Target: describe accounting as information about a business and name a stakeholder question it can answer or cannot answer. Prepare: Case F, stakeholder lens aid.
- Launch · 2 min. Ask what a person deciding to work for a business might want to know before joining it. Do not ask for family finances.
- Model · 4 min. Write
record → organise → report → interpret. Accounting information can inform an owner, worker, supplier or investor; it cannot by itself prove a business will succeed. Model: a supplier may ask whether a business can pay amounts due; a cash figure alone is incomplete. - Guided reading · 5 min. Read F. Identify Sam as prospective operator and Kai as prospective investor. Ask how their decisions differ, and what financial or non-financial evidence each lacks.
- Practice route · 7 min. Select Day 1 route. Create two stakeholder-question-evidence-limit triples in different everyday contexts.
- Audit · 4 min. Repair “the accountant guarantees the right choice” by naming one useful report and one unknown.
- Exit · 3 min. “Can a profitable year prove the next year is profitable?” Expected: no; a past report informs but cannot guarantee a future outcome.