Tell your students that they are going to learn how to make excuses.
Ask them to think of all the situations that might get them in trouble and that might require excuses, such as being late for work, leaving a boring party early, not handing in a report on deadline or not doing their homework for English class.
Let them think of how people involved might react and what they would say. Prompt your students to prepare a list of questions like "Why don't you have your homework?" or "How come are you late again?"
After they have listed the questions, divide them in pairs and give a stack of cards to each pair. In pairs, one student asks a question from the list, the other draws top card from the stack and tries to make up an excuse based on what they can see in the picture. Then they switch.