OVER CAPITALISATION AND ITS CAUSES
Name of the teacher: Zubair T.P Name of the school: MVHSS Manajappara Subject: entrepreneurship Unit: enterprise management Topic: Over capitalization and its causes	STD:XII Strength:40 Period:4 Duration:45mnts Age:16 Date:

CURRICULUM STATEMENT: To get awareness about over capitalization and its causes through question answering and group discussions.

CONTENT ANALYSIS:

    Terms: Over capitalization, over issue of capital dividend policy, inadequate depreciation.

    Facts: 1. A company is said to be over capitalized when it earnings are not sufficient to yield a fair return on the amount of                                                    shares and debentures.

2. Incurring high promotional expenses and preliminary expenses may lead.

3. Providing inadequate depreciation may result in over capitalization.

4. Promotion of a company during inflator period will be a victim of over capitalization.

5. The buying of assets of lower values at higher price may lead to over capitalization.

Concept:  Major: over capitalization

                  Minor: Causes of over capitalization.

LEARNING OUTCOMES

·         Remembering: To recall the facts, terms and concepts related with over capitalization and its causes

·         Understandings: Develop understanding about the terms, facts and concepts relating to the causes of over capitalization

·         Analysis: Analyse the causes of over capitalization.

·         Evaluating: Evaluate the students about their knowledge about over capitalization.

·         Learning strategy: Question answering and group discussions.

·         Learning teaching resources:  * usual class room and black board

·                                                                * Shows chart related with causes of over capitalization

·         Pre requisites: Students have prior knowledge about over capitalization and its causes.

     

CLASS ROOM INTERACTION

RESPONSES

After classroom interaction the teacher asks about over capitalization and its causes. 1.        Define over capitalization? 2.        Which are the causes of over capitalization?        Activity 1                      The teacher shows the chart which describes the causes of over capitalization.        Activity 2                      The teacher divided the students into 5 groups and said them to discuss about the topic.        Activity 3                      Teacher concludes the class by clearing the doubts of students by answering their questions.

The students answering questions Students read the chart Students discuss about the topic Students asking the doubts

FOLLOW UP ACTIVITIES

·         Review questions:   1. what is the meaning of over capitalization?

                                    2. Which are its causes?

·         Assignment:  1. Prepare a short note about over capitalization and its causes?