This theoretical reflection implies the main proposal that the activities of planning and teaching are linked; it is the main ingredient to cognition and metacognition. Two main parts make up this article: a theoretical discussion of the linkage, detailing a descriptive letter and content to be taught in the classroom. Within this part, a flowchart related to the master, content and topic is proposed, which are the results of the theoretical reflection. The concluding part of this reflection is considerations associated with improving the planning of teaching.