Commerce,Business Studies and Accounting Lesson Plan -->

Commerce,Business Studies and Accounting Lesson Plan


Commerce Lesson Plan


This is the sample and detailed business studies (commerce) lesson plan for accounting teachers of high schools in English with the help of which teachers will be able to know and have some idea about How to teach accounting and business studies in high school and grade 11th and 12th students.

This lesson plan is not only for new teachers of commerce but also for the trainee teachers of various teacher training courses like B.Ed, DELED, and BTC. The format of making business studies and accounting lesson plan for trainee teachers will be

Teaching PointsTeacher/Trainee teacher activityStudent’s activityBlack-Board Work

Note - The format of making commerce lesson plans may vary from university to university and school to school. You may make some changes according to your needs in the lesson plan given below. Now, let's start the lesson plan.

Lesson Plan for Business Studies Class 11 and 12


Brief Overview of the Lesson Plan
  • Teacher / Trainee Teacher name–
  • Class / Grade – 11 and 12
  • Subject – Commerce ( Business Studies)
  • Duration of the Period – 40 to 60 minute
  • The average age of the students – 16
  • Topic – Internal Trade (Domestic Trade)





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Note: The Commerce Lesson Plan given below is just an example. You can change the Name, Class, Course, Date, Duration, etc. according to your needs.

Content Analysis –
  • Meaning of internal trade
  • Features of internal trade
  • Types of internal trade

General Aims of teaching commerce or business studies –
  1. To develop knowledge regarding commerce
  2. To develop students interest in commerce
  3. To develop thinking ability of the students
  4. To develop the attitude of students in commerce

Instructional Objects of teaching Commerce or Business Studies –
  1. Students will be able to define internal trade
  2. Students will be able to explain the features of internal trade
  3. Students will be able to explain its various types.
  4. Students will be able to explain internal trade.
  5. Students will be able to judge the types of internal trade
  6. Students will be able to demonstrate internal trade

Teaching aids used –

General teaching aids used – chalk, chalkboard, duster
Instructional teaching aids – Charts showing the types of internal trade.

Previous knowledge assumed –

It is pre-assumed by the teacher or trainee teacher before entering the classroom that students have some knowledge about commerce.

Previous knowledge testing –

In order to test the previous knowledge of the students, teacher or trainee teacher will ask the following questions –



Teacher / Trainee Teacher activityStudent’s activity
What do you mean by Trade?Buying and selling of goods.
What activities are involved in Trade?Production, banking, and Insurance
What are the types of Trade?No Response

Announcement of the Topic –

Finding the students unable to answer the last question asked by the teacher/trainee teacher/ The teacher will announce the topic by saying, “ Well Student”, Today we shall study “Internal Trade”.

Presentation –

With the help of the chart and explanation method, the teacher or trainee teacher will develop the lesson.

Teaching PointTeacher / Trainee Teacher activityStudent’s activityChalkboard work
Meaning of Internal Trade
While moving into the class, the teacher/trainee the teacher will ask what do you understand by internal trade?
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Buying and selling of goods take place within the national boundariesInternal Trade
The teacher will say very good and explain that "internal trade is that trade that is carried on within the boundaries of a country."

Students will write in their notebook.
Features of Internal tradeWhile writing on the Blackboard, the teacher will ask what are the features of internal trade?Students will listen carefullyFeatures of Internal trade
pupil-teacher will say very good and explain while writing on the BlackBoard.
Feature 1 – Trade in the boundaries of the countryWhile writing on the blackboard, the teacher will explain to the students and ask them to write in their notebook.The students will write in their notebookTrade in the boundaries of the country
Feature 2 – Free movement of goodsWhile standing on the lecture stand, the teacher or trainee teacher will explain what is free movement of good.
lesson plan for business studies class 11,
Students will listen carefullyFree movement of goods
Feature 3 – Dealing in the local currencyWhile writing on the blackboard, the teacher will ask the students to write in their notebook.students will write down In their notebooks
Feature – 4 Separate special act to settle disputesWhile moving into the class, the teacher or pupil-teacher will explain that there is a separate special act to settle disputes.students will listen carefullya separately special act to settle disputes
Types of Internal TradeThe teacher or trainee teacher tells the students that internal trade can be classified into two categories. 1. Wholesale trade 2. Retail Trade
students will listen carefullyTypes of Internal Trade

1. Wholesale trade
2. Retail trade
Whole Sale TradeThe teacher will explain that wholesale trade refers to the trade in which goods are sold in large quantities.Students will listen carefully
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Retail Tradewhile standing on the lecture stand, teacher or pupil-teacher will explain that retail trade refers to buying and selling in small quantitiesstudents will write down in their notebook.
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Generalization –

It is generalized by the teacher or trainee teacher that students have acquired knowledge about internal trade.

Recapitulation –

Match the column:

Invitation to the public – Business policies
Authentic record – debenture and share
General policies – term and condition

Home Work –

- What do you mean by internal trade and write the features of trade?
- Explain the types of internal trade.

Context – 

Business Studies ( Class 11th and 12th)





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This is the real teaching mega and macro lesson plan of commerce, accounting, and business studies. For more lesson plans of commerce for micro and real teaching stay connected with us.

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