Method Comparison and Investor-Ready Summary
Students extend their asset register workbook from Lesson 05 to compare depreciation methods side by side. They learn how method choice affects expense timing, net income, and book value — then defend a depreciation policy using workbook evidence. This workbook becomes the foundation for the project rehearsal and group project.
- ▶Compare straight-line and double-declining balance depreciation side by side in Excel
- ▶Build workbook checks so accumulated depreciation and book value stay believable
- ▶Explain the statement impact of each depreciation method on the income statement and balance sheet
- ▶Defend a depreciation policy recommendation using workbook evidence
This lesson follows a structured 6-phase learning model designed for authentic project-based learning.
Hook
Investors ask Sarah which depreciation method TechStart uses — she needs a side-by-side comparison ready
Introduction
Anatomy of the method comparison workbook: comparison sheet layout, formula patterns, and common traps
Guided Practice
Rehearse method comparison logic in a safe simulator before touching Excel
Independent Practice
Build the real method comparison workbook with verification checkpoints and Definition of Done
Assessment
Technical check on workbook logic and a short artifact task defending a depreciation method recommendation
Closing
Reflect on what the comparison workbook added, name what you can now do faster, and preview the project rehearsal