Hi, this is based on two necessities xx knowing child development and knowing observations.
If you have a level 3 handbook it provides developmental information specifically related to these areas - search for 'moral' inside this
cypw preview on amazon.co.uk. If you haven't access to a book
searching on silkysteps and researching from a
variety of other sources will support you.
Are you able to ask your setting if they have any professional books you can read -
observations & planning on amazon is good. An actual observation can take the format of your setting's preferred methods - do they have a sheet avaible? or you can select your own
type and highlight the areas of development from it.
Best wishes xx