ITE R.

PIRIA REGGIO CALABRIA

Docenti: Grazia Tripodi (Docente di Lingua Inglese)
Roberta Barreca (Docente di Economia Aziendale)
PROJECT Una finestra sul futuro delle competenze
integrate: nuovi ambienti di apprendimento digitali
Piattaforma E-twinning.

22 students aged 17/18

CLASS IV G Language level: A2/B1

TOPIC FINANCIAL STATEMENTS

The Financial Statements
- Balance Sheet
- Profit and Loss Account
Accounting Categories
The Balance Equation
Liquidity Criterion

CONTENT LEARNING To foster and deepen students knowledge about

OBJECTIVES Financial Statements through the analysis of its
components (focus on some items) and of the
Balance Equation.
Understand and use specific lexis related to Financial
Statements.
Draw up both parts of an accounting statement
(Balance sheets and a simple Profit and loss
account).

RESOURCES AND Internet, Videos, Handouts, PowerPoint Presentations

MATERIAL

ACTIVITY TYPES Reading: reading and drawing mind maps; subtitles in

videos related to gapfilling exercises; slides, noticing
language, critical thinking activities; question loop;
Listening: videos without subtitles, listening to teacher
explanations, listening to other students and noticing
pronunciation.
Speaking: plenary discussion; brainstorming;
answering open-ended questions individually; work in
pairs and group tasks; giving oral presentations;
building definitions using key words, rephrasing
activities.
Writing: substitution tables; dictogloss, writing abstracts
of short texts; vocabulary and Clil word bank activities,
multiple-choice exercises; open-ended questions;
crossword exercises.
Vocabulary Using word banks; Noticing language
SKILLS
Finding relevant information
Classifying
Sequencing
Indentifying and analysing relationships
Representing information
Making deductions
Explaining a point of view
Asking questions
Predicting
METHODOLOGICAL
MOTIVATIONAL Talking to the students clearly and giving lots of
STRATEGIES practical examples.
Using a lot of visual material
Providing language support
Scaffolding through maps, statements and videos with
subtitles.

UNIT 1: FINANCIAL
STATEMENTS
Financial statements
Documents that we find in financial statement
Purpose of financial statements
Accouting categories
Balance sheet in a horizontal two-sided format
The accounting equation
Profit and loss account in a vertical format
Cost of production: analytical framework (or list)
UNIT 2: FROM THEORY TO Notes to the financial statements
PRACTICE
Prepare financial statements in according to the
scheme of the Civil Code of a company, considering
the accounts at 31/12/n.
Name the two sides of the statement and show each
category and sub-category separately in order of
decreasing liquidity.