Lesson Plan: ACCOUNTING INFORMATION SYSTEMS

Course: 1st year Polimodal Education

Modality: Economy and Management
Theme: Accounting Information Systems
Module: 2 hours
Author: Vanesa Fernanda Weber

1. Class Objectives
That students have the opportunity to:
Understand the meaning of accounting information system and its relationship with the
organization information system.
Identify the stages of the process of preparing accounting information such as
product of the same.
Establish the relationship between information system and accounting information system
•Distinguish the users of accounting information and the type of information they use.
they make use.

Understand the meaning and importance of the requirements that must be met.
useful accounting information for decision making

Contents
•The accounting information system. What is it? What is its relationship with the system?
Information about the organization? What is its objective?
The different stages of the accounting process. The collection of data until the issuance of the
accounting information.
The requirements of accounting information
•Users of accounting information: internal and external

3. Teaching Strategies
The strategy to be implemented in the teaching-learning process will emphasize the role
teacher as a mediator and guide, developing actions and promoting values aimed at
generate a participatory, responsible, democratic, and committed environment towards the task.
Students will be encouraged to learn to express their opinions, to listen, and to respect.
external opinions, internalizing social coexistence norms, such as respect in time of
use of the word, the reflection, among others.
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Likewise, examples will be introduced to contextualize the content, connecting the student.
with concrete and daily reality and questions will be formulated that promote reflection and
analysis in students, with the aim of promoting meaningful learning by generating active
participation of the same.
In the context of the teaching-learning process, emphasis will be placed on all actions.
teachers who build a bridge in the construction and fostering of resilience in students,
working with their strengths and not just with the detection of their problems, reclaiming them
themselves, in such a way that they generate in themselves, the confidence and belief in their ability to

overcoming adversity from a positive, constructive perspective, conveying values of

self-esteem and self-confidence such as 'you can, you are'.
The teaching techniques and strategies stated and to be implemented do not exhaust or exclude in
in no way the use of those that have not been explicitly stated here, given the situation of
Teaching-learning will take into account all those strategies based on learning.
significant, according to the characteristics of the group and the content to be taught.

4. Teacher Activities
The development of the teaching-learning process will take place through a class.
explanatory-expository, examples will be introduced, questions will be interspersed in the
teaching situation, to maintain interest and attention and to promote analysis.
There will be a graphic representation of the content to be taught through charts.
discursive cues, that is, pointers to emphasize relevant concepts of the content to
to learn and guide the student in the construction of knowledge

5. Resources and materials

Use of the blackboard and chalk

Deployment of posters to present the contents through charts and graphs

Educational game for the development of activities to reinforce the contents
presented.

6. Scenario
Since the teaching-learning process will take place within the framework of a class
predominantly explanatory as a presentation of the new content to be taught, the
the arrangement of the furniture will remain aligned in horizontal rows, with groupings of

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students in pairs of two, as it allows and facilitates attention to the content to be explained
through the use of posters on the board and graphs that need to be visualized with
comfort.
At the time of the proposal for the development of activities, the distribution and grouping of
Students will be organized into 3 groups consisting of 5 people each.
activity requires it and whose aim is to promote analysis, the exchange of opinions and
the consensus in the resolution of the task.
In both cases, the distribution of the scenario and the grouping of the students will be carried out
cable based on the flexibility criterion and taking into account the characteristics of the group,
the need to achieve in students the understanding of the ability to socialize with different ones
colleagues and successfully integrate into tasks and activities.

7. Time distribution
Start
Development: Explanation of the theme. Then Recapitulation and synthesis of the contents

presented to be fixed through the playful activity to be developed by the students

Closure: Evaluation and Check of what has been taught to conclude the topic and present indications of

content of the next class: In a personalized way, as the students go

developing the activity.

8. Evaluation
The evaluation will be primarily based on individual observation that allows for reporting.
of the teaching-learning process and the results obtained by the students during the
same. Their participation in class. Their predisposition in the development of activities. Their
collaboration in group work.
Similarly, the observation of the class group will account for the motivation, interest, and
participation of students during the development of the teaching – learning process,
way that enables the teacher's self-assessment in order to improve themselves.

The aspects to consider in the evaluation of the process and the results are:
• the understanding of the content and its application in concrete examples

• The search for solutions independently

• The willingness to carry out the assigned tasks.
• Cooperation with the tasks of others.

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9. Teacher's Bibliography
Enrique Fowler Newton. Basic Accounting, La Ley Publishing. Fourth edition. Fourth
reprint. 2006
Hugo C. Priotto. Basic Accounting Information Systems. Eudecor Editions Third Edition.
2004.
Victor A. Varas. Conceptual and practical accounting for everyone Errepar Publishing SA.. Third
edition. 2007
Volpentesta Jorge R. Administrative systems and information systems. Publishing bookstore
Osmar D. Buyatti. First edition. 2004

Student bibliography
Hector Fainstein, Charis Fanelli LeyesAna Carolina Laguia. Mario Kohon, Jorge R. Vazquez.
Accounting Information Systems. Aique Grupo Editor SA First Edition

10. Development of the class

START:
According to the content addressed in the immediate previous class and the prior knowledge that
students have regarding the topics already covered and that relate to the current content
The object of this lesson plan is to introduce students to the study of the System of
Accounting Information in organizations, revisiting and reviewing the previous concepts to
its reinforcement and as a necessary introductory bridge for the assimilation and construction of new
knowledge to be transmitted in the present class.
The initial motivation will be developed through reflection on the importance of doing.
apprehension of certain knowledge that perhaps the students do not fully acquire
understand the reason for its existence.
Initial motivation.
The teacher enters the class, greets the students, and asks how they are. She suggests turning on...
all the lights of attention and the desire to participate and reflect on the subject of the
present class, for after the explanation that will be given, they will discuss, they will develop a

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application activity of the contents through a group competition game, to reinforce

taught in a fun way.
On the way to school, I was thinking about everything that you, the students, already know in relation to
the topics covered in previous classes and I thought it would be good to briefly revisit those topics
starting from organizations and their importance in people's lives.
The teacher asks: did you think that the life of each and every one of us unfolds immersed
in organizations, we are surrounded by them. Look, it tells you, the people, me, you,
we are born in organizations (families), we grow in them, we are educated in them
organizations, we have fun and recreate in organizations, those of us who work and you
One day they will do it, we do it in organizations, so throughout life.
until they finally bury us organizations. Have you ever thought about it and the importance
what do they have to think about it, since we develop activities and our needs are met in
the organizations. Therefore, we must understand how they function, how they operate, how they
they manage how they achieve their proposed objectives. For this, we need to have knowledge and
Knowledge is obtained through information. Do you remember that we had
talked about organizations conceived as a system, that is, as a set
A student responds: A group of people who interact with each other and use resources.
to develop activities that allow the proposed objectives to be achieved. Very good! respond
the teacher. We also saw the classification of organizations: non-profit, and for-profit
of profit and in this category we find the companies and if you remember all the organizations
they have certain elements in common:
Objectives
Human Resources
Material resources
Information.
All of them must be organized, coordinated, managed by those who lead the
organizations. In order for organizations to achieve their objectives, it is necessary that they have
knowledge and this is obtained through the information that allows me to know
how the organization works, how it develops its activities, if the goals are being achieved
Oh no. The information, as we already saw, must be useful for making decisions and exercising control of the
organization.
And this information is provided, as we have seen, by the information system itself, which is
in charge of processing the data that enters the system, processing that can be manual or
electronic, to obtain as a result this information that the entity needs and that is going to

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circular throughout the organization, at the different hierarchical levels and functions that thus
require.
And we could ask ourselves, what kind of information is that, how does it obtain it
Information system of an organization, does it rely on any support or subsystem?

DEVELOPMENT:
Let's think about the following regarding some topics you have seen in economics, propose the
teacher:
A nonprofit organization: a company that is engaged in marketing
home goods conducts a series of basic economic operations to fulfill its
Objective. What are the reminders: Purchases, payments, sales, and collections. That is, in the development of your

business activity purchases household items from its suppliers, paying the price that
correspond, to resell them to their clients and charge for it. Therefore, the organization
interacts with its environment, conducts purchasing business operations with its suppliers. It is
to say, carry out transactions: buy and pay, sell and collect in the development of your activity
own, to meet the objective of offering these items to the community to satisfy
needs and obtain a profit in return. This is how those who manage the organizations
they must have information about these transactions, about these business operations, with the
to know, plan, direct, and control the course of business. Or to know if after a
fixed period, profits or losses were obtained, or if they will need to have
specific information that allows you to know the amounts owed to your suppliers and to
or know the total amount that your clients owe you, or know the amount of the salaries you need to pay.
pay their employees, etc.
Thus, in the execution of these basic operations, various areas of the
organization: the marketing sector, the purchasing sector, the finance sector, the resources sector
humans and all of them need information and generate information to be able to operate.
Thus, the transactions that companies carry out with their external environment: Clients,
suppliers, consumers, must be registered according to certain methods and techniques that
allow obtaining information related to the economic and financial situation of the organization.
Therefore, the organization has an integrated information system as we have already seen,
human resources
computer equipment
programs that they contain and that perform data processing,
and the data to be processed to transform them into information.
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All these elements make up the information system that will also be responsible for
distribute the information throughout the organization. And this system, which is operated by people,
that capture the data, process it, and obtain useful information for decision making, is useful
from a support, from a system that allows you to obtain that data through a method, of rules and
determined norms, data that arises from the transactions carried out by the organization in the
development of its activities to achieve its goals.
Therefore, the information system of an organization is composed of a smaller system,
What is the accounting information system, and what can also be analyzed as a
subsystem of the global information system of the entity, which aims to produce
accounting information that will circulate through the information system throughout the
organization.
This accounting information system is responsible for processing the data obtained from
The transactions of the commercial operations that the entity carries out. What are they? Ask them.
Teacher: Purchases, payments, sales, and collections. Good! Each area of the organization is integrated.
by people who carry out different activities that require information related to the
economic and financial situation of the entity, called accounting information, which is produced
through the accounting information system, which processes the data that arises from transactions
that affect organizations.
An example of a transaction would be the purchase of household items from a store for which
I must pay a price, transaction, or commercial operation that is recorded or reflected in the invoice that
the seller extends to us.
If we transfer this example to organizations, for every purchase made by the supplier
extiende una factura en la cual se detalla: la fecha de la operación , el nombre del vendedor, el
product or good purchased, the amount, and the payment method, whether it was in cash, with a card of
credit, or if I take it on credit. That is to say, this transaction is backed by a document that in
We have had more than one opportunity in our hands and it is the purchase invoice.
Well then, the accounting information system is a subsystem of the information system.
global of the organization and its function is to obtain and process the data and record it through a
determined methods that we will study in the upcoming classes, data that arises
of the economic transactions or economic facts carried out by an entity, for example with the
clients or suppliers. From this processing that the accounting information system performs, it
It will obtain accounting information, information expressed in currency, in pesos that reflects and

It shows the economic and financial situation of an entity at a given date and is useful.

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for decision making and control, information that will circulate throughout the information to
through the information system
The accounting information system processes data arising from business transactions and
provides useful information about the set of resources that, as we already know, possesses everything

organization that allows it to develop its activities to achieve the objectives. And likewise
provides information regarding the debts, of the obligations that they also have the
organizations, for we must remember that all acquire rights and incur obligations.

Visually, we can present what has been said so far.

The teacher writes on the board.

System
Of System of
ORGANIZATION Inf.
Information
Accountant

One can observe the relationship between information systems and accounting information systems. The
the accounting information system functions and operates as a system but at the same time is a
subsystem of a larger system of which it is a part: the information system of the
organization. This accounting information system processes data that will allow generating
accounting information related to what I mentioned earlier and which are the resources and
the obligations that the company has and their evolution throughout the course of life
organizations. That is, this accounting information allows me to know how much I owe, who I
I have to know whether I have products to continue selling, how much money I have, among other things.

issues. Or whether I won or lost in the development of my activity.

Now, you may be wondering how to obtain that useful accounting information to make
decisions. Through something called accounting process which develops through several
stages.

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ENTRY PROCESS EXIT

Recruitment Memory Preparation Information

Accountant

Techniques of
Records States Reports
Registration
Data Accountants of Management
Accountant Accountants

Facts Decision making and control

Economics from the organization
Receipts

In the accounting information system

The processed and recorded data will allow for the obtaining of organized, synthetic accounting information.

in such a way that it is useful for the different people who require it and make use of it and
they can make decisions, as we have already said, information is the basis of knowledge
and decision making.
The accounting system then analyzes the data reflected in documents, vouchers that the
organization obtains due to its transactions, which will be archived
adequately. They have surely seen at their homes an invoice for the purchase of some item.
for the home, the electricity bill, the receipt for some payment made. They reflect transactions.
with the environment.

These data are classified, organized, and calculations are performed. All these operations make up the
process in itself, and to carry it out, the accounting information system makes use of
techniques and methods in that processing, which we will look at in detail later,
which will allow to record the transactions, the operations that the entity carries out, with a
certain criteria, order, organization, in order for accounting information to be clear,
understandable by all who make use of it, by all its users interested in knowing the
economic and financial situation of the entity. As we saw last class, processing
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From the information in general and accounting as well, it is currently done to a greater extent at
through electronic data processing, but it can also be done manually,
or combining both. It happens that currently organizations manage a large amount,
large volumes of information that need to be processed and recorded in real time, is
to say at the moment when the transactions occur, the operations, in order to be able to have the
information as objective, true, verifiable, and quantifiable as possible that allows for decision making

decisions and carry out the control of the activities that the organization performs and even
projects towards the future by planning their tasks, with the same goal as always, to achieve their
proposed objectives.

If we take an imaginary and open look inside an organization, from the

we will see the perspective of its organizational structure, for example, in a commercial company,
that there are different hierarchical levels and different functions: marketing, purchasing,
finance, human resources, etc. These functions are carried out or executed by those who
they perform and occupy positions at different hierarchical levels. Thus we will find, for example,
the marketing manager with his various areas of responsibility or competencies:
advertising and marketing departments, department sales, department of
planning. And each of these departments will in turn have the heads or managers, and therefore
Ultimately, at the operational level, the employees.

In this example of a functional area of the company, it can be analyzed, relating to what
we have seen so far that those responsible for these hierarchical levels need
information to fulfill their tasks, activities, and responsibilities, the manager, the head of
departments, the same employees. Each area of the organization constitutes itself a
system, are you following me? asks the teacher to the students, which requires information and
it also generates information for its own area and for the other areas with which
interact and need it. The input of information from one area can be output in another area.
organizational. Therefore, each functional area, such as marketing, purchasing, finances, etc.
it works as an information system within which the information system operates
accountant, who processes all transactions, all business operations, that the
organization carries out and that will be duly recorded in books called accounting books
mandatory, which we will study later, from which the accounting information will arise
how the organization's information system is nourished, and what circulates through the different levels
hierarchical and the different functional areas.

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Recapping then, organizations conceived as social systems carry out

their activities to achieve their objectives. To do this, they need to have knowledge about
how activities are being developed, and for that reason they need to have useful information,
to make decisions and carry out control of their operations, and to know the economic situation
and financial of the organization, in order to achieve its goals. This information is provided by the
information system of the organization that operates in the different functional areas and for that
it has a support, the accounting information system that processes all transactions
that arise from the development of the activities that the organization highlights, through its
basic operations of purchases, payments, sales, and collections.
And we said that this accounting information allows for decision making, enables control, and provides knowledge of

financial and economic situation of the organization. If this is the case, there will be different people
interested in knowing this information, as they will need it to be able to decide regarding
various issues or situations.
Therefore, these people are referred to as users of accounting information.
If we think a little about the organization, about those who manage it and work in it, and also
we consider the external environment with which the organization interacts, these users will be the
the same, or are they different? Will they need the same type of accounting information? All the
Accounting information is provided to all users, or is there certain information that is only
It circulates within the organization.? What do you think, asks the teacher.
Some students will say that surely some kind of information will not be made known to
everyone and another yes. The teacher explains that first of all the information processed by
Accounting system will be required by the owners or proprietors of an organization to know
What results did the operations and transactions carried out by the organization yield during a period?
of a determined time, to which that information refers. They will also make use of that
information the managers of each area, and the heads of the departments that comprise it, including
the employees. For example, an employee who wishes to request a raise will want to
to know if the company is in a position to give it to you, based on its financial situation, is
to talk about the financial resources available, for example, in situations of recession or
economic crisis, it is unlikely that I will be able to get any salary increase.
On the other hand, there are people outside the entity, but with whom it interacts, who surely
They will be interested in knowing certain information.
For example, customers, suppliers, the State through its revenue collection agencies
(the AFIP, ARBA, etc.), among others.
Thus, we can present this that we have outlined in a simple diagram.

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ORGANIZATION
Information System

ACCOUNTING INFORMATION SYSTEM

ENTRY PROCESS EXIT States

Accountant
Basics

REPORTS
Recruitment Memory Preparation ACCOUNTANTS

Reports
of
Management

Decision making and control

of the organization

Users
EXTERNAL
us
FOR USE 3rd parties
EXTERNAL to the Entity States
Accountants
Basics
REPORTS
ACCOUNTANTS

Users
INTERNALS

FOR USE Who Reports

INTERNAL they work at the Accountants
My of Management

Decision making
and control of the organization
To recap, we said that there are different users of accounting information: internal and
externals, which have different information needs. Therefore, the will be different
reports that are prepared for each of them.
So we have:

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External users: Those individuals with whom the entity interacts and who require
specific information and for whom the organization issues the so-called statements
Basic accounting, to be presented to third parties outside the entity, but which are also of
internal use within the organization (managers, administrators, board of directors)
owners.)
Among the external users we find:
The State through its different control and collection agencies that
requires information to know if the entity is fulfilling its obligations
taxes and social security (pension, health insurance)
Example: Afip, ARBA
The clients.
The suppliers, to know if the company has resources to make payments
his debts.
Financial entities, to know if the entity is solvent, that is, if it is capable of
generate funds that allow them to repay the requested loans.
Investors. Buyers interested in acquiring shares of the company.
investing in it, they will need to have accounting information that allows them to know if
is capable of generating profits.

Therefore, all these external users of the entity will be interested in obtaining information.
that the organization issues in the form of what we have called basic accounting statements, and
that show structured accounting information in a formal, organized, and synthetic manner and
referring to the economic and financial situation of the entity, valued in currency, in pesos
Argentinians, in our case. And referring to a specific date or period.
Generally, all organizations have a lifespan, established at the time of
to be established for a period of 3 years, 5 years, 10 years, etc. And to be able to evaluate its performance

during a certain period of time, they usually divide it into periods called fiscal year
accounting or economic, During it, the organization carries out all its operations to
meet their objectives, which are processed and recorded so that at the end of the period
accounting, the accounting information shall be issued in the form of financial statements to be
presented to external users unrelated to the entity and interested in the information they provide, useful
so that they can make decisions, not forgetting that these Financial Statements are also used by
internal users

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The teacher continues explaining now that also the people themselves who work in the
organizations require and use accounting information and are
internal users:
The owners of the organization
The managers of the different functional areas
The employees

Everyone is interested in obtaining information to make decisions. The owners of

to know the profitability of the business, the managers to understand how they develop
activities, or if the production sector is being efficient in the use of its scarce resources.
The employees too, according to the example we saw earlier, are users of the
accounting information.
But likewise, the owners, the board of a company, the managers, for example, also
from the internal use management accounting reports exclusive to them, they are also users of
the so-called financial statements, which are several and which will surely each one be seen next year
from them and analyze their composition. And as I was saying, these states are also used by
these users, as we have seen, reflect the economic and financial situation of the entity to
a given date, with which the information it presents also allows its internal users
make decisions and know, for example among other things if in the development of their activities,
the business yielded profits or losses, which will allow them to evaluate what was done with it
planned, compare and make necessary corrections, or take some kind of
decision related to producing new goods, or acquiring new vehicles to distribute them
products to their customers, etc.

All of this we have developed converges on the importance of having knowledge about
how organizations work since we are all immersed in them, from the
different roles that we play and that you will surely play in the near future, for
example, working in a company, studying at a university, etc.
And knowledge is obtained through information, and all organizations need
accounting information, and non-accounting information, since accounting information is generated within the
organization through an accounting information system, which is a support of the system of
global information.
But they must keep in mind that there is external information to the organizations that is also
it is important to possess, and it comes from her external environment, and it relates to issues of the

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labor market, of the economic and fiscal policies that affect the organization and that
Those who manage it must not be unaware, as they influence the decisions that may lead to
take.
For example, a tax resolution from the AFIP, which creates a new tax, affects the
future decisions made by those who manage the organization, as they will need to allocate
financial resources that were not planned to meet the payment of the new tax.

This is how a company's information system is not only fed by information

accounting obtained through the organization's information system but also from
non-accounting information but that is important and comes from the environment, which is necessary
to influence the development of the entity's activities, or to be relevant in complementing a
decision making for example, knowing the prices of the products of the companies
competitors, to adjust one's own or not, if necessary.

The information is therefore relevant for decision making and the control of activities.
of the entity, and to understand the economic and financial situation of the organizations, but to
To achieve this objective, accounting information must meet certain requirements in order to be useful.
These requirements are:

Verifiability: Accounting information must be able to be corroborated through the

coincidence between the accounting records and the archived documentation that supports them
records.
Veracity: The information must be true, reliable, in accordance with reality, that is, not
to be falsified., not to contain false data.
Reliability: It means that the information must be prepared and processed according to criteria,
techniques, uniform standards, and that they are always applied as a rule so that the
information is credible.
Integrity: The information must be complete, meaning it should contain all of the
indispensable and significant data that allows me to make appropriate decisions, without omitting
no data that could be important. It must include all its essential parts.
For example, a head of the accounting department requests a report regarding all the vehicles that
it makes up the fleet of an organization, and which are used to carry out the distribution of its
products, those that are currently in use, and those that are not, with their corresponding value in
pesos.

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Complete information shows the date each vehicle was acquired, its description, the
import paid, and also the corresponding terminations, that is to say those who have already stopped
provide service, due to wear and tear or because they have been replaced by others. The date of
disaffection, the monetary value. In summary, none of this data should be omitted if one wants to
present information n that meets the quality of integrity.
Opportunity. It means that the information must be available in time and place.
required, in order to be useful. For example, if the sales department does not have the information to
time regarding the credit limits that the organization has decided to grant to a client,
It may happen that I carry out the sale on credit for an amount that exceeds such authorization, with the
risk of not being able to collect it in the short term.

This is how accounting information must meet these requirements that will make it useful for the
decision-making and management control, which is required by the various users of the
same.

Immediately thereafter, the teacher revisits all that has been presented, including the prior knowledge of the

students, to know and check what they have been able to capture and learn regarding the contents
presented. With which, it invites its students to do together with the guidance of the teacher a
synthesis of what has been presented, saying.

Thus concludes this long process that takes place in the accounting information system that forms
part of a larger system: the organization's information system, which allows for providing
useful information for decision-making at all levels and functions of it, and that
as we said, it begins with the data collection through the different documents that
reflect the transactions carried out by the organization in the development of its activities, the
which are classified, ordered, calculated, and recorded according to techniques and methods, that
As I said, later we will see these recordings, these accounting entries that are
They are carried out in mandatory books, allowing for the gathering of information that meets the requirements.

statements will be useful for decision making and control, and will be presented and
required by the different users of accounting information and presented in the form
basic financial statements on one hand, to be presented to third parties and on the other hand, the
Management accounting reports, for internal use only.
The teacher, having checked what was learned, invites the students to develop an activity of
fixation through a didactic game called 'the knowledge board' to verify that the
concepts have become clear, and new knowledge has been able to relate to the

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previous knowledge that students bring from previous classes, since this new knowledge
it requires having been apprehended in order to introduce the students to the next topic which is the
heritage of the organizations, which each and every one of them possesses and to know its
composition and its evolution requires pertinent accounting information about the
which refers to, among other issues.

Activity to present to the students.

Frame of knowledge:

Objective:
Establish concepts and relationships regarding the contents proposed in this class.
incorporated into the students' prior knowledge, and provide them with a space and a means to
through play, in which they can understand in a fun way (that is the intention) the
concepts of organization, information systems, and the accounting information system
accounting information, users and decision making and the importance of the relationships that are
establishes between them and can be understood from small examples of the
everyday reality of the students, understanding that we all are part of the
organizations, as they live their lives in them and it is imperative to know how they function,
they operate and obtain information, as they themselves constitute potential users of it.

Instructions:
The course will be divided into 3 groups of 5 people each, and the prepared chart will be placed in
base tergopol on the board. The square contains 25 numbered boxes from 1 to 25 and represents
a question that must be answered concretely, or in other cases must be answered
for true or false and justify the answer in case it is false. In other situations, it
you will request examples of a specific issue related to the concepts seen.
Each question will have a score from 1 to 10 based on its complexity. The value of
The answer is written in the lower right margin of each box.
On the teacher's desk, the 25 cards containing the instructions or questions will be placed.
The game will begin, and for this, the team that starts will tell the teacher the number of the
Select the box you wish and you must answer the corresponding question.
If the team answers the question correctly, that box is covered with a colored cardboard.
identify the team and the points for the correct answer are noted on the mime. If not the
answer correctly, then the opportunity is granted to respond to the other team. If

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 Lesson Plan: ACCOUNTING INFORMATION SYSTEMS

this does not respond, the box is covered with a white cardboard, which means that this box
will be blocked and the question must be answered by the teacher.
In the game, the team that manages to place 5 cards in a horizontal, vertical, or diagonal line wins.
that is, the team that is able to answer 5 questions in any of the positions mentioned before
mentioned.
If no team achieves this, then the one with the most points accumulated wins.

Estimated time.
The time allowed to respond to the prompt or question is one minute.
Once fulfilled, and if there has been no response or a response has been given incorrectly, the will be granted the

possibility of responding to the opposing team within the same stipulated time frame.

The teacher arranges everything to start the activity, organizing the layout of the benches.
suggests that the groups be formed with classmates with whom one interacts little, thus,
achieve to know more about the other, through the game of knowledge.

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