Adapting lesson plans to incorporate Smartboard technology

1. SMARTBOARD
LESSON PLAN
By: Natalie Zielinski
Adapted From: link below
http://exchange.smarttech.com/details.html?id=052879dd-
9f47-43e9-9a9e-14c28ba3888e

2. LESSON PLAN
MOTIVATION
My adapted lesson plan will utilize Smartboard technology in order to teach a
group of freshman Introduction to Accounting college students a lesson on Debits,
Credits, and Account Classifications. I aim to create an engaging, easy-to-follow
lesson plan that incorporates themes of Universal Design.

3. My lesson will teach students the different
types of account classifications (asset,
liability, equity, revenue, expense) as well as
the standard debit/credit application rules
for each account type.
After teaching the concepts of account
classification and debits and credits first,
students will then practice applying their
knowledge of the concepts using the
Smartboard, particularly its drag-and-drop
and writing features.
Overview of resource use

4. Account Classification
One aspect of the lesson will involve students
dragging the various account names
(numbered) and dropping them in their
appropriate account classification types
below (seen in the bottom row).
This can be recreated numerous times with
different account names for additional
practice. Different students can take turns at
the Smartboard and they may help out their
classmates if they happen to drag the
account name to the wrong classification.

5. Debits and Credits
A key, but often tricky, part of understanding
the dual-entry accounting system is its use of
debits and credits.These represent increases
or decreases in a given account balance, but
whether a debit/credit increases/decreases a
balance depends on the account
classification.
In this section, students will drag the + or –
symbol under the appropriate side of the
accountT-chart (debit or credit) to show
which side increases and which side
decreases the ending account balance.

6. Debits and Credits continued
The previous activity can be increased in
difficulty by asking students to then drag the
word “balance” to the debit or credit side of
each account type’sT-chart to designate on
which side the “normal balance” usually lies.
Students can click the guitar (or another image
of choice) once they are finished with all
problems and would like their work checked.
For example, for an Asset account classification,
the + would go under Debit since debits increase
the ending value of the account and the – would
go under the Credit side because credits
decrease the ending value. Assuming you want
each account to generally have a positive
balance, you would drag “Balance” to the Debit
side of theT-chart.

7. Combining both major concepts
Now that students are familiar with account
classifications, debits and credits, and how
those debits and credits affect the ending
balance of each account type, they can
practice this knowledge by adding a
computational element to it.
EachT-chart will feature numerous given
values under each Debit and Credit side.
Students will be asked to come up to the
Smartboard and calculate the ending balance
of each account based on the information
provided.They will need to record the ending
balance # on the appropriate side of theT-
chart. Once finished with all, they can click
the circle that says “Click here to see
answers.”

8. Universal Design
The use of the Smartboard in this lesson plan aids in the Universal Design goals of
engaging learning, flexibility, and inclusivity in the classroom. Smartboard technology
allows teachers to convey concepts to their students in an exciting, non-conventional way.
It allows practicing lesson concepts to be hands on and makes learning more two-sided.
Numerous students can join together to work on a project or activity, as displayed in my
adapted lesson plan.Activities can be adapted to learners with different needs or
preferences. For example, students who have physical difficulties writing may find it
easier to complete practice problems by dragging/matching the correct answers.The
Smartboard adds a collaborative and curious atmosphere to student learning.