St.

Mary’s Academy of Palo

Palo, Leyte
S.Y. 2016 – 2017

LEARNING PLAN

Subject Area: Computer 10 Grade & Section: 10 – Wisdom, Integrity, and Service

Quarter: 4th Unit: 2 Day: 1 Date: January 8, 201

Transfer Goals:

Acquire information in a fast, precise and accurate manner that would help convey message to others in
promoting mutual understanding, harmonious relationship and the Gospel values.

Essential Understanding:
Accounting records serve as the basis for determining where the money put up as a capital has been spent of
invested.
Business entities keep records of their business transactions to maintain accuracy and reliability.

Essential Question:
1. Does an individual normally keep the receipt of the item he/ she purchased as personal belonging or
expenditure if he/she does, for what purpose?
2. Why do business entities retain copies of search documents and keep copies of these documents?
I. PRELIMINARIES:

Review: Accounting Cycle

Focus: The Accounting Period, Charts of Accounts, Basic Account Titles.

Motivation:
Ask if there is anyone in the class who has experienced holding a garage sale, or of their family car being
sold in order to buy a new one? Others may have traded in their old cell phones so they can reduce the
cost of the new model they purchased? What personal items do they consider as sellable or in some
cases, viable as collateral for a loan?

Activating Prior Knowledge:

How do you keep track of your expenditure or expenses?

II. LESSON DEVELOPMENT

 Presentation of Concept
The student will know The Accounting Period, Charts of Accounts, Basic Account Titles
 The student will be able to Analyze transactions and formulate journal entries.
Activities

 Lecture and demonstration with application of hands-on activities

A. Broadening of the Concept

1. How do accounting contribute to my success in the world today?
2. Why do we study the accounting period, charts of accounts, basic account titles?
3. Why do we have to follow rules and regulations in accounting?
4. Are all account titles necessary? Why do you say so?
B. Integration
c.1. Ignacian Core /Related Values
Core Value: Excellence
Related Value: Discipline

c.2. Social Orientation: Why do some people can’t save money?

c.3. Lesson Across Discipline: Christian Living

c.4. Biblical Text Reflection: - 1 Cor 14:40
“Everything must be done properly and in order”
III. EVALUATION

Give a short quiz about the different account titles used in classifying an accounting element (Hands-
on activity)

IV. SUMMARY

Why is it important to know the account titles?

ACTION

After understanding this lesson, will you keep records from now on?Why do you say so?
V. Purposive Assignment

Answer the different sets of comprehensive check tests. (p. 22, test III)

References / Instructional Materials

Accounting for Basic Bookkeeping, 2nd Ed. TechFactors, Inc.

LCD Projector, Laptop, Whiteboard, Computers and Charts

Prepared by: Checked by: Date:

Mr. Leo M. Cahayag Jr. _____________________________

Computer Teacher SAC / AC / Principal

Status of Implementation Modification:

_____ Implemented

_____ Partially Implemented

_____ Not Implemented

Date Observed: Remarks:

_____________________________

Observed by:

_____________________________