STIC - Accounting:
Workplace (Module 1)
Letters
of Request  and Income Statements (Topic 2)
Content
For the three topics in Module 1, facilitators should know the following:
- how to read and interpret instructions in accounting
cases, problems, and exercises
- how to analyze accounting information and provide solutions
- how to prepare accounting records and reports
- how to write accounting descriptions for journal entries
and records
In addition, familiarity with standard business letters (i.e., format,
punctuation, style, etc.) is required.
Delivery
Make as many copies as necessary of the following handouts  :
- Handout 1 Discussion Questions
- Handout 2 Matching Activity
- Handout 3 Accounting Activity (optional)
- Handout 4 More Discussion Questions
- Handout 5 Accounting Activity 2 (optional)
- Handout 6 Case 1 and Letter of Request Task
- Handout 7 Some Standard Phrases for Letters of Request
- Handout 8 Letter of Request to City Brothers
- Handout 9 Case 2: Always Fresh Cleaners/Internal Control
- Handout 10 Case 3: The Doughnut Shop/Cash Problems
- Terminology List (optional)
Materials needed: access to an overhead projector and
OHT 1 . Methodology
Introduction
1. (20 minutes)
Distribute Handout 1. Elicit from participants
answers to questions 1-17 by dividing class into four groups and assigning
four or five questions to each group. Participants negotiate the answers
in these groups.
Review by having a volunteer from each group read or explain the answers
to the class.
2. (5 minutes) Explain to the class that in today's
lesson, participants will have two tasks. The first is writing a letter
of request to a company for more income information. The second is analyzing
Income Statements and giving advice to two companies. Participants will
have to explain their cases and defend their reasons to each other.
Pre-Tasks
1. (30 minutes)
Distribute Handout 2 and elicit explanations
for the terms a-q from the class first, then ask participants to work
in pairs or alone and match given terms with the explanations/definitions
provided.
Have participants compare their answers and review all answers on the
board/OHP.
Elicit vocabulary explanations from the class.
2. (optional)
Instruct participants to go back to questions
1-17 on Handout 1 and negotiate the answers (with a partner) to those
questions that were disputed at first. Review orally with the class.
3. (optional)
Ask participants to work in groups of
three and complete exercises 1-5 on Handout 3. Review orally and on the
board (volunteers write the answers). Provide further explanation if
necessary.
4. (10 minutes)
Show OHT 1 and discuss with the class
differences between fixed expenses and variable expenses.
Answers:
- Fixed expenses, Variable expenses
- Fixed Expenses:
- Car loan payment expense
- Car Insurance expense
- Variable Expenses:
- Advertising expense
- Telephone expense
- Repairs expense
- Equipment expense
- General expense
5. (25 minutes)
Instruct participants to interview
their partners using questions from Handout 4. Assign four to six
questions per pair, review orally and, if necessary, on the board.
6. (30 minutes)
(Could be optional if group is
more advanced)
Distribute Handout 5 and have participants
work in groups of four on exercises 1-4. Review all exercises orally and
exercises 1 and 2 on the board. Have volunteers or assigned participants
from each group give a few answers to the class or write them on the board.
Task
(45 minutes)
1. Explain to the class that the first task is a case study that will
be used as the basis for a letter-writing task. Review standard letter
format and opening and closing statements from the previous lesson. Distribute
Handout 6. Have the participants read the case study and work in pairs
to answer questions a-c in Part 1. The participants then have to write
a letter in Part 2, incorporating information from Part 1. Distribute
Handout 7, which has some standard phrases for requesting information.
The participants themselves supply the content. Afterwards, have the
participants look at each other's letters and comment on their effectiveness.
Distribute Handout 8 as a model letter for the participants to keep for
future reference.
2. The second task is a jigsaw activity that will allow participants
to analyze a case, make decisions, and give reasons for their
decisions or advice. Divide the class into groups of three. Each group
gets Case 2 (Handout 9). Participants in each group read the case and
discuss it according to the questions provided. The participants regroup
into new groups and present their plan to new group members. The purpose
of the task is to discuss, explain, and defend their solutions
based on their prior knowledge and experience. Have a wrap-up discussion
to resolve any differences of opinion.
(Note: In order to facilitate group discussion
and group decision-making processes, Handout 7 from Module
1 Topic 3 could be distributed prior to the task.)
Post-Task
(30 minutes)
Ask how many participants have or would
like to own/manage a small business? What are some of the problems that
could be faced? Explain that the final task for the day is to read a
case about a problem running a small business: a doughnut shop. Divide
the class into groups of three. Distribute Handout 10 (Case 3) and after
reading the case, discuss participants' solutions. Conclude with a brief,
whole-class discussion on the topic as time permits.  Downloads
All downloads are in Adobe Acrobat
PDF.
Download a print version of the above lesson plan and related
materials.
Workplace:
Topic 2 [217 KB, 27 pages]
Download the complete Facilitator's Guide and Participant's Workbook.
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