MATHEMATICS LESSON PLAN /LESSON NOTE FOR WEEK FIVE: BASIC 6 – SECOND TERM

NAME OF SCHOOL: HEAD TEACHERS’ CENTRE

CLASS: BASIC SIX (6)

TRIMESTER: SECOND TERM 

WEEK: 5TH WEEK

SUBJECT: GENERAL MATHEMATICS

SEX: MIXED

AGE: 9+

DURATION: 3 HOURS 10 minutes

CURRICULUM THEME: MEASUREMENT

TOPIC: MONEY; POPULATION & ECONOMICS AND CONVERSION OF CURRENCIES

CONTENT: TAXES, RATES, RENTS, BUYING AND SELLING OF SHARES AND DIVIDENDS, CONVERSION OF CURRENCY

PREVIOUS LESSON : OPEN SENTENCES

LEARNING AREA: Lesson One – Taxes & Rates , Lesson Two – Shares & Dividends , Lesson Three – Currency Conversion

RATIONALE

This lesson gives pupils an opportunity to examine the concept of Money, Taxes, Rates, Shares and Dividends and to understand what shares are, develop a concept of taxes and rates on population, investment, and dividends.

The pupils will learn that taxes are duties and responsibilities of every citizen paid to the government while rates are paid by citizens for enjoying government services such as electricity, water, waste disposal, rent, etc. They will learn that money can come in different currencies and how to exchange them.

PERFOMANCE OBJECTIVES

At the end of the lesson, the pupils should be able to attain the following:

COGNITIVE:

  • Define Tax, Rates, Share and dividends
  • Calculate taxes, rates and shares dividends
  • Convert one currency to another
  • Solve problems on Quantitative Reasoning based on taxes, rates, shares dividends and conversion of one currency to another.

AFFECTIVE:

  • Discuss 2 importance of Taxes and Rates/Levies

PSYCHOMOTOR:

  • Repeat a role play by the teacher that demonstrate paying rates, taxes, buying share and dividends

INSTRUCTIONAL MATERIALS

The Teacher shall deliver the lesson with the aid of the following:

  • Sample Shares certificate
  • Utility Bill such as Water bill, Electricity bill
  • Stadium Tickets
  • Money exchange rate chart
  • Specimen of different country’s currency
  • Sample of a dividend cheque
  • Audio-Visual: Related Online Videos

PREVIOUS KNOWLEDGE/PREREQUISITES

  1. The pupils are aware that services such as waste disposal and electricity cost money and have seen utility bills
  2. They have been to the zoo, hospital, and parks and familiar with the idea of gate/entrance fees.
  3. The pupils have been to supermarkets and stalls and have made purchases with money.
  4. The pupils have learnt profit and loss in Basic Five
  5. The pupils have learnt multiplication
  6. The pupils know that 100 kobo = ₦1

REFERENCE MATERIALS

  1. 9 – Years Basic Education Curriculum
  2. Lagos State Scheme of work
  3. NAPPS National Unified Examinations | Teaching Schemes
  4. New Method Mathematics Book 6
  5. Metropolitan Mathematics Expert Book 6
  6. All Relevant Materials
  7. Online Materials

TAXES & RATES : LESSON DEVELOPMENT (50 Minutes)

STEP 1: EFFECTIVE QUESTIONING (5 MINS)

Teaching Skill: Set-Induction

Teaching Method: Think – pair share

Learning Point: Previous Knowledge

Teacher’s Performance Activities:

The teacher prepares the pupil for the lesson and ask them the following questions:
– Have you ever seen the power company disconnect electricity? why do you think they do it?
– Have you been to a zoo, park/hospital, stadium?
– Does it costs money to have access to zoo, amusement park, beach, etc.?, etc.
– What are some way you think you can make money from?
– How many Kobo make a Naira?

Pupil’s Performance Activities:

The pupils think and share ideas as they try to answer the questions

STEP 2: INTRODUCTION (5 MINS)

Teaching Skill: Modeling

Teaching Method: Role play/ simulations/ drama

Learning Point: Group role play and enactment of word problems

Teacher’s Performance Activities:

With the aid of some utility bills, the teacher demonstrates a short play on paying taxes & rates to avoid disconnection from electricity or eviction from the house. and groups the pupils to re-act the play.

Pupil’s Performance Activities:

The pupil choose groups to belong to and keenly follows the teacher and copies his actions.

STEP 3: DEFINITION OF TERMS (5 MINS)

Teaching Skill: Planned repetition

Teaching Method: Lecture

Learning Point: Repetition of the definition of terms.

Teacher’s Performance Activities:

The teacher defines the terms.
“Taxes: this is the compulsory levy paid by the citizens to government for the development of the community”
“Rates: This is the money paid by people for the use of social amenities such as market, stalls, low cost housing estates, electricity, etc.
– The teacher asks the pupils the definitions.

Pupil’s Performance Activities:

– The pupils listen attentively and repeats the definitions

– The pupil list items on which taxes and rates could be taken.
– The pupil copy the notes into the exercise books

STEP 4: ACTIVITIES (10 MINS)

Teaching Skill: Demonstration

Teaching Method: Drill – Practice

Learning Point: Repetition of the definition of terms.

Teacher’s Performance Activities:

– The teacher guides pupils to calculate taxes and rates.
Example 1: Owerri west local government charges ₦1,500 monthly for the use of a stall. Find the total rent collected monthly on (i) 50 stalls (ii) 120 stalls.
Solution:
(i) Charges on 1 stall = ₦1,500
Charges on 50 stalls= ₦1,500 X 50
= ₦75,000

(ii) Charges on 1 stall = ₦1,500

Charges on 120 stalls = ₦1,500 X 120 = ₦180,000
Example 2: the annual rates at 25 kobo on every ₦1 on a house is ₦580.00. Find the rateable value of the house.
Solution: Note 25 kobo on every ₦1 means = 25%
the annual rates of 25% = ₦580

therefore rateable value of the house =

Lesson Plan: Money
(Figure 1: 25/100 X 580/1)

Example 3: Tax deducted from the taxable income of an employee is 35k on every ₦1. Find the tax paid if the taxable income is ₦4,500.00
Solution:
On ₦1. a tax of 35k is paid

On ₦4,500 a tax of ( ₦4500 X 35k) will be paid = 157,500k = ₦1,575.00

Example 4: A man’s annual income is ₦75,000.00. He pays ₦5,250.00 as tax. what is the rate of the tax?
Solution:
Annual income = ₦75,000.00

Tax paid = ₦5,250.00

Rate of tax =

Lesson Plan: Money
(Figure 2; Tax/Annual income X 100%)