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Objectives
Accounting refers to recording and organizing important financial data into categories that provide useful information.
Accounting is also a common language of business. (Book Entrepreneurial Finance Concepts and Cases, 2020).
Through the next lessons, we will focus on Accounting Methods and Financial Statements.
You will learn what is a chart of accounts, which accounting methods exist and what formulas we can use, and more about financial statements (Balance Sheet, Income Statement, Statement of Cash Flow, and Statement of Owners’ Equity).
The main objectives of this topic are described in the following video:
Lesson 1.Accounting MethodsPulsa para colapsar
The following table shows all the materials prepared for the teacher to learn (T2L) and for the teacher to take them to the classroom (T2T, S2P) for Lesson 1 of Topic 4. Measuring performance in a short term. The description of the different types of materials (T2L, T2T, S2P) can be found here. For each material, teachers can find in this table: its description, the student workload, and where the student works. Additionally, recommendations about what to do in the classroom are included (remember that one lesson corresponds to one class of the teacher with her/his students). Follow the links in the table to discover what O-City has prepared for you:
| L1Accounting Methods | |||||
|---|---|---|---|---|---|
| Type | Materials | Description | Student Workload | Where does the student work? | What to do in class? |
| T2L/T2T | Video T4.L1.Accounting Methods (lesson content in pdf, video, video content in pdf) | Explanation of the significance of accounting methods | 5' | at home or in the classroom |
Explain Video T4.L1 or solve doubts
Propose the Extra activity EA.T4.L1.1. |
| S2P | Extra activity EA.T4.L1.1. Calculation of COGS (activity factsheet in pdf) | Each student should calculate COGS for manufacturing business | 10' | at home or in the classroom | |
Lesson 2. Financial StatementsPulsa para colapsar
The following table shows all the materials prepared for the teacher to learn (T2L) and for the teacher to take them to the classroom (T2T, S2P) for Lesson 2 of Topic 4. Measuring performance in a short term.The description of the different types of materials (T2L, T2T, S2P) can be found here. For each material, teachers can find in this table: its description, the student workload, and where the student works. Additionally, recommendations about what to do in the classroom are included (remember that one lesson corresponds to one class of the teacher with her/his students). Follow the links in the table to discover what O-City has prepared for you:
| L2 Financial Statements | |||||
|---|---|---|---|---|---|
| Type | Materials | Description | Student Workload | Where does the student work? | What to do in class? |
| T2L/T2T | Video T4.L2 Financial Statements (lesson content in pdf, video, video content in pdf) | Explanation of Financial Statements (Balance Sheet, Income Statement, Statement of Cash Flow and Statement of Owners’ Equity | 15' | at home or in the classroom |
Explain Video T4.L2 or solve doubts |