1. Remember. Define what IVA is, what types there are and what Model 303 is.

2. Understand. Explain the difference between supported and passed-on IVA.

3. Apply. Calculate the IVA of different purchase and sales invoices.

4. Analyze. Classify invoices according to whether they generate supported or passed-on IVA.

5. Evaluate. Assess whether the result of Model 303 is positive or negative and interpret what it implies for the company.

6. Create. Fill out a complete Model 303 with all the data and the presentation with a brief explanatory report.

A brief technical text on types of stock, with linguistic support. Students read the text with definitions or synonyms in parentheses and then have to remove the parentheses, remember and define the keywords.

What kind of scaffolding did you buy?
Reading 7 — Adding synonyms or simple definitions in parentheses next to technical vocabulary.

Why?
To help students understand specific vocabulary related to inventory control without interrupting the flow of the reading. This supports comprehension while gradually introducing technical terms in English.

Topic:
Types of inventory systems and key vocabulary (perpetual, periodic, stockouts, etc.)

Level:
A2–B1 (Vocational students with limited English exposure)

Time:
20 minutes

Describe how it works:
Students read a short text about inventory systems that includes keywords supported with definitions or synonyms in brackets. For example:
“A perpetual system (a system that updates stock in real time) is used…”
Students then complete a matching exercise or a fill-in-the-blank activity using the new vocabulary.

Work in pairs (“Think-Pair-Share”) before answering.

What kind of scaffolding did you buy?
Language 4 — Using wait time and peer discussion strategies.

Why?
To give students enough time to think in a second language, which reduces anxiety and increases the quality of their answers.

Topic:
Comparison of inventory systems (FIFO, LIFO, Just-in-Time)

Level:
B1

Time:
15 minutes

Describe how it works:
The teacher asks an open-ended question (e.g., “Why is FIFO important for supermarkets?”), then waits silently for 10 seconds before calling on a student.
Optionally, students have to use “Think–Pair–Share”:

1. Think individually.

2. Discuss briefly with a partner.

3. Share their answer with the class.
   This gives processing time and peer support before speaking in English.

What kind of scaffolding did you buy?
Writing 11 — Providing structured writing frames or sentence starters.

Why?
To help students organize their ideas and express themselves in writing, especially when dealing with abstract or technical content in a foreign language.

Topic:
Describe and compare inventory systems.

Level:
B1

Time:
20 minutes

Describe how it works:
Students receive a writing frame.

They complete the frame individually or in pairs, then revise it for accuracy.