Math for Business Operations

Applied Accounting with Excel

UNIT08 - Lesson 9

Complete Workbook and Recommendation

45 minutes
Lesson Overview

Lesson Focus

Finish remaining sheets, write recommendation with claim/evidence/risk, peer critique

Key Unit Objectives

Enduring Understandings:

  • Long-term assets are tracked differently from everyday expenses because they provide value over multiple periods
  • Depreciation method choice affects reported profits, tax obligations, and asset book values over time
  • Professional asset tracking requires organized registers with cost, useful life, salvage value, and method documentation
  • The depreciation decision has real consequences for financial statement presentation and business decision-making

Lesson Activities

Activity 1: Workbook Completion
15 minutes

Finish remaining sheets and evidence blocks

Details:

  • Complete method comparison analysis
  • Finalize all depreciation calculations
  • Add professional formatting and charts
  • Run all validation checks
Activity 2: Recommendation Writing
15 minutes

Write depreciation policy recommendation with claim, evidence, and risk

Details:

  • Claim: Clear statement of recommended depreciation method
  • Evidence: Specific numbers from asset register and schedule supporting the claim
  • Risk analysis: Limitations and potential issues with the chosen method
  • Professional formatting appropriate for management audience
Writing a Strong Recommendation

Management needs clear, evidence-based recommendations

  • Start with a direct claim: 'We recommend [method] because...'
  • Support with specific numbers: 'DDB reduces Year 1 expense by $X vs. SLN'
  • Address the statement impact: 'This affects net income by $Y and book value by $Z'
  • Acknowledge risks: 'The trade-off is lower reported profits in early years'
Activity 3: Peer Critique and Revision
10 minutes

Exchange recommendations and provide structured feedback

Details:

  • Teams swap recommendation drafts
  • Use peer critique form to evaluate clarity, evidence, and professionalism
  • Provide specific, actionable feedback
  • Apply revisions based on feedback
Activity 4: Final Polish
5 minutes

Final review and preparation for Day 10 presentation

Details:

  • Review all deliverables against rubric
  • Confirm workbook and recommendation are complete
  • Prepare presentation notes
  • Preview Day 10: Final presentation and reflection
Required Materials
  • Recommendation structure guide
  • Peer critique form
  • Milestone 2 acceptance criteria
  • Presentation checklist
Differentiation Strategies

For Struggling Students

  • • Scaffolded asset register with pre-filled asset descriptions
  • • Formula templates for depreciation calculations
  • • Step-by-step build guide with screenshots
  • • Peer mentoring partnerships with advanced students
  • • Reduced asset count while maintaining authentic business context

For Advanced Students

  • • Extension challenge: Add partial-year depreciation logic
  • • Compare three or more depreciation methods
  • • Leadership roles: Mentor teammates and facilitate peer critique
  • • Deep dive: Tax vs. book depreciation differences
  • • Research MACRS depreciation and its real-world application

For English Language Learners

  • • Depreciation terminology glossary with visual aids
  • • Key formulas explained in plain language with examples
  • • Recommendation templates with language scaffolding
  • • Visual depreciation schedule examples
  • • Partner with fluent English speakers for presentation preparation