Lesson on Capital Budgeting




Beforedetermining learning objectives, and designing a work-based learning program toaddress the gaps that have been identified in an evaluation assessment, it isimportant to have a very goodunderstanding of the learners with whom we will be working. Using this LearnerProfile tool will help us to get a better grip on our intended target audience,and help ensure that the program designed is appropriate for thisaudience

The Class Profile: this class profileconsists of individual learner profile of students in the class.

Background of Learners

What are the age, gender, location, ethnicity, language, disability, level of education, etc. backgrounds of your learners?


Class had learners’ eleven (11) students, of Jamaica ethnicity who all speak English language.

Prior Experience

What prior knowledge, skills, experience will they have that is relevant? How will past experience influence their cognition and development? How can this experience be drawn out and integrated into the learning?

The general educational background of the learner is that they have all completed Financial Accounting 1 and 2 and Costing and Management 1.  Their past experience in accounting will make learning Cost and Management Accounting 2 manageable.

Learners’ Objectives

 What do you think the learners’ objectives will be for completing the program?

The learners’ objectives for completing this call are - 1discuss the difficulties that affect Capital Budgeting with regard to decision making. 2. analyze the four Capital Budgeting Methods   

Learners’ Motivation

What will make the program most relevant to the learners? What will prove meaningful, and provide motivation to learn?

The skills and knowledge gained from the different topics learnt will be rewarding as it will equip learners with efficient management skills.

Success Factors

 What factors might affect learner success or failure in the program

Success factor will be achieved when learners practice and participate in group activities.


Do the learners have access to learning technologies (e.g. computer, CD-ROM, Internet, video, etc.)? Are they pre-disposed to using these?

Technology available to learners are Internet, I-pods, Laptops and School Computers.

Learning Strategies

How will they best learn – participation, self-reflection, activities, practice? How can different learning styles (e.g. visual, auditory, kinesthetic) be accommodated?

visual/linguistic and visual/spatial followed by bodily/kinesthetic, musical/rhythmic, and logical/mathematical



Reference: Template for learner profileretrieved from: view-source:https://www.google.com.jm/search?q=learner+profile+by+work-basedlearning.org&oq=learner+profile+by+work-basedlearning.org&aqs=chrome..69i57.6115j0j4&sourceid=chrome&espv=210&es_sm=93&ie=UTF-8#es_sm=93&espv=210&q=learner+profile+template+by+work-basedlearning.org

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