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

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

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