp. 66-67)
Student’s progress will be reported to
students and parents at the end of the
unit / parent-teacher-interviews /
email parents as per the school policy
using the “Formative assessment
techniques and grading” sheet
(Appendix 1.23).
Formal feedback will be provided
about the summative assessment task
(Appendix A.5) adhering to the
evaluation methods and exit
9
ensure that they understand the concepts thoroughly.
8. Emphasize to students the importance of learning about
financial ratio analysis and its use in the real-world.
9. Inspire students to relate the concepts they have learned
today to real-life experiences where the knowledge can
be used.
10. Students work in a group of 4: Motivate students to
identify and share with each other why they think the
knowledge of financial ratios is important.
Inspiration story: Tell students the inspiring story of Warren
Buffett. He even sold assorted products as a door to door
salesman. He invested in shares while growing up. He bought
three shares in Cities Services when he was eleven (Buffets
Books, n.d.).
Questioning time:
1. Put each question to the class, pause for 2 seconds and
then nominate students randomly to answer the
questions.
2. Ask students questions that are listed in the sequence of
questions – cognitive level “knowledge” (Appendix 1.28).
3. Give them stimulating clues to participate actively in the
classroom activities and persuade interest in learning.
4. Respond appropriately to students varied responses or no
responses.
5. Maintain eye contact with students for encouraging them
to answer the questions.
6. Exhibit pleasant gestures and give positive feedback to
students for varied responses. Emphasize that it is okay to
make mistakes as long as they are trying.
standards articulated in the Appendix
A.6.
DOL 1: Classroom
Tasks: Help students
understand how
learning accounting is
valuable in everyday
life (Appendix 1.13)
Bloom's taxonomy
sequence questioning
Sequence of
questions
(Appendix 1.28)
Create a climate that
is conducive to
questioning (Ewing et
al., 2010, p. 100)
DOL 1: Classroom
Climate: Respond
positively to student’s
incorrect responses or
lack of responses
(Appendix 1.13)
10
Calculate the current ratio and quick ratio:
1. Students work in a group of 4: Ask students to recall and
discuss the formulas they have learned in grade 11 for
calculating the current ratio and quick ratio.
2. Facilitate the whole class discussion: Encourage students
to share their knowledge with the entire class.
3. Model from the board to calculate the current ratio and
quick ratio.
4. Write down the formula for the current ratio and quick
ratio on board.
5. Current ratio = Total current assets/ Total current
liabilities.
6. Quick ratio = (Cash + Short-term investments + Net
current receivables) / Total current liabilities.
7. Show students where they can find the total current
assets and total current liabilities in the firm’s financial
statements (Appendix 1.5 and 1.6).
8. Students work individually: Students look at the financial
data for Carbon Conscious and identify different assets
and liabilities.
9. Motivate students to practise calculating ratios using
various companies’ financial statements at home.
Graphic
Organisers
Current ratio
(Appendix 1.5)
Quick ratio
(Appendix 1.6)
Debt ratio
(Appendix 1.7)
Working capital
(Appendix 1.8)
Profit Margin
(Appendix 1.9)
DOL 5: Critical
thinking: Persevere
(Appendix 1.13)
Inspiration story: Tell students the inspiring story of a
“Manager Who Couldn’t Write … became one of America’s
bestselling best-loved authors” (Sledge, 2005). Persuade
students to keep working until they accomplish their
aspirations.
10. Students work individually: Encourage students to
mentally rehearse the formulas and steps involved in
calculating the current ratio and quick ratio. Advise them
DOL 2: Construct
model: Mentally
rehearse steps
11
to write down the steps in their academic notes or
learning journal.
11. Students work in pairs/peer-assessment: Students discuss
and share their learning’s and academic notes with the
person sitting next to them. Encourage students to
provide each other constructive feedback to improve their
learning strategies.
12. Advice students the common errors people usually make
in interpreting the financial statements and calculating
the ratios. Tell them that people usually misinterpret
firm’s short-term investments and net current receivables.
13. Encourage students to read foot notes in the annual
financial reports to obtain more accurate information.
14. Students work individually: Let students practise
calculating the current ratio and quick ratio (Appendix 1.5
and 1.6).
15. Ask students to write down their evaluation about the
financial position of Carbon Conscious using the current
ratio and quick ratio in their notes or learning journal.
16. Peer-assessment: Ask students to exchange their notes
with the person sitting next to them.
17. Students will check peers responses and provide
appropriate feedback. When checking peer’s comments,
students are allowed to use the graphic organisers
(Appendix 1.5 and 1.6) as a guideline to verify their peers’
responses.
18. Ask students if they have any questions and clarify their
queries
Questioning time
1. Ask students how they are progressing with the
summative assessment task (Appendix A.5).
2. Ask students questions that are listed in the sequence of
questions – cognitive level “Comprehension” (Appendix
Peer-assessment
DOL 2: Shape: Point
out common errors
DOL 2: Internalise: Set
up practice schedule
Peer-assessment
Bloom's taxonomy
sequence questioning
Sequence of
questions
(Appendix 1.28)
12
1.28).
3. These are the stimulating questions that will assist
students to develop higher order thinking skills, enable
them to understand the financial analysis paradigms and
complete the summative assessment task (Appendix A.5).
4. Put each question to the class, pause for 2 seconds and
then nominate students randomly to answer the
questions.
5. Give them stimulating clues to participate actively in the
classroom activities and persuade interest in learning.
6. Respond appropriately to students varied responses or no
responses.
7. Maintain eye contact with students for encouraging them
to answer the questions.
Conclusion:
Revise the concept of financial ratios and the learning
strategies they have attained during the lesson. Encourage
students to refer their notes, handouts and graphic organisers
to complete the homework.
Respond positively to
the answers given by
the students. A happy
facial expression, a
nod or verbal
acknowledgement of
effort encourages
other students as well
as the respondent
(Ewing et al., 2010, p.
100).
Reflect on students learning:
Students work individually:
Ask students to write down in their notes
Head: What particularly caught your attention today? Why?
What made you think? What insights have you gained?
Heart: How do you feel about the financial ratio analysis?
Likes? Dislikes?
Hand: What are you going to do to master the ratio analysis
paradigms?
“Head Heart Hand”
strategy (Richardson &
Boyd, 2013, p. 34)
Knowledge sharing with the whole class: Nominate students
randomly to share what they have written in their notes with
13
the whole class.
Homework:
Handout the formative assessment task: Forced-choice items
and short-answers questions (Appendix 1.22). This test
includes short-answer questions, fill in the blanks and multiple
choice questions. Students are expected to complete this
work at home in 10 days’ time and return it to the teacher.
Formative
assessment
task: Shortanswers and
objective test
(Appendix 1.22)
Research activity:
Ask learners to research on three companies from different
sectors e.g. service, retail and manufacturing of their choice.
Then visit those firm’s web sites and download their annual
reports. Locate the three financial statements (Equity, Income
Sheet and the Balance sheet) from those annual reports.
Step 1: Compare and contrast the financial statements across
the three business sectors
Step 2: Calculate the ratios to evaluate all the three firm’s
liquidity and financial stability
Reflection:
LMQ9 - Why has the learner (achieved/)not achieved the learning outcomes (standards)?
(Feedback to the student & teacher about what is needed to inform future learning - what worked and what didn’t. Were the knowledge & understanding & skills achieved? Learning diagnosis
including individual learning issues that need to be addressed.)





Reflect on the lesson plan – Did students understand the concept of financial ratio analysis thoroughly?
How did they respond to the higher order thinking questions posed in the class?
Do they understand that learning financial ratio analysis will be useful in their real life to make smart investment decisions?
What did they like and dislike in the lesson? What did they find it interesting, boring, easy, challenging or difficult to understand? How did the learners
participate and respond? Did students perform calculations accurately without making errors?
Describe the Learning Design process undertaken for the lesson? What was effective? What did not work? What could have been done differently? Were
the adopted DOL and teaching strategies effective for the year 12 cohort?
14
2.2 Learning Experience Plan (LEP 2)
Year level(s)
Duration
Focus
Implementation
date(s)
12
60
minutes
Modeling the complex reasoning process - Decision making
Curriculum area(s)
Accounting
NOTE: Use the relevant curriculum document: Australian Curriculum (P-10); QSA Queensland Kindergarten Learning Guideline; QSA Early Years Curriculum Guidelines; QSA Essential Learnings
and Standards (Years 1 -9); QSA Learning area (Year 10); QSA Subject syllabus/SAS (Years 11 – 12), and other curriculum sources (school priorities, etc.)
Prior knowledge:
LMQ1 - What does the learner already know? (Links to prior knowledge & interests including
diagnosis of previous learning experiences)
 Reading and interpreting the financial statements - Income statement, balance sheet and cash flow statement - CS1 Core studies, Year 11 Semester 1
(QSA, 2010, p. 6; Appendix A.3)
 Understand the concept of the current ratio and quick ratio (LEP 1)
 Calculating the debt ratio, working capital and profit margin (The previous lesson plans in this unit of work)
 Comprehend and appreciate the purpose of financial ratio analysis (LEP 1 and the previous lesson plans in this unit of work)
Learning outcomes/standards:
LMQ2 - Where does the learner need/want to be?
(Knowledge & understanding & skills to be acquired or further developed. Draw upon relevant content descriptions from curriculum document to inform specific outcomes/standards for this learning
experience. Foreground achievement standards that will inform assessment. Use descriptors appropriate for phase of learning & curriculum. QSA, 2011, defines curriculum as “the sum total of the
learning and development experiences that are offered by a school, formally and informally, in class and out of class”.)
Knowledge & understanding:
(declarative)
Students will know:
 What is the decision making model
 The requirements for adopting the decision making model
 The importance of selecting an accurate criterion and alternatives in
order to make quality decisions
 Benefits of using the decision making model in academic learning and
real-life
Skills:
(procedural/do)
Student can:
 Comprehend the decision making model to make quality decisions
 Use the graphic organiser to understand and apply the process of
decision making
 Establish the criterion
 Choose the alternatives
 Assign importance scores to criterion
 Assign quality scores to alternatives (using a benchmark)
 Calculate the quality points (multiplying the alternative scores by the
criterion scores)
15




Learning processes:
Calculate the total scores
Self-critique the process they have employed by revisiting the selected
criterion, importance scores and chosen alternatives
Make a high quality decision
Explain how they have reached the decision and articulate what they
have learned from the rigorous and methodical decision making
process
LMQ3 - How does the learner best learn?
DoL1 Focus - What Attitudes and Perceptions will be the focus of this LEP DoL5 Focus - What Habits of Mind will be the focus of this LEP and how will I
and how will I support individual learners? (Including differentiated support their development?
teaching for student diversity.)
Self -Regulated thinking: Identify and use necessary resources: Motivate
Classroom Climate: Help students understand that attitudes and
students to identify the necessary resources and use them efficiently
perceptions related to classroom climate influence learning: Help students throughout the learning journey. Students are encouraged to use the excel
become aware of famous people who have enhanced their learning by
spread sheets to practise the accounting concepts at home. Learning manager
maintaining positive attitudes.
will provide students the hand outs in every lesson with relevant theory and
demonstrated real-world examples. Students are encouraged to answer the
Classroom Tasks: Help students recognize that they have the abilities to
questions posed in the class by referring to their notes, concept maps, graphic
complete a particular task: The learning manager to assist student’s
organisers, set text book or discuss with their peers. Inspire students to take
understand that they have the capability to learn and apply the accounting
responsibility for their own learning by adopting self-regulated thinking.
concepts.
“Ability is what you're capable of doing.
“Beliefs have the power to create and the power to destroy. Human beings
Motivation determines what you do.
have the awesome ability to take any experience of their lives and create a
Attitude determines how well you do it” (Holtz, n.d.).
meaning that disempowers them or one that can literally save their lives”
(Robbins, n.d.).
Source: (Marzano & Pickering, 1997; Appendix 1.14; Holtz, n.d.)
Source: (Marzano & Pickering, 1997; Appendix 1.14; Robbins, n.d.)
16
Time
Learning procedures
Dimensions of Learning (DoL)
focus.
LMQ5 - What will constitute the learning journey?
LMQ6 - Who will do what?
including teaching strategies to be
used
Resources
LMQ4 - What
resources do I have
at my disposal?
Preparation before the commencement of the class:
The lesson plan is written on the board for students to
know what exactly will be taught in the class and what
they are expected to do during the lesson.
Handouts
Harvey Norman
income
statement
(Appendix 1.16)
On the white board the following information is written:
Year 12 - Accounting
Harvey Norman
Balance sheet
(Appendix 1.17)
Today’s Tasks:
1. Introduce the complex reasoning process: Decisionmaking model
2. Brainstorm the ideas to make quality decisions
3. Discuss how a quality decision making tool can help
an accounting student and a 21st century accountant
Handouts:
Handout income statement, balance sheet and ratio
analysis for Harvey Norman and JB Hi-Fi (Appendix 1.16,
1.17, 1.18, 1.19, 1.20 and 1.21) to all students.
Introduction and brainstorming about decision making:
1. Ask students what they mean by decision-making?
2. Students work in a group of 3: Ask them to discuss
and share how they generally make decisions
3. Give 3 minutes pause for students to think and
verbalise their responses
4. Students think individually: After listening to the
ideas of their peers and techniques about decision
LMQ7 - How will I check to see the learner has
achieved the learning outcomes? (See also
the QSA Assessment Bank.)
LMQ8 - How will I inform others?
(Include moderation of teacher judgments of
standards if necessary.)
(Include adjustments in the learning experiences to accommodate
learner difference.)
60
Minut
es
Assessment & feedback
Harvey Norman
ratio analysis
(Appendix 1.18)
JB Hi-Fi income
statement
(Appendix 1.19)
DOL 2: Construct meaning: 3
minute pause
Checking students in-depth
knowledge / assessment:
Record student’s progress and
learning outcomes in the “Formative
assessment techniques and grading”
graphic organiser (Appendix 1.23).
The formative assessments
techniques used in this learning
experience are:
1. Teacher observation (running
record).
2. Homework.
3. Sequence of higher order
thinking questions (Sequence of
questions - Appendix 1.28)
Feedback: Provide feedback in the
spirit of constructive feedback and in
a supportive manner (Dargusch,
2013, p. 8).
JB Hi-Fi
Balance sheet
(Appendix 1.20)
17
5.
6.
7.
8.
making, ask students to think if they have been using
the right approach to take critical decisions in their
personal life? Advise them to make a note if they
have learned something useful from their peers.
Whole class discussion: Facilitate stimulating
discussion regarding how important it is to take
correct decisions in life for academic success and
beyond. Motivate students to participate actively in
the discussion.
Brainstorm ideas and discuss how high quality
decision making skills can help an accounting student
and a 21st century accountant
Help students understand that attitudes and
perceptions influence learning.
Inspiration story: Tell students how Andrew Carnegie
grown from acute poverty, despite the unbearable
pangs of hunger, to a self-made steel magnate and
philanthropist by working hard and maintaining
positive attitude.
Four different levels of feedback will
be provided (Appendix 1.27) during
the lessons throughout the learning
journey.
1. Feedback about the task
2. Feedback about the processing
of the task
3. Feedback about self-regulation
4. Feedback about the person
(O’Donnell et al., 2011, pp. 66-67)
Decision-making
model
(Appendix 1.10)
Student’s progress will be reported
to students and parents at the end
of the unit / parent-teacherinterviews / email parents as per the
school policy using the “Formative
assessment techniques and grading”
sheet (Appendix 1.23).
Brainstorming
DOL 1: Classroom Climate:
Help students understand
that attitudes and
perceptions related to
classroom climate influence
learning (Appendix 1.14)
“Attitude can initiate one to take venture into the
impossible journey to set an example to the world
regardless of having encircled by unconquerable
difficulties” (Success Stories, 2013).
9. Encourage students to develop self-regulated
thinking and identify the necessary resources and use
them efficiently in order to complete any given task.
10. Students work in pairs: Ask students to share what
they think about learning decision making skills,
developing positive attitudes and perceptions and
developing self-regulated thinking.
11. Students work individually: Ask students to write
down one key/inspirational message they will take
JB Hi-Fi ratio
analysis
(Appendix 1.21)
Decision-making
model process
graphic
organiser
(Appendix 1.11)
Decision-making
guidelines
(Appendix 1.12)
DOL 5: Self -Regulated
thinking: Identify and use
necessary resources
Formal feedback will be provided
about the summative assessment
task (Appendix A.5) adhering to the
evaluation methods and exit
standards articulated in the
Appendix A.6.
18
from the above discussion
12. Handout decision-making model (Appendix 1.10),
decision-making process graphic organiser (Appendix
1.11) and decision-making guidelines (Appendix 1.12)
to all students.
Modeling Complex Reasoning Process (Decision making)
– teacher modeling from board while involving students:
1. Prepare students mentally for learning a new life skill
by exhibiting positive affect and excitement: Tell
students that they are going to acquire a very
important life skill today i.e. a very methodical,
rigorous and interesting process of decision making
2. Continuously encourage students to ask questions
during the class
3. Help students recognize that they have the abilities
to learn the decision making model. Prepare them to
visualize that the decision making process is very
fascinating to learn and particularly the skill will be
very useful in their personal life.
4. Advise students that this is the process used when
sports or celebrity awards are given
5. Whole class discussion: Discuss with students how
Shane Watson might have been awarded “2012 ICC
World 2020 man of the series championship”
6. Discuss what criteria the selection panel may have
used and how they were implemented in the
selection process to elect Shane Watson as the man
of the series.
7. Students work in pairs: Give students 3 minutes time
to think about the criterion and share their ideas with
the whole class.
8. Emphasize the importance of establishing the
DOL 1: Classroom Tasks:
Help students recognize that
they have the abilities to
complete a particular task
(Appendix 1.14)
DOL 2: Construct meaning: 3
minute pause
19
appropriate criteria and selecting the best
alternatives in the decision making process
9. Ask students if they have any questions and provide
appropriate answers.
Questioning time
1. Ask students how they are progressing with the
summative assessment task (Appendix A.5).
2. Ask students questions that are listed in the
sequence of questions – cognitive level “Application”
(Appendix 1.28).
3. These are exciting questions that will assist students
to develop higher order thinking skills, enable them
to master the concepts and complete the summative
assessment task (Appendix A.5) independently.
4. Put each question to the class, pause for 2 seconds
and then nominate students randomly to answer the
questions.
5. Give them stimulating clues to participate actively in
the classroom activities and persuade interest in
learning.
6. Respond appropriately to students varied responses
or no responses.
7. Maintain eye contact with students for encouraging
them to answer the questions.
Provide students a methodical decision making model
1. Give students a small decision making task
2. Advise students the first step is to identify and state
the decision making problem
Decision making problem: Look at the current ratio
and quick ratio of Harvey Norman and JB Hi-Fi and
decide which company has better short-term
liquidity? (Appendix 1.18 and 1.21).
3. Model the process of decision making by
Bloom's taxonomy sequence
questioning
Use sufficient wait time. The
teacher can enhance both
the analytic and problemsolving skills of students by
allowing sufficient wait time
before responding (Ewing et
al., 2010, p. 101).
Sequence of
questions
(Appendix 1.28)
Summative
assessment task
(Appendix A.5)
Harvey Norman
ratio analysis
(Appendix 1.18)
DOL 4: Complex Reasoning
Process: Decision Making
JB Hi-Fi ratio
analysis
(Appendix 1.21)
20
4.
5.
6.
7.
8.
9.
10.
11.
12.
demonstrating each step while explaining the
importance of every element.
Present students a graphic organiser to organise
alternatives, criterion, make decision and record their
learning’s (Appendix 1.11).
Encourage students to refer to the decision-making
model (Appendix 1.10) and decision-making
guidelines (Appendix 1.12) while solving the problem
and making the decision.
Tell students that we got a “problem statement”. We
need to solve the problem and make an accurate
decision by using a systematic approach. The next
step is to identify the alternatives to be considered in
the decision making process.
Students work in a group of 3: Encourage students to
think for 3 minutes about the alternatives and share
their ideas with the entire class. Teacher writes those
ideas on the board (these are the alternatives to
evaluate the short-term liquidity of a firm)
Assist students to weigh and assign the importance
score to each alternative
Involve students through think-aloud-process: Work
with students to identify the criterion that will be
used to decide among the alternatives.
Scaffold students to decide which criterion is more
important. Assign each criterion an importance score.
Use a five-point numeric scale to assign an
importance score 1 to 5. 1 being the lowest and 5
being the highest importance.
Involve students in assigning the weights or
importance score to each criterion.
Student’s think-pair-share: Encourage students to
think and discuss with a partner about the reasons
DOL 2: Organise: Have
students use graphic
organisers
Decision-making
model
(Appendix 1.10)
Decision-making
model process
graphic
organiser
(Appendix 1.11)
Decision-making
guidelines
(Appendix 1.12)
DOL 2: Construct meaning: 3
minute pause
21
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
for selecting those weights or importance scores.
Students will share their reasons with the whole
class.
Scaffold students to use the sound reasoning process
when they are assigning the importance scores to
each criterion.
Students work individually with the support from the
teacher: Score the alternatives by comparing them
with the benchmarks i.e. the industry average ratios
(Appendix 1.4) for each of the ratios. Again use the
five-point numeric scale 1 to 5. 1 being the lowest
and 5 being the highest.
Calculate the quality points each alternative has in
relation to the criterion.
Multiply the criterion weights by the alternative
weights.
Add the scores for each alternative to get the total
scores.
Compare the total quality points/scores for each of
the alternative and identify which alternative has the
highest score.
Students work in a group of 4: Ask students to think if
they are comfortable with the highest score and the
decision they are intending to make.
Ask them to think whether they should consider
changing the criterion or the scores assigned to each
criterion.
Encourage students to thoughtfully reexamine the
criterion, the importance scores assigned to each
criterion, the selected alternatives and the weights
assigned to each alternative.
Work with students and write down the final decision
Ratios - industry
average graphic
organiser
(Appendix 1.4)
22
23. Students work individually: Ask students to think for
3 minutes and write down what they have learned
through this process. Teacher nominates few
students to share their learning’s with others in the
classroom.
24. Small group activity: Form students into small groups
(three to four members in each group). Encourage
them to mentally rehearse the steps they have used
in the decision making process, outline the process
methodically and share with the whole class.
25. Ask students if they have any questions and provide
appropriate responses.
Questioning time
1. Ask students how they are progressing with the
summative assessment task (Appendix A.5).
2. Ask students the questions that are listed in the
sequence of questions – cognitive level “Analysis”
and “Synthesis” (Appendix 1.28).
3. These are the invigorating questions that will assist
students to develop higher order thinking skills,
enable them to enhance their analysis and synthesis
skills and complete the summative assessment task
(Appendix A.5) without supervision.
4. Put each question to the class, pause for 2 seconds
and then nominate students randomly to answer the
questions.
5. Give them stimulating clues to participate actively in
the classroom activities and persuade interest in
learning.
6. Respond appropriately to students varied responses
or no responses.
7. Maintain eye contact with students for encouraging
them to answer the questions.
DOL 2: Construct meaning: 3
minute pause
DOL 2: Construct model:
mentally rehearse steps
Bloom's taxonomy sequence
questioning
Prompt and Probe
(Dargusch, 2013)
Prompt - give hints or
elaborate on a student’s
answer to focus attention
Probe - ask for additional
information
Sequence of
questions
(Appendix 1.28)
Summative
assessment task
(Appendix A.5)
23
Conclusion: Revise the process of decision making model.
Reflect on students learning: “3-2-1” reflect strategy
Think (Reflect) Individually:
3 things: Ask students to recall and write down the three
things they found interesting or the important skills they
have learned and can use in their academic life or career?
2 things: Ask students to write two things that describes
why the information they have learned is relevant to
accomplish their life aspirations?
1 question: Ask students to write one intelligent question
that will assist them to apply the concepts they have
learned and complete the summative assessment task
with flying colours.
“3-2-1” reflect strategy
(Government of Western
Australia, 2007)
Pair: Then students will pair up with a partner and discuss
their 3-2-1 reflective answers.
Share: Ask for exciting “recalls”, “relevance” and
“stimulating questions” the pairs have generated to be
shared as a class to assess the level of students
understanding.
Homework: Ask students to make a decision of which car
they would buy. Remind them to establish a meaningful
criterion and apply the criterion using the sound
reasoning process to make a high quality decision.
Remind students to develop self-regulated thinking and
identify the necessary resources and use them efficiently
in order to complete the homework and the summative
assessment task. Encourage them to collect a list of
inspiring phrases as a valuable resource to motivate
DOL 5: Self -Regulated
thinking: Identify and use
necessary resources
24
students in times of hardships (Appendix 9.1). Encourage
students to maintain positive attitudes and perceptions
towards learning. Inspire them to have “can do” attitude.
DOL 1: Classroom Climate:
Help students understand
that attitudes and
perceptions related to
Motivate students to do the following exploratory activity classroom climate influence
for homework.
learning (Appendix 1.14)
Inspirational
phrases to
motivate in
times of
hardships
(Appendix 9.1)
Exploratory activity (optional):
Many long-term loans are payable over a period of time.
For example, when business takes out a mortgage to
finance a building, it pays off a fraction of that mortgage
every month.
Required: What criteria would you use to decide whether
to classify the mortgage as a current liability or a longterm liability, and how would you classify the mortgage?
(Cunningham, Nikolai, Baley, Kavanagh, Slaughter &
Simmons, 2012, p. 344).
Reflection:
LMQ9 - Why has the learner (achieved/)not achieved the learning outcomes (standards)?
(Feedback to the student & teacher about what is needed to inform future learning - what worked and what didn’t. Were the knowledge & understanding & skills achieved? Learning diagnosis
including individual learning issues that need to be addressed.)






Reflect on the lesson plan – Did the learners learn the concept of decision making process thoroughly? Did they use the sound reasoning process to
establish and apply the criterion in making the decision?
Do they really understand how important the criterion is to make quality decisions?
Do they understand that learning methodical decision making process and developing higher order thinking skills can enhance their scholastic
achievements and help them to accomplish their personal life goals?
What did they like and dislike in the lesson? What did they find it interesting, boring, easy, challenging or difficult to understand? How did the learners
participate and respond? Did students perform well in answering the cognitive level “Analysis” and “Synthesis” questions raised in the class?
Are the students developing the higher order thinking skills? If not, how can learning manager help them to acquire the complex reasoning processes?
Describe the Learning Design process undertaken for the lesson? What was effective? What did not work? What could have been done differently? Were
the incorporated DOL and teaching strategies effective for the senior phase of learners?
25
2.3
Learning Experience Plan (LEP 3)
Year level(s)
Duration
Focus
Implementation
date(s)
12
60
minutes
Applying the complex reasoning process (Decision making model) to solve an
accounting problem related to the real-world scenario.
Curriculum area(s)
Accounting
NOTE: Use the relevant curriculum document: Australian Curriculum (P-10); QSA Queensland Kindergarten Learning Guideline; QSA Early Years Curriculum Guidelines; QSA Essential Learnings
and Standards (Years 1 -9); QSA Learning area (Year 10); QSA Subject syllabus/SAS (Years 11 – 12), and other curriculum sources (school priorities, etc.)
Prior knowledge:
LMQ1 - What does the learner already know? (Links to prior knowledge & interests including
diagnosis of previous learning experiences)
 Reading and interpreting the financial statements - Income statement, balance sheet and cash flow statement - CS1 Core studies, Year 11 Semester 1
(QSA, 2010, p. 6; Appendix A.3); Six Thinking Hats Program (Year 11 Semester 1; Conversation with the mentor teacher)
 Understand the concept of financial ratio analysis, current ratio and quick ratio (LEP 1)
 Calculating the debt ratio, working capital and profit margin (The previous lesson plans in this unit of work)
 Comprehend and appreciate the purpose of financial ratio analysis (LEP 1 and the previous lesson plans in this unit of work)
 Knowledge and understanding of the complex reasoning process - decision making model (LEP 2)
Learning outcomes/standards:
LMQ2 - Where does the learner need/want to be?
(Knowledge & understanding & skills to be acquired or further developed. Draw upon relevant content descriptions from curriculum document to inform specific outcomes/standards for this learning
experience. Foreground achievement standards that will inform assessment. Use descriptors appropriate for phase of learning & curriculum. QSA, 2011, defines curriculum as “the sum total of the
learning and development experiences that are offered by a school, formally and informally, in class and out of class”.)
Knowledge & understanding:
(declarative)
Students will know:
 What is the decision making model
 The requirements for adopting the decision making model
 The importance of selecting an accurate criterion and alternatives in
order to make high quality decisions
 Benefits of using the decision making model in an academic learning
environment and beyond
Skills:
(procedural/do)
Student can:
 Master the decision making model to make high quality decisions
related to the real-world scenario
 Use the graphic organiser to understand and apply the process of
decision making
 Establish the appropriate criterion
 Choose the best alternatives for making quality decisions
 Assign importance scores to each criterion
26






Learning processes:
Assign quality scores to selected alternatives (using a benchmark)
Calculate the quality points (multiplying the alternative scores by the
criterion scores)
Calculate the total scores
Self-critique the process used by reexamining the selected criterion,
importance scores and chosen alternatives
Make the decision
Explain how they have reached the decision and articulate what they
have learned from the decision making process
LMQ3 - How does the learner best learn?
DoL1 Focus - What Attitudes and Perceptions will be the focus of this LEP and how will I support
individual learners? (Including differentiated teaching for student diversity.)
DoL5 Focus - What Habits of Mind will be the focus of this LEP and how will I support their
development?
Classroom Climate: Recognize and provide for student’s individual
differences: Plan varied classroom activities so that all students have
opportunities to learn in their preferred style, readiness level and pace at
which they are comfortable.
Habits of mind: Learning Continuously: LM to develop habit of mind "Learning
Continuously" to keep learning and strive for improvement. Be in a continuous
learning mode and do not confront learning opportunities with fear. Where
appropriate encourage students to develop this essential and energetic
mental habit.
Classroom Tasks: Provide appropriate feedback: Inspire students by giving
positive and inspiring feedback as often as possible. Provide feedback such a
way that it will assist students to build confidence in their ability to
complete challenging and complex tasks.
“Commit yourself to lifelong learning. The most valuable asset you’ll ever
have is your mind and what you put into it” (Tracey, n.d.).
“You can teach a student a lesson for a day; but if you can teach him to learn
by creating curiosity, he will continue the learning process as long as he lives”
(Bedford, n.d.).
Source: (Marzano & Pickering, 1997; Appendix 1.15)
Source: (Marzano & Pickering, 1997; Appendix 1.15; Tracey, n.d.; Bedford,
n.d.)
27
Time
Learning procedures
LMQ5 - What will constitute the learning journey?
LMQ6 - Who will do what?
Dimensions of
Learning (DoL)
focus.
including teaching
strategies to be used
(Include adjustments in the learning experiences to accommodate
learner difference.)
Resources
Assessment & feedback
LMQ4 - What resources
do I have at my
disposal?
LMQ7 - How will I check to see the learner has achieved
the learning outcomes? (See also the QSA Assessment
Bank.)
LMQ8 - How will I inform others?
(Include moderation of teacher judgments of standards if
necessary.)
60
Minut
es
Preparation before the commencement of the class:
The lesson plan is written on the board for students to
know what exactly will be taught in the class and what
they are expected to do during the lesson.
Checking students in-depth knowledge /
assessment:
Record student’s progress and learning
outcomes in the “Formative assessment
techniques and grading” graphic organiser
(Appendix 1.23).
On the white board the following information is written:
Year 12 - Accounting
Today’s Tasks:
Students will apply the decision-making model related to
the real-life scenario.
Discuss with students how they feel about learning
something new. Inspire students to maintain productive
mental habits, try to keep learning continuously and
cherish the happiness in continuous learning. Give
students a good quotation:
DOL 5: Habits of
mind: Learning
Continuously
(Appendix 1.15)
The formative assessments techniques used
in this learning experience are:
1. Teacher observation (running record)
2. Homework
3. Sequence of higher order thinking
questions (Sequence of questions Appendix 1.28)
4. Self-assessment (Appendix 1.26)
“All of the top achievers I know are life-long learners...
Looking for new skills, insights, and ideas. If they're not
learning, they're not growing... not moving toward
excellence” (Waitley, 1933).
Life is too short to learn from our own experiences.
Encourage students to learn from the other people’s
28
positive experiences and inspirational success stories:
Feedback: Provide feedback in the spirit of
constructive feedback and in a supportive
manner (Dargusch, 2013, p. 8).
Inspiration story:
Tell students how a 100-year-old student ‘Bholaram Das’
is still learning. Bholaram claims he had a very fulfilling
100 years, having been a teacher, became a lawyer, then
a magistrate, and retired as a judge. Now he is pursuing a
doctorate degree at the age of 100 years (Pai, n.d.).
Four different levels of feedback will be
provided (Appendix 1.27) during the lessons
throughout the learning journey.
1. Feedback about the task
2. Feedback about the processing of the
task
3. Feedback about self-regulation
4. Feedback about the person
(O’Donnell et al., 2011, pp. 66-67)
Advise students that “UC Irvine neurobiologists have
provided the first visual evidence that learning keeps the
brain healthy and helps in limiting the debilitating effects
of ageing on memory and the mind” (Indo Asian New
Service, n.d).
“Follow your dreams, work hard, practice and
persevere. Make sure you eat good food, get plenty
of exercise and maintain a healthy lifestyle”
(Cohen, n.d.)
Applying the Complex Reasoning Process (Decision
making) – teacher facilitates student-centred task:
1. Tell students that today they are going to apply the
decision making model they have learned in the
previous lesson to analyse an interesting real-life
scenario and draw the most accurate conclusion.
2. Give students the scenario to work on.
Scenario: You regard JB Hi-Fi very high because You
buy lot of electrical gadgets from them. You believe
JB Hi-Fi is a great company. Your friend purchases all
the electrical gadgets from Harvey Norman. Your
friend says Harvey Normal is performing well. As you
are studying an accounting subject, you have
acquired all the knowledge and skills required to read
Student’s progress will be reported to
students and parents at the end of the unit /
parent-teacher-interviews / email parents as
per the school policy using the “Formative
assessment techniques and grading” sheet
(Appendix 1.23).
DOL 4: Complex
Reasoning
Process: Decision
Making
Formal feedback will be provided about the
summative assessment task (Appendix A.5)
adhering to the evaluation methods and exit
standards articulated in the Appendix A.6.
29
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
and interpret the firm’s financial statements and
calculate the ratios. Your task is to evaluate and
identify the company that is most stable
economically.
Students work in a group of 6: Recognize and provide
for student’s individual differences. Form the groups
such a way that each group has students with mixed
learning abilities and personalities.
Ask students to form into groups. Each group has 6
students.
Advise students that they will be using the Six
Thinking Hats (de Bono Thinking Systems, n.d.)
program to apply the decision making model.
Teacher quickly revises the process and the rules of
using the Six Thinking Hats program. Students have
used the Six Thinking Hats strategy in year 11.
Handout the graphic organiser that explains the roles
of Six Thinking Hats (Appendix 1.24)
Assign each person a different hat/role (white hat,
red hat, black hat, yellow hat, green hat and blue hat)
in each group.
Teacher uses questions from the decision making
model (Appendix 1.10) to run the Six Thinking Hats
program.
Advise students to use the decision-making process
graphic organiser (Appendix 1.11) to apply the
process methodically and determine the solution.
Encourage students to use the decision-making
guidelines graphic organiser (Appendix 1.12) for help.
Teacher gives first question from the decision-making
model (Appendix 1.10) to each of the groups.
Students are expected to use their six hats to
generate solutions and share with the entire cohort.
DOL 1: Classroom
Climate:
Recognize and
provide for
student’s
individual
differences
(Appendix 1.15)
Six thinking hats
roles
(Appendix 1.24)
Decision-making
model
(Appendix 1.10)
DOL 2: Organise:
Have students
use graphic
organisers
Decision-making
model process
graphic organiser
(Appendix 1.11)
Decision-making
guidelines
(Appendix 1.12)
30
14. Monitor students closely as they select and weigh the
alternatives and criterion
15. Encourage students to focus on selecting precise
criterion and alternatives
16. Provide encouraging feedback when students ask for
help or when they need support or look confused
17. Do not provide direct answers rather give them
stimulating clues to induce curiosity in students. That
will inspire them to think outside their square and
find solutions on their own.
18. Teacher repeats the same process, gives remaining
questions from the decision-making model (Appendix
1.10) to all the groups until students complete the
task.
19. Students work in a group of 6: Ask students to think
for 3 minutes, mentally rehearse the process they
have employed and explain how they have reached
their decision. Encourage them to articulate what
they have learned from the decision making process
and the Six Thinking Hats program.
20. Teacher explains to students the benefits of using the
Six Thinking Hats i.e. how it assists students to
enhance their higher order thinking skills.
21. Ask students if they have any questions and provide
the appropriate answers.
Questioning time:
1. Ask students how they are progressing with the
summative assessment task (Appendix A.5).
2. Students work in small groups to answer the
questions: Ask students the questions listed in the
sequence of questions – cognitive level “Evaluation”
(Appendix 1.28).
3. These are stimulating questions that will assist them
DOL 1: Classroom
Tasks: Provide
appropriate
feedback
(Appendix 1.15)
DOL 2: Construct
meaning: 3
minute pause
DOL 2: Construct
model: mentally
rehearse steps
Bloom's
taxonomy
sequence
questioning
Sequence of
questions
(Appendix 1.28)
Summative
assessment task
(Appendix A.5)
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to develop higher order thinking skills and enable
them to master the decision making abilities and
complete the summative assessment task (Appendix
A.5).
4. Put each question to the class, pause for 2 seconds
and then nominate students randomly to answer the
questions.
5. Give them stimulating clues to participate actively in
the classroom activities and persuade interest in
learning.
6. Respond appropriately to students varied responses
or no responses.
7. Maintain eye contact with students for encouraging
them to answer the questions.
Self-assessment: Give students comprehensive questions
to guide them in their self-assessment (Appendix 1.26).
Encourage
collaboration.
Allow students
time to seek help
from peers
(Marzano &
Pickering, 1997,
p. 19)
Self-assessment
check list
(Appendix 1.26)
Self-assessment
Ask students to:
1. Use a numerical rating scale from 1 (Low Expertise)
to 5 (High Proficiency) to aid in self-assessment.
2. Use the comments field to articulate the areas of
competency they need to improve further
Conclusion:
1. Revise the concept of complex reasoning process i.e.
decision-making model.
2. Encourage students to learn the concepts thoroughly,
mentally rehearse the steps, record the learning’s in
the graphic organiser, persevere, use the complex
reasoning skills, make quality decisions and have a
rewarding life.
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Reflect on students learning:
Group activity/presentation:
1. Ask students to form into groups. Each group has 5
students. Ensure that each group comprises of the
students who do not normally work together.
2. Ask each group to design a graphic organiser (the
skills they have learned in the unit of work) that
represents one of the topics below.
a. The complex reasoning processes
b. Learning strategies
c. Attitudes and perceptions
d. Productive mental habits
e. Financial ratio analysis concepts
Group activity /
presentation
(Marzano, 2007,
p. 30)
Learning manager will assign each group one topic from
the above so that each group will get a different topic.
3. Invite groups to present their graphic representations
and summaries to the whole class.
Homework:
Investigation Activity:
This activity is aimed to inspire students to access the
new information in an independent study.
Task: The following items appear (in millions) on 28 June
2011 financial statement of Moper Ltd.
Accounts Receivable: $ 5666
Inventory: 5838
Sales (net): 51271
Cost of goods sold: 34927
On 29 June 2011 Mooper had accounts receivable of
$5069M and inventory of $5384. Suppose that in
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February 2012, Mooper wants to arrange with its supplier
to pay for Merchandise 90 days after the purchase.
Required: Based on the above information, would you, as
a supplier, feel confident about the ability of Mooper to
pay you in 90 days? Justify your answer. If you were
making the decision to grant Mooper credit, what other
information would you like to know about Mooper Ltd?
(Cunningham, Nikolai, Baley, Kavanagh, Slaughter &
Simmons, 2012, p. 345).
Reflection:
LMQ9 - Why has the learner (achieved/)not achieved the learning outcomes (standards)?
(Feedback to the student & teacher about what is needed to inform future learning - what worked and what didn’t. Were the knowledge & understanding & skills achieved? Learning diagnosis
including individual learning issues that need to be addressed.)












Reflect on the lesson plan – Did the learners master the concept of decision making process? Did they use the sound reasoning process to establish and
apply the criterion in making the decision?
Do they really understand how important the criterion is to make quality decisions?
Did they select the accurate criterion and alternatives?
Did they assign the appropriate scores to criterion and alternatives?
Did they follow the decision making process thoroughly?
Do they understand that applying the methodical and rigorous decision making process and developing higher order thinking skills can enhance their
academic achievements and help them to accomplish their personal life aspirations?
What did they like and dislike? What did they find it interesting, boring, easy, challenging or difficult to understand? How did the learners participate and
respond? Did students perform well in answering the questions raised in the class?
Describe the Learning Design process undertaken for the lesson? What was effective? What did not work? What could have been done differently? Were
the adopted DOL and teaching strategies effective for the cohort?
Did they participate well in the Six Thinking Hats program? Did the program help them to develop higher order thinking skills and the abilities to think
from different perspectives?
Did students respond well to the inspirational stories?
Do they understand the benefits of maintaining positive attitudes and perceptions, and developing productive mental habits?
How did they take the approach of learning continuously? What could have been done differently to inspire all the students to develop the attributes of
lifelong learning?
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3. Part B - Deconstruction
This unit of work assists students to learn about the analysis of financial reports. In this
learning journey, students will learn to read, interpret and examine firm’s financial
statements using the ratio analysis (QSA, 2010, p. 6). Students will develop the skills to
compare various companies operating and financial performance and take informed
decisions about the company’s liquidity, profitability and financial stability. Students will
also develop skills to analyse shares as an investment, determine the true economic
value the firm is adding to its investors and make smart investment choices. Further,
students will be able to compare and contrast the financial statements across different
business sectors e.g. service, retail and manufacturing industries.
"Intelligence is something we are born with. Thinking is a skill that must be learned” (de
Bono, n.d., as cited in Loh, n.d.). Therefore, sequence of increasing difficulty cognitive
objective (knowledge, comprehension, application, analysis, synthesis and evaluation)
questions (Appendix 1.28) are integrated into the lesson plans to challenge students,
induce curiosity and inspire them to deepen their understanding, develop higher-order
thinking skills and become effective learners (Vogler, 2008). Bloom’s taxonomy
(O’Donnell et al., 2011, p. 49) model is incorporated into the learning journey. The
questions are intended to inspire students to seek out resources, persuade enthusiasm
and passion in learning and improve on how they learn. The selected questions make
students contemplate how the content knowledge and the complex reasoning processes
learnt in the class will be useful in the real-world to accomplish their personal life goals.
The Dimensions of Learning 4 - decision making process is employed in the learning
experiences. The 3 minute pause, mental rehearsal, decision making model, using
graphic organisers (Marzano & Pickering, 1997), Six Thinking Hats (de Bono Thinking
Systems, n.d.) and Bloom’s taxonomy (O’Donnell et al., 2011, p. 49) questioning
techniques are embedded to scaffold students to acquire the new skills and use the
knowledge meaningfully. Engaging students in the decision-making process can create
the need for students to use the knowledge they have acquired, help them to gain new
insights into and make new connections with the information they have learnt as well as
provide motivation for acquiring the additional knowledge (Marzano & Pickering, 1997,
p. 201) thus empower them to be life-long learners.
Learning the complex reasoning processes help students to extend and refine the
acquired knowledge by developing the in-depth knowledge, look at different
perspectives, ask intelligent questions and correct misconceptions (Mazano & Pickering,
1997, p. 310). When students learn to use the knowledge meaningfully, their level of
engagement will increase and hence they are inspired to master the required knowledge
and skills (Marzano & Pickering, 1997, p. 189). Examining and revisiting the selected
criteria and priorities in the decision making process enables students to look at
different attributes of the alternatives and therefore enhances their lateral thinking.
Lateral thinking will expand peoples mind, enable them to identify innovative and
creative ideas and solve problems efficiently (Promise, n.d.). This is a great life skill to
possess.
Students will extend their learning and apply the methodical and rigorous process of
35
complex reasoning and decision making in real life like selection of the university they
will attend or the course they will select. This will prepare them to be independent and
contributes to their lifelong victory. This process also assists students to enhance their
deep learning as it demands students to acquire extensive knowledge of the alternatives
and criterion (Mazano & Pickering, 1997) and thus enrich student’s intellectual capability
and critical thinking. The teaching strategies 3-minute pauses, mentally rehearsing, using
graphic organisers, and practice schedule assist students to think, review the steps in the
mind logically, organise the information efficiently and practise to master the paradigms
methodically (Mazano & Pickering, 1997). Students can utilise these skills for academic
success and beyond. The six hats strategy prepares students to envisage issues in
numerous perspectives and also enables them to develop parallel thinking and become
high performers in life.
Digital natives live and learn in a world of ‘information overload’ (Valacich & Schneider,
2012). Their instinct is to pursue speed instead of accuracy (Looper, n.d.) and do not
take the time to determine the reliability of information (Renfro, 2012). Information is
doubling at exponential rate. 10 trillion bits per second of information is carried along
each single strand of fibre optics in a second and is tripling every 6 months (The Learning
Workshop, 2012). Plagiarism and downloading the information from internet is another
serious problem (Marzano & Pickering, 1997, p. 192). Students can employ the complex
reasoning processes to use the knowledge meaningfully and combat the above
problems.
The assessment intends to examine the level of performance of the students acquired
declarative and procedural knowledge and how well students have developed the
complex reasoning processes as well as their habits of mind towards learning (Marzano
& Pickering, 1997). The efficient way to check student’s in-depth understanding of the
learned knowledge in the classroom is to use an extensive range of assessment
techniques catered for diverse learners. Seven different assessment techniques forcedchoice items, short-answer questions, teacher observation, student self-assessment,
peer-assessment, homework and higher order thinking questions (Marzano & Pickering,
1997; Brady & Kennedy, 2010) are embedded in the lesson plans.
Forced-choice items and short-answer questions (Appendix 1.22) are given to students
as homework. This assessment task evaluates student’s comprehensive content
knowledge. The other way of collecting assessment data is to informally observe
students. To do this, a teacher makes notes as teacher observes students demonstrating
their understanding or their use of a skill (Marzano & Pickering, 1997). This is done
unobtrusively as students engage in classroom activities. In self-assessment technique,
students are given comprehensive questions to guide them in their self-assessment
(Appendix 1.26). This check list includes examining student’s proficiency in the subject
knowledge, complex reasoning processes and the habits of mind they exhibit.
It is imperative to evaluate student’s habits of mind as it shows students self-confidence
on their learning. Peer-assessment is entrenched in the learning journey to give students
wide range of feedback on their work and assist students in learning collaborative and
interpersonal skills (Brady & Kennedy, 2010, p. 183). Bloom’s taxonomy sequences of
36
questions (Appendix 1.28) are used to assess how students are developing higher order
thinking skills and the content knowledge. Homework helps to create disciplined mind,
practise and revise the concepts at their own pace and thus deepening the knowledge
and causing improved scholastic achievements (Marzano, 2007, p. 65). "The difference
between school and life is in school; you're taught a lesson and then given a test. In life,
you're given a test that teaches you a lesson" (Bodett, n.d.). The self-discipline students
develop through the homework, learning and assessment tasks is a key to reach the
most difficult life goals efficiently and is the foundation for the positive growth and
success (Essential Life Skills.net, n.d.). Teacher records student’s progress in the
formative assessment techniques and grading sheet (Appendix 1.23). Students also
complete an unsupervised summative assessment task (Appendix A.5) and meet the exit
standards articulated in the syllabus document (Appendix A.6; QSA, 2010, p. 17-19).
Behavioural, cognitive and constructivist theories approve that timely feedback is crucial
to promote meaningful learning (O’Donnell et al., 2011, p. 66). Therefore, four different
levels of feedback, “Feedback about the task”, “Feedback about the processing of the
task”, “Feedback about self-regulation” and “Feedback about the person” will be
provided throughout the learning journey (Appendix 1.27; O’Donnell et al., 2011, pp. 6667). The objective is to provide positive and constructive feedback for encouraging
students to develop self-efficacy and confidence, and improve their overall academic
performance.
“The dictionary is the only place that success comes before work. Work is the key to
success and hard work can help you accomplish anything" (Lombardi, n.d.). Hence, the
teacher intends to motivate students to work hard by telling them inspiring stories of
famous people like Warren Buffet, how he has grown from door to door sales person to
the “Oracle of Omaha” with hard work and perseverance.
4. Conclusion
Quality teaching is a crucial factor in persuading student’s success (Marzano, 2007).
“Self-directed learning is a significant part of the development of students positive
attitudes towards life-long learning, which the Commonwealth Government Quality
Teacher Initiative (2000, as cited in Verenikina, 2008, p. 2) views as a key element in the
recognition of quality teaching” (Verenikina, 2008, p. 2). Therefore, self-directed and
life-long learning has been perceived as a crucial goal of quality teaching (Verenikina,
2008, p. 2).
The chosen strategies in the learning experiences aid students to maintain positive
attitudes and perceptions, develop productive mental habits, become self-directed
lifelong learners and enhance higher order thinking, reasoning, and decision-making
skills and prepare them to prosper in the 21st century competitive global era.
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