SESSION PLAN

Sector : HEALTH, SOCIAL AND OTHER COMMUNITY DEVELOPMENT SERVICES

Qualification Title : BOOKKEPING NC III
Unit of Competency : JOURNALIZE TRANSACTIONS
Module : JOURNALIZING TRANSACTIONS

Learning Outcomes

1. Prepare chart of accounts

2. Analyze documents

A. INTRODUCTION:

This unit covers the knowledge, skills, and attitudes in logging/recording business transactions in an accounting journal.

B. LEARNING ACTIVITIES:
LO1: Prepare chart of accounts
LEARNING PRESENTATION PRACTICE FEEDBACK RESOURCES TIME
CONTENT
1. Definition and Lecture:
functions of  Discuss the definition of  Mention tasks or Oral interaction Learning Materials, 5 hours
Bookkeeping and bookkeeping and accounting, activities and let the White board marker,
Accounting. including their function to students classify Chalk,
business. whether they’re Eraser
accounting or
bookkeeping function.

2. Types of business Lecture:

organization  Enumerate and discuss the  Cut pictures of business Written exam, oral Books and learning 3.5 hours
types of business organization, organizations and let questioning materials, Pictures,
their formation, characteristics, the students identify as White board marker,
ownership structures, to what type. Chalk, Erasers
advantages and disadvantages.

1
3. Types of business Lecture:
activities  Enumerate and define the  Cut pictures of Written exam, Oral Learning materials, 6.5 hours
different business activities business organizations questioning, business organization
and give examples each. and let the students Group discussion pictures, white board
identify what possible and activity marker, eraser.
Illustration: business activity that
 Illustrate how the types of organization is
business activities are being engaged into.
done.
 Let students mention a
real business
organization and its
business activities.
4. Account titles Lecture:
 List asset, liability, equity,  Let students Oral discussion, Learning materials, 3.5 hours
income and expense account enumerate account written exam business organization
titles in accordance with titles based on a given pictures, white board
industry practices. business. marker, eraser.
 Briefly discuss these account
titles
5. Basic Accounting Lecture:
Equation  Identify and discuss the  Let the students Written exam, oral Books on accounting, 10 hours
general criteria of qualification enumerate their own questioning, Board white board marker,
for an element to be examples that work, seat work. eraser, calculator
recognized. comprise the elements
 Identify the elements that of the accounting
make up the basic accounting equation.
equation and discuss the  Let the students
elements. demonstrate how to
 Discuss the importance of the maintain the balance
equation. of the accounting
 Identify and discuss the equation.
accounts that belong to each
element.
LO2: Analyze documents
LEARNING PRESENTATION PRACTICE FEEDBACK RESOURCES TIME
CONTENT
1. Types of Lecture:  Let the students Written exam, oral White board marker, 6 hours
Business  Identify and discuss the identify different types questioning eraser, business

2
 Documents definition and specific uses of of business documents samples
business documents. documents (e.g. official receipts,
invoices)
Demonstration:
 Show some examples of  Return demonstration Moving exam
business documents and its  Do Jobsheet (identification of
relevant uses #1 business
documents)

2. Account Title Lecture: Books on accounting, 3 hours

Selection  Discuss the selection of  Let the students Written exam, oral white board marker,
account titles vis a vis industry identify account titles questioning and eraser
practice and type of business to be used in a given recitation
and nature of transaction. business transaction.
C. ASSESSMENT PLAN/METHODS
1. List of asset, liability, equity, income, and expense account titles are prepared in accordance with Generally Accepted Accounting Principles.
2. Chart of Accounts is coded according to industry practice.
3. Documents are gathered, checked and verified in accordance with verification and validation processes.
4. Account titles are selected in accordance with standard selection processes.
D. TEACHERS REFLECTION

Prepared by:

EXEQUIEL C. CRUSPERO, JR.

TRAINOR