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The document discusses a lesson plan for teaching the statement of financial position (SFP) to grade 12 students. It defines the SFP, also known as the balance sheet, and explains its three elements - assets, liabilities, and equity. Assets are classified as current or non-current, as are liabilities. The lesson plan provides examples of accounts that fall under each element and classification. It aims to equip students to prepare an SFP using the proper classification and format.
- Author
- Maricel Espadilla
- Language
- EN