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Introduction
the date, the account you’re debiting or crediting and a brief description of the
transaction that occurred. Journalizing transactions is the crucial first step in the
accounting cycle. Journal entries serve as the building blocks for your financial
records, so it’s important to stay on top of them. All your business transactions,
including payments from clients and purchases you make for your business, are
journalized. Posting in accounting is when the balances in sub ledgers and the
general journal are shifted into the general ledger. Posting only transfers the total
balance in a sub ledger into the general ledger, not the individual transactions in
the sub ledger. An accounting manager may elect to engage in posting relatively
part of the lesson since it is also a step for completing the accounting cycle. It is
important for an Accountancy and Business Management learner being well-
professions.
acceptability of mini learning module for the lesson Journalizing and Posting
students of SCAS A.Y 2019-2020. The researcher’s part is to find out the possible
development and acceptability of the kind mini learning module of the Grade 11
the journal entry, where the accountant manually enters the account numbers
and debits and credits for each individual transaction. This approach is time -
consuming and subject to error, and so is usually reserved for adjustments and
special entries. In the following bullet points, we note the more automated
transactions (Bragg, 2018). Journal entries are the first step in the accounting
cycle and are used to record all business transactions and events in the
journal entries are recorded in the general journal to show how the event changed
which states that transactions are recorded in two or more accounts, where an
amount is entered on the debit side and an equal amount is entered on the credit
procedures and the double-entry accounting system has specific rules of debit and
learning module for the lesson Journalizing and Posting business transaction of
of Arts and Sciences A.Y 2019-2020. Specifically, is sought to answer the following
questions:
1.2 Sex?
2. What is the level of acceptability of mini learning module for the lesson
2.1 Validity;
2.3 Accuracy?
Conceptual Framework
The conceptual framework shows the input, process, and output of the
study.
The first frame under the input indicates the respondent’s profile and the
Level of Acceptability of mini learning module for the lesson journalizing and
The second frame is the process of collecting data included the conducting
survey questionnaire and interpretation of the gathered data using rating scale.
The third frame, the output includes the development and acceptability of
mini learning module for the lesson Journalizing and Posting business transaction
FEEDBACK
Figure 1
of mini learning module for the lesson Journalizing and posting business
College of Arts and Sciences, located at M. L Quezon Ext. Antipolo City in order
to help and to practice their knowledge for the subject Fundamentals of Accounting
and Management 1. The respondents of the study are the selected Grade11
Sciences. The researchers will first conduct a pre-test then prepare the mini
learning module to distribute to the respondent and lastly conduct a post-test. This
was used to easily collect data and processed into a reliable information.
mini learning Module for the lesson Journalizing and Posting Business transactions
following;
ABM students to know if the mini learning module will develop their knowledge in
Teachers. This study helps the teachers to make the discussion easier to
business transaction.
School. This study will serve as additional document to the school library
and as a reference for the students of Sumulong College of Arts and Sciences.
Future Researchers. This study will serve as basis for the future
Definition of Terms
economics business transactions after they have been identified and measures.
Posting. The act of moving debit and credit account balances from
individual journals to their corresponding ledgers. These ledgers are later used to
create a trial balance used to generate the income statement, balance sheet, and
of money and which affects the financial position or operations of the business
significant manner and in terms of money, transactions and events which are in