Lesson Plan 1.3 Forms of Business Organizations
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1 Course Title Accounting I Session Title Forms of Business Organizations Lesson Objective Identify advantages and disadvantages of the different forms of business organizations. Behavioral Objectives Identify the different forms of a business organization. Compare and contrast the different forms of business organizations. Identify accounting functions that differ among the forms of business organizations.. Preparation OLD TEKS Correlations: C: 5.a. compare the various forms of business organizations; 5.b. list advantages and disadvantages of each form of business organization; and 5.c. identify the various accounting functions involved with each form of business organization C: 7.a. follow oral and written instructions; 7.b. develop time management skills by setting priorities for completing work as scheduled; 2010 TEKS Correlations: C: 1.a. describe the purpose of accounting and financial reporting; and 1.b. discuss its impact on industry. TAKS Correlation: WRITING Objective 5: The student will produce a piece of writing that demonstrates a command of the conventions of spelling, capitalization, punctuation, grammar, usage, and sentence structure.
2 Objective 6: The student will demonstrate the ability to revise and proofread to improve the clarity and effectiveness of a piece of writing. Materials, Equipment and Resources: Textbook Internet Multimedia presentation software Guest Speaker
3 Teaching Strategies: Evaluation Observation Learner Preparation: Have students read the following definitions. Using the back of the paper, ask them to draw a picture of each that illustrates their definition. Assessment: Sole Proprietorship - form of a business organization. There is only one owner in this form of business and the business is unincorporated. Partnership - an unincorporated business that has more than one owner. Corporation - type of business organization chartered by a state and given many of the legal rights as a separate entity. Observation Additional Resources: Textbooks: Websites: Guerrieri, Donald J., Haber, Hoyt, Turner. Glencoe Accounting Real- World Applications and Connections. Glencoe McGraw-Hill ISBN/ISSN X. Ross, Kenton, Gilbertson, Lehman, and Hanson. Century 21 Accounting Multicolumn Journal Anniversary Edition, 1st Year Course. South- Western Educational and Professional Publishing, ISBN/ISSN: Ross, Kenton, Gilbertson, Lehman, and Hanson. Century 21 General Journal Accounting Anniversary Edition, 7th Edition. South- Western Educational and Professional Publishing, ISBN/ISSN: Sole Proprietorships. Aresty International Law Offices, PC, Inc Choosing a Business Organization. John Pappajohn Entrepreneurial Center Home Page, University of Northern Iowa, Business Partners: Accountants Business Owners
4 Course Title Accounting I Session Title Forms of Business Organizations Lesson Objective Identify advantages and disadvantages of the different forms of business organizations. Behavioral Objectives Identify the different forms of a business organization. Compare and contrast the different forms of business organizations. Identify accounting functions that differ among the forms of business organizations.. Preparation OLD TEKS Correlations: C: 5.a. compare the various forms of business organizations; 5.b. list advantages and disadvantages of each form of business organization; and 5.c. identify the various accounting functions involved with each form of business organization C: 7.a. follow oral and written instructions; 7.b. develop time management skills by setting priorities for completing work as scheduled; 2010 TEKS Correlations: C: 1.a. describe the purpose of accounting and financial reporting; and 1.b. discuss its impact on industry. TAKS Correlation: WRITING Objective 5: The student will produce a piece of writing that demonstrates a command of the conventions of spelling, capitalization, punctuation, grammar, usage, and sentence structure.
5 Objective 6: The student will demonstrate the ability to revise and proofread to improve the clarity and effectiveness of a piece of writing. Materials, Equipment and Resources: Textbook Internet Multimedia presentation software Guest Speaker
6 Teaching Strategies: Evaluation Observation Learner Preparation: Have students read the following definitions. Using the back of the paper, ask them to draw a picture of each that illustrates their definition. Assessment: Sole Proprietorship - form of a business organization. There is only one owner in this form of business and the business is unincorporated. Partnership - an unincorporated business that has more than one owner. Corporation - type of business organization chartered by a state and given many of the legal rights as a separate entity. Observation Additional Resources: Textbooks: Websites: Guerrieri, Donald J., Haber, Hoyt, Turner. Glencoe Accounting Real- World Applications and Connections. Glencoe McGraw-Hill ISBN/ISSN X. Ross, Kenton, Gilbertson, Lehman, and Hanson. Century 21 Accounting Multicolumn Journal Anniversary Edition, 1st Year Course. South- Western Educational and Professional Publishing, ISBN/ISSN: Ross, Kenton, Gilbertson, Lehman, and Hanson. Century 21 General Journal Accounting Anniversary Edition, 7th Edition. South- Western Educational and Professional Publishing, ISBN/ISSN: Sole Proprietorships. Aresty International Law Offices, PC, Inc Choosing a Business Organization. John Pappajohn Entrepreneurial Center Home Page, University of Northern Iowa, Business Partners: Accountants Business Owners
7 Activity Guest Speaker Course Title Accounting I Session Title Forms of Business Organizations Activity Purpose Learn more about forms of business and accounting functions of each through a guest speaker. Preparation OLD TEKS Correlations: C: 1.b. apply basic accounting concepts and terminology 7.a. follow oral and written instructions; 7.b. develop time management skills by setting priorities for completing work as scheduled; 2010 TEKS Correlations: N/A TAKS Correlation: N/A Materials and Resources Needed: Questions Guest Speaker Activity Outline: Invite a guest speaker from an accounting firm or the Small Business Administration office to speak on forms of business organization. Ask them to specifically discuss different accounting functions in each of the forms. Prior to the guest speaker s appearance, discuss with the class proper behavior. Brainstorm some questions students can ask. Ask each student to write down 3 questions they have about the way businesses are organized. Activity GUEST SPEAKER
8 Assessment: Observation Graded Participation: Quality Feature Prepares 3 questions relevant to the topic Demonstrates interest during the guest speaker s presentation Participates in the question and answer period Score Activity GUEST SPEAKER
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