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DIDACTIC UNIT.
A business in our school. Accounting.
Justification of the didactic unit
“A business in our school” is a project designed to encourage the culture of enterprise. This unit introduces a situation from daily life, recreated in the school environment as a place where social relationships are established, and team work and effort are strengthened. In this unit, we will work with the students on the accounting concepts so that they become familiar with the management of accounts and they can apply these when they are entrepreneurs in a future.
We are going to present a basic manual, in which we will work with different concepts so that the students begin to understand the world of accounting. The before aspects and situations are considered in contexts and situations close to the students for a better understanding of the topic. In the resolution of problems we will progress towards the choice of a correct solution through the analysis of the situation that has arisen.
OBJECTIVES OF THE UNIT
General objective:
- To acquire the necessary information and skills related to the main basic economic concepts in order to manage a mini business
- Specific objectives
- To contribute to the development of the eight basic competencies defined in the school curriculum, including those of the entrepreneurial spirit.
- To register, in a clear and precise way, the main expenses and profits associated with the trade of materials and products.
- To establish a control of the financial situation of a mini business.
- To learn how to use the accounting sheet/book as a receipt and source of information.
- To learn the basic terms and concepts related to trade and accounting in both their mother tongue and in English.
- To carry out correctly arithmetical operations necessary in the process of trading products.
- To progress in the application of different mathematical rules and in the use of a calculator.
- To make a record of the basic vocabulary referred to in the accounting unit.
- To encourage active participation in the group relationships, showing helpful and collaborative attitudes.
- The use of ICT in order to obtain information and to learn the basic aspects linked to the management of a business.
CONTENTS OF THE UNIT
Content
- Accounting book: sections that it is made up of.
- Necessary operations in the process of trading a product
- Registration of Accounting Operations
- Mathematical rules, operations, and use of a calculator
- Specific vocabulary associated with the accounting process in their mother tongue and in English: capital, expenses, profits, etc.
- ICT: use of new information and communication technologies.
Contents of transversal treatment
- Education about consumption: through this unit, the students will be able to learn the value of things and to understand the effort that is put into undertaking a business assignment, showing them at the same time the importance of being informed and responsible consumers.
- Education about overcoming sociocultural and economic inequalities: it is fundamental that when running a business, the students are able to appreciate their own abilities and those of their classmates.
- Education about the development of participation and promotion of coexistence: we will encourage at every moment behaviours of respect and mutual collaboration, showing them the importance of working as a team in order to achieve a common objective.
ACTIVITIES
Motivational activities
METHODOLOGY
EVALUATION
- Visit to a small business or a talk between an entrepreneur and the students
Monopoly
- The students will play in groups of no more than 4 people. They will be given an accounting sheet, where they will register the sales and purchases, as well as the resulting balance. The game can go on for various sessions, so each player must be responsible for their own funds whilst playing.
Small business project
- The students, in groups of five people, will create a small business related to the buying and selling of handcrafts. Each group must work on all aspects of the business, starting from the economic data previously given. Each one will have a small amount of money initially, to spend on their production. The groups will have to keep careful records of the expenses and the time spent working on the production. Once they have completed all the records, they will compare the costs and profits.
Scheduling and sessions
- 1st session: Workshop consisting of a talk in the school by an entrepreneur, about how he started his business, the difficulties that they faced, how they keep their accounts.
- 2nd session: Game of Monopoly in groups.
- 3rd and 4th session: Presentation and explanation of our accounting sheet. Carrying out in groups the “small business project”.
- 5th session: The students make their handcrafts.
- 6th session: Exposition of the different works carried out by the groups in English, and selling the products done in the school fair.
METHODOLOGY
- The methodology that must guide our process of teaching and learning has to form part of pedagogical proposals that consider attention to diversity and access of all students to a common education. Additionally, it has to keep in mind the different rhythms of learning, favouring the ability to learn for yourself, promoting working as a team and learning among equals.
- We will encourage an active and participative methodology that favours rational and critical thinking, cooperative and individual learning, and supporting the joint resolution of the tasks. References to daily life and the environment immediately surrounding the students will also be integrated. An interdisciplinary focus, between all areas, will be provided. The sessions will be energized through verbal exchanges and a collective of ideas.
- The project work favours active participation, experimentation, and a functional learning that is going to facilitate the development of competencies, such as the motivation, autonomy and personal initiative of the students.
- The students should be able to put into practice the processes worked on.
EVALUATION
Our evaluation will be continuous, in order to detect difficulties at the time they occur, and to adopt the necessary measures that allow the students to continue their process of learning with success.
It will focus on the students themselves, starting off from their previous knowledge, the assimilation of the new information provided, and the application of the new knowledge acquired.
It will be carried out through direct and systematic observation of the activities that are done as well as analysis of the work carried out.
It will focus on the students themselves, starting off from their previous knowledge, the assimilation of the new information provided, and the application of the new knowledge acquired.
It will be carried out through direct and systematic observation of the activities that are done as well as analysis of the work carried out.
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