[Link 11] Lesson Plan Examples: Natural law fact: Author: M.A. de Klerk Subject: Geography Grade: 10 Topic: Winds and waves Content: What are the conditions required for wind? Unequal heating of the earth’s surface 1. 2. 3. 4. 5. 6. sun/clouds aspect ocean currents seasons/earth’s tilt latitude altitude Pressure gradient force 1. 2. 3. High pressure → cooler temperatures Low pressure → warmer temperatures Difference between = strength of wind Effects of Coriolis force vs. friction All the above needs to be in place for air to flow What are the conditions required for waves? Waves are energy Wave height is determined by: 1. 2. 3. Wind strength Ocean currents and tides The “fetch” (duration/length of wind over water) 1 Matt 8:24-27 “And, behold, there arose a great tempest in the sea, insomuch that the ship was covered with the waves: but he was asleep. And his disciples came to him, and awoke him, saying, Lord, save us: we perish. And he saith unto them, Why are ye fearful, O ye of little faith? Then he arose, and rebuked the winds and the sea; and there was a great calm. But the men marvelled, saying, What manner of man is this, that even the winds and the sea obey him!” (KJV) What had to happen? The uneven heating of the earth was cancelled out. The pressure gradient force must have been negated. (High and low pressures balanced out.) Coriolis force undone. The energy that existed in the waves must have been transferred into another form. The hydrological cycle was interrupted – precipitation halted. Consider: The high and low pressures were situated over the desert interior of the middle-east and the Mediterranean ocean. Great distances apart! Energy can not be destroyed – only its form changes. All this happened in an instant! Moral law direction and Character of God Author: C. Bezuidenhout Subject: Accounting Grade: 11 Topic: Financial Information: Preparing & interpreting the final accounts & financial statements of a partnership including year-end adjustments. Content: Provision for Bad Debts Learning activities: 1. 2. 3. 4. Revision regarding Bad Debts (done in grade 10) Discussion on why a provision is necessary (GAAP principle) Explanation of creation, increase or decrease of provision for bad debts Homework Activities 2 Key questions 1. 2. 3. 4. 5. Under what circumstances is debt written off? Where does the debt go? How does the bad debt affect the business? Who bears the cost of the debt? How can the business prevent bad debts? Accounting procedures Provision for Bad Debts 1. 2. 3. 4. Make provision for debtors that MAY NOT pay their debt Protect the business from future losses due to bad debts. Based on the history of bad debts in the business & the value of outstanding debtors. GAAP Principle - Prudence Provision scenarios 1. Create a provision Dr: Provision for Bad Debts – Adj (OE-) Cr: Provision for Bad Debts (A-) 2. Increase a provision DTC x % Previous provision – Current provision Dr: Provision for Bad Debts – Adj (OE -) Cr: Provision for Bad Debts (A -) 3. Decrease a provision DTC x % Previous provision – Current provision Dr: Provision for Bad Debts (A+) Cr: Provision for Bad Debts - Adj (OE 3 How does God deal with bad debts? MATTHEW 18: 21 – 35 (Story centres around an un-payable amount of money) Condoning: Forgetting Reconciling Justice/Consequences Why does the king cancel the debt? Is it because of the servant’s plea? Servant can’t pay his debt. Why does the servant think the king has cancelled his debt? What is his response? Servant leaves the encounter unchanged What happens to his debt? King forgives the debt. King chooses to throw away his ledger. He is no longer in the business of good business. Who pays the price? Who bears the cost of the debt? King pays the debt so that the servant may have new life What does the servant cling to? Servant clings to his ledger If you want to go by the book, you will be judged by the book 4