This document contains a lesson plan for teaching accounting fundamentals over four sessions to an 11th grade class. Each session will focus on a different part of the accounting cycle for a service business: describing business transactions, recording transactions in a general journal, posting transactions to ledgers, and preparing a trial balance. The lesson plan outlines the session objectives, content, learning resources, teaching procedures, and reflections for evaluating each session. The goal is for students to understand and apply the accounting cycle for a service business.
This document contains a lesson plan for teaching accounting fundamentals over four sessions to an 11th grade class. Each session will focus on a different part of the accounting cycle for a service business: describing business transactions, recording transactions in a general journal, posting transactions to ledgers, and preparing a trial balance. The lesson plan outlines the session objectives, content, learning resources, teaching procedures, and reflections for evaluating each session. The goal is for students to understand and apply the accounting cycle for a service business.
This document contains a lesson plan for teaching accounting fundamentals over four sessions to an 11th grade class. Each session will focus on a different part of the accounting cycle for a service business: describing business transactions, recording transactions in a general journal, posting transactions to ledgers, and preparing a trial balance. The lesson plan outlines the session objectives, content, learning resources, teaching procedures, and reflections for evaluating each session. The goal is for students to understand and apply the accounting cycle for a service business.
This document contains a lesson plan for teaching accounting fundamentals over four sessions to an 11th grade class. Each session will focus on a different part of the accounting cycle for a service business: describing business transactions, recording transactions in a general journal, posting transactions to ledgers, and preparing a trial balance. The lesson plan outlines the session objectives, content, learning resources, teaching procedures, and reflections for evaluating each session. The goal is for students to understand and apply the accounting cycle for a service business.
I. OBJECTIVES A. Content Standards The learners demonstrate an The learners demonstrate an The learners demonstrate an The learners demonstrate an understanding of the accounting understanding of the accounting cycle understanding of the accounting understanding of the accounting cycle cycle of a service business. of a service business. cycle of a service business. of a service business. B. Performance Standard The learners shall be able to identify The learners shall be able to identify The learners shall be able to identify The learners shall be able to identify business and nonbusiness business and nonbusiness business and nonbusiness business and nonbusiness transactions, enumerate the types of transactions, enumerate the types of transactions, enumerate the types of transactions, enumerate the types of business documents, recite the rules business documents, recite the rules business documents, recite the rules business documents, recite the rules of debit and credit, and apply these of debit and credit, and apply these in of debit and credit, and apply these of debit and credit, and apply these in in simple cases. simple cases. in simple cases. simple cases. C. Learning Competencies Describes the nature of business Records transactions of a service Post transactions in the ledger. Prepare a trial balance transactions in a service company business in the general journal ABM_FABM11-IVa-d-31 ABM_FABM11-IVa-d-32 ABM_FABM11-IVa-d-29 ABM_FABM11-IVa-d-30 II. CONTENT Business Transactions and Their Business Transactions and Their Business Transactions and Their Business Transactions and Their Analysis As Applied to the Analysis As Applied to the Accounting Analysis As Applied to the Analysis As Applied to the Accounting Cycle of a Service Cycle of a Service Business Accounting Cycle of a Service Accounting Cycle of a Service Business a. Adjusting Entries Business Business a. Adjusting Entries b. Adjusted Trial Balance a. Adjusting Entries a. Adjusting Entries b. Adjusted Trial Balance c. preparation of Basic Financial b. Adjusted Trial Balance b. Adjusted Trial Balance c. preparation of Basic Financial Statement ( Income Statement) c. preparation of Basic Financial c. preparation of Basic Financial Statement ( Income Statement) Statement ( Income Statement) Statement ( Income Statement) III. LEARNING RESOURCE A. References CG, page 4 of 7 CG, page 4 of 7 CG, page 4 of 7 CG, page 4 of 7 B. Other Learning Resources Fundamentals of Accountancy, Fundamentals of Accountancy, Fundamentals of Accountancy, Fundamentals of Accountancy, Business and Management- Rex Business and Management- Rex Books Business and Management- Rex Business and Management- Rex Books Store Store Books Store Books Store IV. PROCEDURES A. Beginning Ask the learners to enumerate at What are the two types of book of Continuation of the problem solving Preparation of trial balance. define the types of business accounts? activity in January 24. according to activities. B. Middle Discuss the nature of service Give the learners a short problem Posting the transactions in ledger. Preparation of trial balance. business. solving. Discuss the accounting cycle of service business. C. End Short a short exercises. Give the learners a short problem Posting the transactions in ledger. Preparation of trial balance. solving. V. REMARKS VI. REFLECTION VII.
Prepared by: Checked by: Noted by: APPROVED
MICHELLE V. PASCUAL JOEL S. DOMINGO MERILYN C. MANANGO ELOISA L. DIZON, PhD
Teacher II SHS Coordinator Head Teacher V PRINCIPAL III