Instructional design/Component Display Theory/CDT Checklist

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Lesson Scenario Two[edit]

Financial Example Classify the content within a lower-division financial college course, we review the curriculum content to determine how we can classify the content to build instruction:

Fact: Annual financial reports are required to be completed by Local governments.

Concept: Financial information can be used to determine the “health” of a community.

Stack of my accounting books

Principle: GAAP (Generally Accepted Accounting Principles), State laws, and local ordinances.

Process: The process of adopting a Budget from setting policy to appropriation (enacting the budget into law).


  1. ) Prepare the budget calendar
  2. ) Prepare and distribute budget instructions
  3. ) Prepare revenue estimates
  4. ) Prepare departmental expenditure requests, Interfund transfer requests & capital outlay request summary
  5. ) Consolidate departmental requests, revenue estimates and submit to CEO for review and revision
  6. ) Prepare the budget document
  7. ) Present the document to the legislative body
  8. ) Hold public hearings
  9. ) Record the approved budget in the accounts

Now you try it[edit]

Which of the following represents a FACT in a budgeting process?

There are 365 days in a year.
All departments of an organization must participate.
The budget document must be printed.
First copy last year’s dates, then adjust for the day of the week as needed, then determine who must be in attendance, then publish a newspaper announcement.

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Review the CDT Matrix