Math for Business Operations

Applied Accounting with Excel

UNIT08 - Lesson 10

Final Presentation and Reflection

45 minutes
Lesson Overview

Lesson Focus

Present depreciation policy recommendation and reflect on learning

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: Presentation Flow
30 minutes

Teams present depreciation policy recommendations to management 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 method choice and statement impact
Standard Rubric Weights

Use these categories for feedback and scoring

  • Asset Register Accuracy — 30%
  • Depreciation Method Application — 25%
  • Recommendation Quality — 25%
  • Professional Communication — 20%
Activity 2: Post-Presentation Reflection
10 minutes

Individual reflection on asset tracking and method choice

Details:

  • Submit final workbook, recommendation, and peer reviews
  • Reflect: What did I learn about depreciation and asset tracking?
  • Reflect: How would I approach this differently next time?
  • Confirm portfolio artifacts are complete
Activity 3: Unit Wrap-Up
5 minutes

Final course reflection and transition

Details:

  • Review key concepts: capitalization, SLN, DDB, asset register, depreciation schedule
  • Connect to real world: How do companies actually choose depreciation methods?
  • Preview what comes next in the course
  • Celebrate completion of the fixed assets and depreciation unit
Required Materials
  • Presentation checklist
  • Submission confirmation form
  • Reflection prompts
  • Peer critique forms
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