A Semi-Detailed Lesson Plan in Fundaments of Accountancy,

Business and Management

Date: February 6, 2017

Time: 1:00 – 2:30 pm
Section: ABM

I. Objective:
Identify the uses of the two books of accounts (ABM_FABM11- IIIf-22)

Illustrate the format of a general and special journal (ABM_FABM11- IIIf-23)

Illustrate the format of a general and subsidiary ledger (ABM_FABM11- IIIf-24)

II. Subject Matter

Topic: Books of Accounts

References: CG, Fundamentals of Accountancy, Business and

Management 1 pp. 161 - 180 by Joselito G. FLorendo
www.accounting-world.com/2012/12/books-of-account-and-
source-documents.html
mpm.ph/what-are-the-books-of-account/

Materials: PowerPoint, Laptop, Chalk, board, handouts

III. Procedure
A. Preparatory activities
1. Prayer
2. Checking of Attendance
3. Review

B. Lesson Proper
Activity
Let the student analyze the T- accounts

ASSETS LIABILITIES OWNER’S EQUITY

Dr Cr Dr Cr Dr Cr
(+) (-) (-) (+ (-) (+

Analysis
Let the students answer the following:
1. Are you still familiar with the basic accounting equations?
2. What do you think is the relationship between accounting equation
and the books of accounts?
3. Do you know what journal entries are?

Abstraction
Introduce and discuss the books of accounts by giving the illustrations and
sample problems found in Fundamentals of ABM 1 pp. 162-163, 165-167 by
Joselito G. Florendo

Application
 Group Activity
Each group will be provided a problem. They are task to analyze it
and present their answers in front of the class.
Presentation time: maximum of three minutes

IV. Evaluation
Answer the problem in a one whole sheet of paper.
Bo Ang Co. distributes school and office supplies. Transactions with
customers are with cash or check only. Bo Ang transact with three major
customers that have established accounts. These approved customers routinely
buy on credit.

Following are information from June regarding each of the credit customers:
Customer 1 Beginning balance, P30 000
Purchase on Account on June 5, P14 000
Payment on account on June 17, P10 000

Customer 2 Beginning balance, P15 000

Purchase on account on June 15, P76 000
Payment on account on June 26, P50 000

Customer 3 Beginning Balance, 0

Purchase on account on June 9, P85 000

Required:
1) Create a general journal for each transaction
2) Prepare a ledger following the format below.

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

Customer 1
Date Ref Dr Cr Balance
2015
June 1
5
17

Customer 2
Date Ref Dr Cr Balance
2015
June 1
15
26

Customer 3
Date Ref Dr Cr Balance
2015
June 1
9

V. Assignment
Individual Activity
Conduct a research on Business Transactions and their analysis as applied
to the accounting cycle of a service business.

Remarks:
No. of learner within mastery level:
No. of learners needed remediation or reinforcement:

Prepared by:

Venus Abarico Banque

SHS TWacher, San Juan National High School

Checked by:

Ralyn O. Deplomo
SHS Coordinator, San Juan National High School
 A Semi-Detailed Lesson Plan in Fundaments of Accountancy,
Business and Management

Date: February 8, 2017

Time: 1:00 – 2:30 pm
Section: ABM

I. Objective:
Identify the uses of the two books of accounts (ABM_FABM11- IIIf-22)

Illustrate the format of a general and special journal (ABM_FABM11- IIIf-23)

Illustrate the format of a general and subsidiary ledger (ABM_FABM11- IIIf-24)

II. Subject Matter

Topic: Books of Accounts

References: CG, Fundamentals of Accountancy, Business and

Management 1 pp. 161 - 180 by Joselito G. FLorendo
www.accounting-world.com/2012/12/books-of-account-and-
source-documents.html
mpm.ph/what-are-the-books-of-account/

Materials: PowerPoint, Laptop, Chalk, board, handouts

III. Procedure
C. Preparatory activities
4. Prayer
5. Checking of Attendance
6. Review

D. Lesson Proper
Activity
Let the student analyze the T- accounts

ASSETS LIABILITIES OWNER’S EQUITY

Dr Cr Dr Cr Dr Cr
(+) (-) (-) (+ (-) (+

Analysis
Let the students answer the following:
1. Are you still familiar with the basic accounting equations?
2. What do you think is the relationship between accounting equation
and the books of accounts?
3. Do you know what journal entries are?

Abstraction
Introduce and discuss the books of accounts by giving the illustrations and
sample problems found in Fundamentals of ABM 1 pp. 162-163, 165-167 by
Joselito G. Florendo

Application
 Group Activity
Each group will be provided a sample problem. They are task to
analyze it and present their answers in front of the class.
Presentation time: maximum of three minutes

IV. Evaluation
Answer the problem in a one whole sheet of paper.
Bo Ang Co. distributes school and office supplies. Transactions with
customers are with cash or check only. Bo Ang transact with three major
customers that have established accounts. These approved customers routinely
buy on credit.

Following are information from June regarding each of the credit customers:
Customer 1 Beginning balance, P30 000
Purchase on Account on June 5, P14 000
Payment on account on June 17, P10 000

Customer 2 Beginning balance, P15 000

Purchase on account on June 15, P76 000
Payment on account on June 26, P50 000

Customer 3 Beginning Balance, 0

Purchase on account on June 9, P85 000

Required:
3) Create a general journal for each transaction
4) Prepare a ledger following the format below.

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

Customer 1
Date Ref Dr Cr Balance
2015
June 1
5
17

Customer 2
Date Ref Dr Cr Balance
2015
June 1
15
26

Customer 3
Date Ref Dr Cr Balance
2015
June 1
9

V. Assignment
Individual Activity
Conduct a research on Business Transactions and their analysis as applied
to the accounting cycle of a service business.

Remarks:
No. of learner within mastery level:
No. of learners needed remediation or reinforcement:

Prepared by:

Venus Abarico Banque

SHS TWacher, San Juan National High School

Checked by:

Ralyn O. Deplomo
SHS Coordinator, San Juan National High School
 A Semi-Detailed Lesson Plan in Fundaments of Accountancy,
Business and Management

Date: February 10, 2017

Time: 1:00 – 2:30 pm
Section: ABM

I. Objective:
Identify the uses of the two books of accounts (ABM_FABM11- IIIf-22)

Illustrate the format of a general and special journal (ABM_FABM11- IIIf-23)

Illustrate the format of a general and subsidiary ledger (ABM_FABM11- IIIf-24)

II. Subject Matter

Topic: Books of Accounts

References: CG, Fundamentals of Accountancy, Business and

Management 1 pp. 161 - 180 by Joselito G. FLorendo
www.accounting-world.com/2012/12/books-of-account-and-
source-documents.html
mpm.ph/what-are-the-books-of-account/

Materials: PowerPoint, Laptop, Chalk, board, handouts

III. Procedure
E. Preparatory activities
7. Prayer
8. Checking of Attendance
9. Review

F. Lesson Proper
Activity
Let the student analyze the T- accounts

ASSETS LIABILITIES OWNER’S EQUITY

Dr Cr Dr Cr Dr Cr
(+) (-) (-) (+ (-) (+

Analysis
Let the students answer the following:
1. Are you still familiar with the basic accounting equations?
2. What do you think is the relationship between accounting equation
and the books of accounts?
3. Do you know what journal entries are?

Abstraction
Introduce and discuss the books of accounts by giving the illustrations and
sample problems found in Fundamentals of ABM 1 pp. 162-163, 165-167 by
Joselito G. Florendo

Application
 Group Activity
Each group will be provided a sample problem. They are task to
analyze it and present their answers in front of the class.
Presentation time: maximum of three minutes

IV. Evaluation
Answer the problem in a one whole sheet of paper.
Bo Ang Co. distributes school and office supplies. Transactions with
customers are with cash or check only. Bo Ang transact with three major
customers that have established accounts. These approved customers routinely
buy on credit.

Following are information from June regarding each of the credit customers:
Customer 1 Beginning balance, P30 000
Purchase on Account on June 5, P14 000
Payment on account on June 17, P10 000

Customer 2 Beginning balance, P15 000

Purchase on account on June 15, P76 000
Payment on account on June 26, P50 000

Customer 3 Beginning Balance, 0

Purchase on account on June 9, P85 000

Required:
5) Create a general journal for each transaction
6) Prepare a ledger following the format below.

ACCOUNTS RECEIVABLE SUBSIDIARY LEDGER

Customer 1
Date Ref Dr Cr Balance
2015
June 1
5
17

Customer 2
Date Ref Dr Cr Balance
2015
June 1
15
26

Customer 3
Date Ref Dr Cr Balance
2015
June 1
9

V. Assignment
Individual Activity
Conduct a research on Business Transactions and their analysis as applied
to the accounting cycle of a service business.

Remarks:
No. of learner within mastery level:
No. of learners needed remediation or reinforcement:

Prepared by:

Venus Abarico Banque

SHS TWacher, San Juan National High School

Checked by:

Ralyn O. Deplomo
SHS Coordinator, San Juan National High School