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Learning Intention: Students will: __________________________________
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Outline of your Learning Experience
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Link to resources:
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Learning Intention: 1:1

Students will be able to identify sources of income and expenditure from their past experiences.

Outline of your Learning Experience:

Group discussion on Income Vs Expenditure - walking debate on examples of income and expenditure while at the same time introducing some new vocabulary.

Individual activity: make a plan for their Christmas/birthday shopping. Where is their income coming from - can they do chores around the house, have they received birthday money etc...

Who/what/where will they spend their money. How will they know if they have enough money?

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1.11 Interpret a wage slip and calculate personal tax liability arising from employment

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1.11 Interpret a wage slip and calculate personal tax liability arising from employment

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Action verbs: Interpret & Calculate
Student activity: After an introduction to the key terms used in a wage slip, the students demonstrate their understanding of the key terms  (Gross pay, net pay etc) by matching the term with it's definition on wordwall: https://wordwall.net/play/22160/975/760 . They then use a wordwall to group the terms that fall under "pay" and "deductions" : https://wordwall.net/resource/22161400

The students then calculate a blank wage slip, using information provided.

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Wordwall - Create better lessons quicker

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Match up - Drag and drop each keyword next to its definition.

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1.2 Identify and classify sources of income and expenditure, compare options available to best manage financial resources, evaluating the risks associated with each option and making informed and responsible judgements

Students create a survey where they ask people in their family about the different incomes and expenditures.

Identify and classify different sources of income:

-          Students survey people in their lives to assess the different sources of income.

o   Hopefully different responses from the class will include

§  Wages

§  Salary

§  Interest

§  Rental income

§  Selling assets

§  Child Benefit

§  Dividends

§  Social Welfare

-          Students are asked to identify which are

o   regular incomes,

o   which are one off,

o   which change from month to month and

o   which stay the same

-          Questions can include:

o   What are the different ways you earn money?

o   Have you any sources of income other than a job?

o   Do the government help provide income for our house?

o   Have you ever earned money selling items you own?

o   What is the most important source of income in the household?

-          Whole class puts answers into an Income Wordle

-          After identifying these incomes students are asked to survey people in their lives list different household expenses

o   Hopefully responses will include a variety of different expenses

§  Bills

§  Rent

§  Mortgage/loans

§  Discretionary expenditure

o   As part of the survey students can ask respondents to identify

§  Which expenses are needs and wants

§  Fixed expenditure

§  Irregular expenditure

§  Discretionary Expenditure

-          Whole class puts answers into an Expenditure Wordle

Students can see and compare the different sources of incomes and expenditure from the wordle.

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Game to demonstrate students understanding of income and expenditure

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Building towards students being able to distinguish between the benefits that a commercial/financial entrepreneur and a social entrepreneur bring to a community.

1. Divide the class into two groups.
2. Group 1 write down all the benefits that commercial entrepreneurs bring to the community.
3. Group 2 write down all the benefits that social entrepreneurs bring to the community.
4. Each group places post its containing their agreed benefits on an assigned wall.
5. Each group gets to take 5 benefits identified by the other group off the wall and challenge them.
6. Discussion develops on the difference between the benefits brought to the community by the different entrepreneurs.

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Enterprise in the Community- Action verb Compare

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Learning Intention 1.11
Action Verb: Interpret and draw conclusions from going through a wage slip,
examining it and reach some conclusions regarding the different entries on a wage slip.

Action Verb: Calculate. Students will fill in/complete a blank wage slip from given information.
Rinse and repeat with the various possible entries that they are likely to encounter to build up an understanding of calcuations.

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                                                                                              LO 1.12 Present a budget in graphic form         Action Verb: Present                Learning Intention: Students will: Present a budget in graphic form                 Outline of your Learning Experience Brainstorm in groups to recall different forms of graphs.             Take feedback on different graphs and assign one graph type to each group.                                              Groups work together to construct a graph (all groups use the same information).                               Teacher moves around groups and assists where necessary (and notes any areas which need review - eg calculations for Pie Chart).            Each group presents their graph and outlines any challenges in completing/ reasons why this is a good format for this type of information.                                      Class vote on which are most appropriate graph forms.          Review any key points with whole class as necessary (incorporate peer teaching where possible). Students then complete two different graphs (pie chart, bar chart) of another budget.            Begin this in class, complete for HW and review in next class.         

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                                                                                              LO 1.12 Present a budget in graphic form         Action Verb: Present                Learning Intention: Students will: Present a budget in graphic form                 Outline of your Learning Experience Brainstorm in groups to recall different forms of graphs.             Take feedback on different graphs and assign one graph type to each group.                                              Groups work together to construct a graph (all groups use the same information).                               Teacher moves around groups and assists where necessary (and notes any areas which need review - eg calculations for Pie Chart).            Each group presents their graph and outlines any challenges in completing/ reasons why this is a good format for this type of information.                                      Class vote on which are most appropriate graph forms.          Review any key points with whole class as necessary (incorporate peer teaching where possible). Students then complete two different graphs (pie chart, bar chart) of another budget.            Begin this in class, complete for HW and review in next class.         

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Learning intentions: Students should be able to describe the skills and characteristics of being enterprising and appreciate the role of the entrepreneur in the organisation,  society and the economy.

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Learning intentions: Students should be able to describe the skills and characteristics of being enterprising and appreciate the role of the entrepreneur in the organisation,  society and the economy.

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Outline of your learning experience: create a wordle to see what students prior knowledge of skills and characteristics is. teach the difference between them, use wordle again and see what students find now to be the most important.

Watch episodes of dragon den and shark tank with students, have them identify the different skills and characteristics shown by the entrepreneurs.

bring in a local entrepreneur for the students. All the students to generate questions based on community background and the skills needed

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Action Verb: Construct            Learning Intention: Students will: Construct a personal financial lifecycle                                          Outline of your Learning Experience:                        Flipped classroom exercise to begin. At home student will compile a list of family members, their ages and any form of income they may have. In class through a group placemat activity students work on classifying their family members into 5 different categories considering age. Students investigate through research the rough estimate of income for each person based on profession or life stage. Student groups choose a number of professions or jobs within each age group to avoid sensitivity issues. Groups then work to develop posters on financial life cycle to include age stage in life and expected income.                                                                                                      

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Action Verb: Construct            Learning Intention: Students will: Construct a personal financial lifecycle                                          Outline of your Learning Experience:                        Flipped classroom exercise to begin. At home student will compile a list of family members, their ages and any form of income they may have. In class through a group placemat activity students work on classifying their family members into 5 different categories considering age. Students investigate through research the rough estimate of income for each person based on profession or life stage. Student groups choose a number of professions or jobs within each age group to avoid sensitivity issues. Groups then work to develop posters on financial life cycle to include age stage in life and expected income.                                                                                                      

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Learning Intention: (LO 1.2)
Students will be able to identify sources of income and expenditure, and apply it to the financial life cycle.

Outline of your learning experience:

Students are divided into groups.
Laminated cards with pictures/words of different types of income and expenditure are given to each group.
The groups will be randomly assigned a character/life stage - student, retired person, etc. They must choose the relevant income and expenditure for the person in that stage of their life.
The groups then change character/life stage and see how the income and expenditure changes depending on where the person is in their financial life cycle.

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Learning outcome 2.4

Divide the class into 4 groups. Provide each with a case study of an industrial dispute from newspaper/online source.
Get the groups to outline what the issues are at play in the case study, and distinguish between the competing rights/responsibilities.

Then each group could explain the case study to the room and the teacher could guide a class discussion/walking debate around the legal/ethical/environmental issues from each case study.

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1.2 Identify and classify sources of income and expenditure, compare options available to best manage financial resources, evaluating the risks associated with each option and making informed and responsible judgements

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1.2 Identify and classify sources of income and expenditure, compare options available to best manage financial resources, evaluating the risks associated with each option and making informed and responsible judgements

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Learning Intentions- Students will:
State the meaning of income
Discuss the types of income
Distinguish between which sources of income are regular or irregular

Learning Experience:
Students will come up with their own definition of what they think income is, some can share with the class if they would like. Then as a class they come up with a class definition for income and take it down.

Students will be taught that there are 2 types of income; regular and irregular discuss this with students, see if they can come up with their own examples

Students will learn some of the sources of income during the lesson, afterwards, they must identify which sources of income are regular or irregular

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Action Verb: interpret 1.11Learning Intention: Students will: be able to calculate the total amount of tax due from the wage of their chosen career and identify areas in which their tax would be spent. Outline of your Learning Experience: students will research a job/career they are interested in and discover the typical wage for this job. The will then calculate their tax liability for their chosen job. Questions asked would be what’s the difference between the gross and net pay? How will this effect your spending and saving power? What kind of good or services will you need to save for/ afford easily? To further interpret the wage slip and the importance of tax the students will then as a class calculate the amount of tax that would be paid by all of them and then each individual would look to see where this tax could be spent. To further understand the importance of working to the individual and the economy. They can use where your money goes website. We will then discuss where students this their tax could be spent Link to resources: https://whereyourmoneygoes.gov.ie/en/

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Action Verb: interpret 1.11Learning Intention: Students will: be able to calculate the total amount of tax due from the wage of their chosen career and identify areas in which their tax would be spent. Outline of your Learning Experience: students will research a job/career they are interested in and discover the typical wage for this job. The will then calculate their tax liability for their chosen job. Questions asked would be what’s the difference between the gross and net pay? How will this effect your spending and saving power? What kind of good or services will you need to save for/ afford easily? To further interpret the wage slip and the importance of tax the students will then as a class calculate the amount of tax that would be paid by all of them and then each individual would look to see where this tax could be spent. To further understand the importance of working to the individual and the economy. They can use where your money goes website. We will then discuss where students this their tax could be spent Link to resources: https://whereyourmoneygoes.gov.ie/en/

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Learning Intention: Students will:
1.2 - Identify the sources of Income and Expenditure.
1.12 and 1.13 - Prepare a household Budget, determine the financial position and recommend appropriate action.

Outline of your Learning Experience
Students look at their own personal situations in relation to income and expenditure.
Class discussion, group work.
Calculation, preparation a household budget - Individual work.
Evaluate your findings.
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Link to resources:
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File uploaded:__________________

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Action verb: Assess the importance of planning an organisation’s cash flow, propose suitable sources of finance to manage expenditure and prepare a budget (2.11)

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Action verb: Assess the importance of planning an organisation’s cash flow, propose suitable sources of finance to manage expenditure and prepare a budget (2.11)

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Students create a Business Plan based on a school enterprise to include available sources of finance.

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Learning Intention: Students will differentiate between employment, work and volunteerism, identifying and describing features, benefits, rewards and careers within each.

Class Activity: Teacher will check terminology of students understanding to begin with. Teacher will play YouTube Videos to differentiate between employment, work and volunteerism. Students will engage by reporting back on their understanding of what the difference is between them all, in their own words.
A mindmap will be used to describe features, benefits, rewards and careers within each - brainstorming session and then individual work.

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Learning outcome 1.11
Interpret a wage slip and calculate personal tax liability arising from employment

Students receive examples of a wage slip and apply their knowledge and understanding by explaining the terms i.e. overtime, PAYE, net pay etc.
Students receive blank wage slips and should calculate basic pay displaying an understanding of hours x rate etc.

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3.6 - Explain how economic growth can impact positively and negatively on society

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3.6 - Explain how economic growth can impact positively and negatively on society

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Divide the students into groups and get each group to investigate a financial organisation. They need to investigate how the organisation positively and negatively impacts on society. They then need to present their findings to the rest of the class

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1.2 Identify and classify sources of income and expenditure, compare options available to best manage financial resources, evaluating the risks associated with each option and making informed and responsible judgements

Menti/Google Form at start of the class.
Ask students to identify various different types of income/expenditure.

Introduce the different categories of income and expenditure
- Regular/Irregular
- Fixed, Discretionary, Irregular

Create Flash Cards for each types of income/expenditure highlighted

Do out columns on the class board with headings
-Regular/Irregular Income
- Fixed, Irregular, Discretionary Expenditure

Students must stick flash cards under correct heading

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Distinguish between the rights and responsibilities of employer  and employee from a legal, social, environmental and ethical perspective

Students engage in roll play in pairs demonstrating their knowledge aiming to make clear the difference between  employer and employee rights and responsibilities. 1 or 2 examples each. The class group will observe and distinguish who is the employer and who is the employee.

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Learning intention:  Students will discuss different taxes that different people pay and classify them into Direct and Indirect Taxes
(LO: 1.4)

The teacher would first explain the difference between direct and indirect taxes.

Students would be divided into different groups and given a list of taxes to discuss and compare.

A teacher would ensure that all students were familiar with all of the different types of taxes

The learning experience would end with a walking debate on whether each different tax could be classified into direct or indirect

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Action Verb: Describe                                                

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Action Verb: Describe                                                

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2.2 Describe the skills and characteristics of being enterprising and appreciate the role of an entrepreneur in an organisation, in society and to the economy

Students will read an assigned article on a famous entrepreneur.  They will then break into pairs and described the characteristics they identified from the article.
5 Characteristics of Successful Entrepreneurs (investopedia.com)

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Differentiate between employment and work 

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Differentiate between employment and work 

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Learning Intention: Students will be able to differentiate between work, employment and volunteerism:

Learning Experience:
1. Students are given a list of activities and must recognise if it is an example of work or employment.

2.Employment: Choose four career categories using the websites www.publicjobs.ie. List five different jobs. i.e Construction, Education etc

3. Think, pair and share 10 volunteer organisations. Describe the main objective of each organisation. Students can use www.volunteer.ie to help come up with the organisations.

4. Students are to complete a table with the subheadings Features, Benefits and Rewards for each category (Work, Employment and Volunteerism.)

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Learning Intention: Students will: be able to make the difference between 2 or more rights and responsibilities of an employer and an employee.

Students work in pairs and given a case study about a constructive dismissal and make a case for the employee.
Students watch a video and identify reasons for the industrial action.
Role play employee and employer industrial relations negotiations.

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Learning Intentions: Learners will predict how a scarcity of resources impact the decisions a start up business has to make.

Case study given on a start up business for students to read and the difficulties it faces and choices available to it with limited resources.

Using the Diamond Nine graphic organiser, students prioritise the most to least beneficial use of resources the business has.  They then work in pairs or small groups to justify and predict the consequences of their decisions on the business from most to least important.

Suggested Nine Cards Under:
Marketing and Sales
Advertising
Research and Development
Production
Human Resources
Transport and Logistics
Quality Control
Environmental Considerations
Office Administration

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Learning Outcome 3.1

Give an expected result of an event, explain a new event based on an observation using logical connections between pieces of information

Having gained knowledge on needs, wants, income and expenditure, students are presented with scenarios and have to consider the outcomes/what action needs to be taken

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Learning intention: Differentiate between employment, work and volunteerism, identiufying and describing features, benefits, rewards and careers within each

1. Outline of the Learning Experience:
Share the LO and then using think-per-share and a KWL chart get students in groups of two or three

2. to fill out individually their KWL on initial thougts of working Vs volunteering.

3. They can then fill in the W as they discuss in pairs their thoughts on the class topic.

4. Then as a group class discussion they outline in student voice how they would distinguish and as they share thoughts that fellow students outlined they can then also start to fill in the L element of the KWL chart

5. as a wrap up using a video clip from how to be good with money with money, where they discuss different types of work and student to reflect on learning with an entrance slip to be shared with fellow students at the start of the next class.

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3.5 Examine the purpose of taxation from a financial, social, legal and ethical perspective

Students create a Google Form to ask fellow students in class their understanding of and need for taxation. Then understandings are shared, and discussion takes place around why tax is necessary - economic, societal and morally. Progressive and regressive tax. Challenging assumptions identified from Google Form and link with the school's ethos around social justice and redistribution of wealth. Students asked to identify why taxation is needed and outline the advantages and disadvantages to the structure of the taxation system and the impact on the economy.

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Learning Outcome 2.9 Develop a simple Business Plan.
Class are given a template in word, excel etc (this can include bare headings, examples or large amounts of content so as to differentiate learning). In groups students propose what should be included in the business plan and then submit it.

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LO 1.2 Identify and classify sources of income and expenditure, compare options available to best manage financial resources, evaluating the risks associated with each option and making informed and responsible judgements

Students are given a personal scenario eg unemployed single parent, married farmer, soon to retire nurse. Can be done in groups or individually. In each case on an A3 sheet they list the main relevant incomes and expenditures. They pass on their work to another individual / group who then identify 2 or more relevant financial risks. Add that to the work sheet. Then pass on to another and ask them to classify each risk as low medium and high. For extra marks, suggest a resolution to reduce or eliminate the risk.

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1/11-Interperet Wage slip and tax liability                                              Action Verb: Interpret and draw conclusions from a wage slip   Outline of learning experience: Calculate. Students calculate paye, prsi and tax credits, gross and net pay. 

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1/11-Interperet Wage slip and tax liability                                              Action Verb: Interpret and draw conclusions from a wage slip   Outline of learning experience: Calculate. Students calculate paye, prsi and tax credits, gross and net pay. 

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Verb: Explain
Learning Intention1.4: Students will:
Explain key personal taxes and charges and suggest the occasions when and why they might arise. Water charges.

Get students to choose one of the taxes from the topic and have a small group discussion about why they think that particular tax is an unfair tax and what they would do to change it if they were Minister for Finance. Stress that as Minister they cannot just abolish the tax, as that would leave the government short of money. Instead, they must either make amendments to make it more equitable or replace it with a better tax.

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Learning Outcome 1.11

Students will be able to fill in a wage slip and understand all the deductions and payments on this slip.  They will also be able to understand the difference between Gross Pay and Net Pay

Students will fill in a variety of sample pay slips - graduating from simple to more complex.  It will start with simple deductions such as PAYE, PRSI and then go to including tax Credits

Students would make a placemat divided into sections that would feature each item on a payslip - explained and labelled as a deduction or payment

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Unit of learning title “Enterprise in my community”

Learning Outcomes:
2.2: Skills and Characteristics of Entrepreneurs

Learning experiences:

- Virtual interview with a local entrepreneur (can be accessed by all students studying in the classroom or at home).
Entrepreneur can share their experience of starting up a business, what skills & qualities have been beneficial.
Students to produce a range of questions to provoke critical examination of key

- Have you got what it takes to be an Entrepreneur Quiz

- profiling an entrepreneur -   Students individually select an entrepreneur to study and then share their findings with a group.

- Group discussion. Students can discuss their previous research findings to critically compose informed conclusions on what skills and characteristics are typical and beneficial for an entrepreneur.

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Quick quiz: Would you make a good entrepreneur?

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Do you have what it takes to successfully start a business, and grow it into a large and profitable company? Find out by taking our two-minute quiz.

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Identify different types of financial, cultural and social enterprise.

Give the Students an overview of the different types of enterprise.

Use an article or case study for each type of enterprise. Discuss the motivations of each and the entrepreneurial skills required.

Share a list of examples of enterprise (A number of examples from Financial/Social and Cultural. Use a walking vote to try identify which example belongs in which category. Allow for open discussion and opinions on possible contentious examples.

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Carbon Calculator - ClimateHero

Welcome to ClimateHero. Here you can quickly calculate the impact off your carbon emissions.

Carbon calculation - What is a sustainable carbon footprint?

The term carbon footprint refers to how large carbon emissions you cause every year. The average global carbon footprint is today approximately 5 ton carbon dioxide equivalents per year. But in the Western world the average carbon emissions per capita is twice as large. In order to limit global warming to max 2 degree Celsius, we need to reduce our carbon footprints to below 2 ton carbon dioxide equivalents per year.

How to reduce your carbon impact - Can you become carbon neutral?

In order to reduce your carbon footprint you first need to understand how large it is and what is causing it. With ClimateHero's carbon quiz, that is a quick and easy task. The test consists of a number of questions that takes approximately 5 minutes to complete. The quiz questions are grouped in tree categories, housing, travel and consumption. After completing the test, you can check and track carbon reductions as well as go ahead to offset your emissions.

Besides reducing your own carbon emissions, you may also have a positive impact on the carbon dioxide levels in the atmosphere, by encouraging your friends reduce their footprints at to be active in the society debate, for example regarding a carbon tax.

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Carbon Calculator - ClimateHero Welcome to ClimateHero. Here you can quickly calculate the impact off your carbon emissions. The term carbon footprint refers to how large carbon emissions you cause every year. The average global carbon footprint is today approximately 5 ton carbon dioxide equivalents per year.

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Discuss (3.5) Students will examine the purpose of taxation from a financial, social, legal and ethical perspective.

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Discuss (3.5) Students will examine the purpose of taxation from a financial, social, legal and ethical perspective.

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Although the main purpose of taxation is to raise finance for Government expenditure students will differentiate the purpose of taxation from a social, legal and ethical perspective.

Class to begin with questioning on what the students already know about each of the terms. Have they come across these terms before in other aspects of the course, enterprise?

Continue with a PowerPoint presentation on the topic with the students taking down key definitions. A video (sugar tax) to be shown to further the knowledge of the students in this topic.

Discussion to recap on the learning outcome.

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Students will distinguish between consumer products they use and classify the different types of environmental impact these products have

1.9 Debate the ethical and sustainability issues that arise from their consumption of goods and services and evaluate how they can contribute to sustainable development through consumer behaviour

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Unit of learning title “Enterprise in my community”

Learning Outcomes:
1.10 & 2.6: How globalisation & technology has impacted both consumers & organisations
3.10: Current economic and social challenges

Learning experiences:

- Virtual interview with a local entrepreneur (can be accessed by all students studying in the classroom or at home).
Entrepreneur can share their experience of how the pandemic has impacted their business, with particular focus on changes in consumer behaviour and technology.
Students to produce a range of questions to provoke critical examination of key facts.

- Desk Research task - look up statistics on impacts of covid 19 on business in the local community, within Ireland and worldwide

- Video on rapid changes in technology and how the future might look

- Survey. Students create a suitable questionnaire and conduct a survey on how consumer needs, wants, opinions and buying behaviour have changed in the last two years.

- Group discussion. Students can discuss their previous research findings to critically compose informed conclusions as to how businesses have been impacted by the recent social, economic and technological changes.

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Here's what it's like inside Amazon's cashier-less store. Amazon Go has no checkout lines, cashiers, or registers. The store is located in Seattle, right near Amazon's campus. They sell prepared foods and grocery staples. There's also a small selection of beer and wine. You use the Amazon Go app to enter the store.

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3.5 Examine the purpose of taxation from a financial, social, legal and ethical perspective.

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3.5 Examine the purpose of taxation from a financial, social, legal and ethical perspective.

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1.4 Explain key personal taxes and charges and suggest the occasion when and why they might arise.

Learning Intentions

·         Outline the role of taxation in a modern economy

·         Understand their personal responsibilities in relation to taxation

·         Describe the major household and personal taxes in Ireland

·         Understand the impact of taxation on households and individuals

·         Calculate the tax liability for a household or individual

Lesson

·         Describe the major household and personal taxes in Ireland

Worksheet provided to students with key questions that need to be answered and given access to the computer room for one class.

A list of key household taxes included in the worksheet, students to pick one from the list and research it on the computer, looking up the revenue website and citizens information website.

Each student will be asked to fill in the answers to the questions, they could be asked to report back to the class (if you had a double class this might be possible).

Worksheet

List of Taxes

PAYE

USC

VAT

LPT

CGT

CAT

DIRT

Income Tax (self assessment)

Customs Duty

Excise Duty

Motor Tax

Carbon Tax

Sugar Tax

Stamp Duty

Questions

1.       Describe this tax, its name and acronym.

2.       Who pays it?

3.       How is it collected?

4.       What is the current rate in Ireland?

5.       Who gets the money and what is it used for?

6.       Your opinion – should you pay it, is it a fair tax?

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New website with gifts that are Guaranteed Irish

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New website with gifts that are Guaranteed Irish