Math for Business Operations

Applied Accounting with Excel

UNIT07 - Lesson 10

Final Presentation: Defend Ending Inventory, Method Choice, and Business Recommendation

45 minutes
Lesson Overview

Lesson Focus

Deliver advisory brief + pitch to executive panel

Key Unit Objectives

Enduring Understandings:

  • Inventory valuation methods directly impact reported profits, tax obligations, and business decision-making
  • FIFO, LIFO, Weighted Average, and Specific Identification produce different COGS and ending inventory values
  • Accurate inventory tracking is essential for business sustainability and investor confidence
  • The inventory equation (Beginning Inventory + Purchases − COGS = Ending Inventory) must always reconcile

Lesson Activities

Activity 1: Presentation Flow
35 minutes

Teams deliver 5-minute pitches to executive panel

Details:

  • Presenter order and timeboxing posted
  • Each team: 4-5 minute presentation + brief Q&A
  • Audience completes rubric-aligned peer critique
  • Panel asks questions about strategic rationale and method choice
Standard Rubric Weights

Use these categories for feedback and scoring

  • Technical Accuracy — 50%
  • Strategic Rationale — 20%
  • Pitch Delivery — 15%
  • Responsiveness to Critique — 15%
Activity 2: Post-Presentation Reflection
10 minutes

Individual reflection and file submission

Details:

  • Submit final advisory brief, Excel model, and peer reviews
  • Reflect on strengths, improvements, and next steps
  • Record two actions to improve professional readiness
  • Confirm portfolio artifacts are complete
Required Materials
  • Peer critique forms (rubric categories)
  • Presentation timing sheet and order list
  • Submission checklist
  • Portfolio reflection prompts
  • Executive feedback sheet
Differentiation Strategies

For Struggling Students

  • • Formula templates: Pre-built Excel structures with guided parameter entry
  • • Step-by-step calculation guides: Visual walkthroughs for all four inventory methods
  • • Simplified datasets: Reduced complexity while maintaining authentic business context
  • • Peer tutoring: Pairing with students strong in Excel or business concepts
  • • Alternative assessment: Oral presentation option with reduced Excel complexity requirements

For Advanced Students

  • • Advanced Excel features: Explore LIFO reserve and tax implications as extension activity
  • • Complex scenarios: Multiple inventory categories and sensitivity analysis on purchase timing
  • • Leadership roles: Facilitate team strategic discussions and mentor struggling peers
  • • Extension analysis: Research industry-specific inventory practices and regulatory requirements
  • • Presentation enhancement: Develop sophisticated visual aids and executive summary documents

For English Language Learners

  • • Business vocabulary support: Glossary of inventory terms with visual aids and translations
  • • Calculation emphasis: Focus on quantitative skills while building language gradually
  • • Collaborative support: Mixed-language team structures with peer translation assistance
  • • Visual learning aids: Charts, diagrams, and flowcharts to support conceptual understanding
  • • Presentation alternatives: Option to focus on Excel demonstration with reduced verbal component