ESL Accounting Lesson Plan

Instructor: Kandi Young

Kandi has degrees in Communications, Human Services, Education and Computer Science. She is a Business, Marketing, and Technology instructor with a Master's degree in Education.

Knowing how to balance monies is an essential skill, whether it is for a personal account or an employer's cash sheet. This lesson focuses on teaching ESL students how to create and use a balance sheet for accounting.

Learning Objectives

Students will be able to:

  • Understand and apply correct vocabulary for creating and using a balance sheet.
  • Balance a balance sheet.
  • Determine where discrepancies may exist if balance sheet does not balance.

Length of Lesson

1 to 2 hours



Use units as a way to understand problems and to guide the solution of multi-step problems; choose and interpret units consistently in formulas; choose and interpret the scale and the origin in graphs and data displays.


Define appropriate quantities for the purpose of descriptive modeling.


  • Calculators (optional)
  • Pencils
  • Vocabulary list
  • Sample completed balance sheets
  • Sample incomplete balance sheets
  • Sample list of liabilities
  • Sample list of assets
  • Sample list of owner's equity


  • Balance sheet
  • Assets
  • Liabilities
  • Owner's equity/net worth
  • Accounts receivable
  • Loans
  • Taxes
  • Expenses

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