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Lesson Plan
Concept Attainment Model
InstructionalEffect:
 Analyses the concept of ‘Liabilities’
 Attains the concept‘Liabilities’
NurturantEffect:
 Develops the habit of independentthinking
Supportingsystem:
 Flash cards showing the exemplars and non-exemplars of‘Liabilities’
Name of the teacher: Saritha J S Standard:XI
Name of theSchool: Strength:
Subject:Accountancy Average age: 17
Unit: Introduction to Accounting Date:
Topic:Liabilities Duration:45min
Phases TeacherActivity PupilActivity
Phase 01
Presentation of dataand
identification ofconcept
I have a particular idea in
my mind. And I will present
the idea in form of certain
examples. I will say ‘Yes’
examples for those
examples which are closely
related to the idea in my
mind. And would say ‘No’
example to the examples
that are not related to my
idea. You should clearly
examine the nature of each
examples and find outwhat
Observes
idea I am having inmy
mind.
Teacher shows a flashcard
andsays:
John borrows Rs.500/-
from hisfriend
This is a ‘Yes’example
Tarun got Rs.1000/- as
pocket money from hisdad
This is a ‘No’example
Seetha buys grocery from a
shop and promises to pay
the money after 5 days
This is a ‘Yes’example
Geetha buys vegetables
from a shop and paysthe
bill
This is a ‘No’example
Rajeev employed a man to
clean his house and in the
evening he promised topay
the wage the nextday
This is a ‘Yes’example
Analyses
Compares
Raghu pays the wages ofhis
employees soon after the
work
This is a ‘No’example
Phase02
Testing the attainmentof
concept
Teacherasks:
Can you infer anythingfrom
the examples thatI
provided?
Did you get any ideaabout
the concept in my mind?
(If the learners could not
generate hypothesis, the
teacher should provide
additional exemplars and
non-exemplars)
Good!
Now I will say a few
examples and you have to
say ‘Yes’ or‘No’
Mr.Sivarajan borrowsSUM
OF Rs.30000/- for his
business
Aileno lends goods oncredit
to hiscustomer
Abdu buys goods forcash
Manu borrows money from
hisfriend
Seles won a cash prize of
Rs.200000/- in a luckydraw
Ramesh told his friend that
he will pay the interest for
his borrowings the nextday
Verygood!
Now tell me what haveyou
inferred?
Yes
Classifies
Yes
Yes
No
Yes
No
Yes
Generalizes. Replies thatthe
teacher has an idea relating
toobligations.
Phase 03
Analysis of thethinking
strategies
Yes, you are absolutely
right.
Teacher further clarifies
that this obligation is known
as “Liability” in accounting.
Liability is the obligation of
business toothers.
Now the teacherasks:
Can you say a fewexamples
for liabilities inbusiness?
Teacherasks:
How did you arrive tothe
concept of “Liabilities”?
Teacher instructs students
to discussit.
Through discussion the
teacher clarifies thequeries
and concludes thelesson.
Verifies.
Givesexamples.
Students discuss and
describes the way of
attaining the concept

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Concept Attainment Model

  • 1. Lesson Plan Concept Attainment Model InstructionalEffect:  Analyses the concept of ‘Liabilities’  Attains the concept‘Liabilities’ NurturantEffect:  Develops the habit of independentthinking Supportingsystem:  Flash cards showing the exemplars and non-exemplars of‘Liabilities’ Name of the teacher: Saritha J S Standard:XI Name of theSchool: Strength: Subject:Accountancy Average age: 17 Unit: Introduction to Accounting Date: Topic:Liabilities Duration:45min Phases TeacherActivity PupilActivity Phase 01 Presentation of dataand identification ofconcept I have a particular idea in my mind. And I will present the idea in form of certain examples. I will say ‘Yes’ examples for those examples which are closely related to the idea in my mind. And would say ‘No’ example to the examples that are not related to my idea. You should clearly examine the nature of each examples and find outwhat Observes
  • 2. idea I am having inmy mind. Teacher shows a flashcard andsays: John borrows Rs.500/- from hisfriend This is a ‘Yes’example Tarun got Rs.1000/- as pocket money from hisdad This is a ‘No’example Seetha buys grocery from a shop and promises to pay the money after 5 days This is a ‘Yes’example Geetha buys vegetables from a shop and paysthe bill This is a ‘No’example Rajeev employed a man to clean his house and in the evening he promised topay the wage the nextday This is a ‘Yes’example Analyses Compares Raghu pays the wages ofhis employees soon after the work This is a ‘No’example
  • 3. Phase02 Testing the attainmentof concept Teacherasks: Can you infer anythingfrom the examples thatI provided? Did you get any ideaabout the concept in my mind? (If the learners could not generate hypothesis, the teacher should provide additional exemplars and non-exemplars) Good! Now I will say a few examples and you have to say ‘Yes’ or‘No’ Mr.Sivarajan borrowsSUM OF Rs.30000/- for his business Aileno lends goods oncredit to hiscustomer Abdu buys goods forcash Manu borrows money from hisfriend Seles won a cash prize of Rs.200000/- in a luckydraw Ramesh told his friend that he will pay the interest for his borrowings the nextday Verygood! Now tell me what haveyou inferred? Yes Classifies Yes Yes No Yes No Yes Generalizes. Replies thatthe teacher has an idea relating toobligations.
  • 4. Phase 03 Analysis of thethinking strategies Yes, you are absolutely right. Teacher further clarifies that this obligation is known as “Liability” in accounting. Liability is the obligation of business toothers. Now the teacherasks: Can you say a fewexamples for liabilities inbusiness? Teacherasks: How did you arrive tothe concept of “Liabilities”? Teacher instructs students to discussit. Through discussion the teacher clarifies thequeries and concludes thelesson. Verifies. Givesexamples. Students discuss and describes the way of attaining the concept