LESSON Implementing CLIL in Teaching Accounting

LESSON

Implementing CLIL in Teaching Accounting

Author	Pepa Golemanova
Title	INTRODUCTION TO ACCOUNTING
Time (min)	40 min
Level	The students are in 11th grade, majoring in accounting, from the Secondary Vocational School of Economics “Prof. Dr. Dimitar Tabakov” – Sliven, Bulgaria. Level of English B1.
Integration of subjects	Economics and English
Abstract	To introduce the basic concepts of financial accounting, the job opportunities in accounting, the steps in the accounting cycle.
Learning Objectives	1. Apply accounting concepts and principles to business situations. 2. Define and use key accounting terms. 3. Develop digital competence making presentations and using Internet to find information.
Learning outcomes	Content	The students will expand their vocabulary in the field related to accounting terminology, developing all four language skills within a content- based context.
	Communication	Students’ activities are based on cooperative work. The students will improve their communication and presentation skills.
	Cognition	Turn ideas into action, analyze facts, classify and organize information.  Develop creative thinking and learning autonomy through peer assessment and collaboration
	Culture	The students will become more aware of the important role of accounting in business.

PREPARATION

Before the lesson the students are divided in 5 groups. The task of each group is to prepare/ find on Internet a Power Point, PowToon presentations, YouTube videos related to the lesson plan.

LESSON PLAN

ACTIVITY 1. PPT Presentation “What is accounting and accounting as career”. 7 min.

                    Introduction of key vocabulary: financial statement, bookkeeper, chartered accountant, code of conduct, income tax.

Speaking:

ü   Why do you think accounting is seen as boring?

ü   Which of the jobs mentioned would be most interesting for you?

ü   Why is it so important for accountants to be ethical?

Scaffolding: https://www.english4accounting.com/unit/1/reading

                      https://www.english4accounting.com/unit/1/vocabulary

ACTIVITY 2. PPT Presentation “Basic Concepts of Financial Accounting”. 8 min.

                          Introduction of key vocabulary: equity, assets, liabilities, transaction.

                

Scaffolding: https://www.accountingcoach.com/financial-accounting/explanation

  

    

ACTIVITY 3. PowToon Presentation “Steps in Accounting Cycle”.10 min

                          https://www.youtube.com/watch?v=zLmILAQEpoY

                          Introduction of key vocabulary: journal entry, ledger account, trial balance.   

Speaking: 

ü   How many steps are required in the accounting cycle?

ü   What does the first step of the accounting cycle include?

ü   Which of the following is not a financial statement:

-  Balance sheet

-  Income statement

-  Balance statement

-  Owner’s Equity Statement

ü   What does the last step in the accounting cycle include?

Scaffolding: https://www.affluentcpa.com/nine-steps-accounting-cycle/

ACTIVITY 4.  Vocabulary matching “English for Accounting”. 5 min

                           https://www.businessenglishsite.com/esl-accounting-vocabulary-matching1.html

ACTIVITY 5.  YouTube video “Basic objectives and importance of accounting”. 7 min

                           https://www.youtube.com/watch?v=b1G0IplVbiE

                   

Speaking:

ü  What is accounting and what is its purpose?

ü  Why is accounting important?

ü  How does accounting relate to business?             

ACTIVITY 6. Song “Debit Credit Theory” – Colin Dodds, with lyrics. 3 min

                          https://www.youtube.com/watch?v=7EuxfW76BWU