LESSON PLAN

SPECIAL JOURNAL

Teaching Accounting in English

Lecturer : Prof. Dr. Siswandari, M.Stat.

By : Rizki Fatmala
K7716055

ACCOUNTANCY EDUCATION DEPARTMENT

FACULTY OF TEACHERS TRAINING AND EDUCATION

SEBELAS MARET UNIVERSITY

SURAKARTA
2019
 LESSON PLAN

School : Vocational High School 1 Surakarta

Subject : Accounting Financial
Class/ Semester : XI/ 2
Subject Matter : Special Journal
Time Allocation : 1 X 25 minutes (1 x meeting)

A. Core Competence
KI 1 : Live and practice the teachings of the religion he adheres to
KI 2 : Living, practicing honest behavior, discipline, responsibility, caring (mutual
cooperation, cooperation, tolerance, peace), polite, responsive and proactive and
showing attitude as part of solutions to various problems in interacting effectively
with the social and natural environment and in placing yourself as a reflection of
the nation in world association.

KI 3 : Understanding, applying, analyzing factual knowledge, conceptual, procedural

based on the curiosity about science knowledge, technology, art, culture and
humanities with insight into humanity, nationality, statehood, and civilization
related causes of phenomena and events, and applying procedural knowledge in
the specific field of study accordingly with his talents and interests to solve
problems..

KI 4 : Processing, reasoning, and presenting in concrete and abstract domains related

to the development of what he learned in school independently, and being able to
use methods according to scientific rules .
B. Basic Competence and Achievement of Competency Indicators

Basic Competence Achievement of Competency Indicators

3.10. Apply the recording of transactions in 3.10.1. Description of special journal

a special journal 3.10.2 Identify type of special journal
4.10. Record transactions in special journals 4.10.1 Arrange special journal forms
4.10.2 Analyze transactions and post in
special journals

C. Learning Objectives
Through learning activities with a scientific approach, problem based learning models and
student assignment discussions can identify and analyze transactions into specific journal
criteria such as purchasing, sales, cash disbursements and cash receipts with curiosity, religious,
discipline, honest, and responsibility during the learning process.
D. Learning Materials
1. Learning Material
a) Factual
• Definition of special journals
• Understanding the types of special journals
b) conceptual
• Explain special journals
• Identify types of special journals
c) Prosedural
• Arrange special journal forms
d) Metacognitive
• Analyze transactions and post in special journals
2. Enrichment learning material
• Analyze transactions and post in special journals
3. Remedial learning material
• Identify types of special journals
 • Analyze transactions and post in special journals
E. Learning Methods
1. Approach : Saintific Learning
2. Method : Discussions, assignments
3. Model : Problem Based Learning
F. Learning Activities
Learning Steps Time
Preliminary
Teacher:
Orientation (Demonstrate a disciplined attitude before starting the learning 3 Minute
process, live and practice the teachings of the religion that is embraced
(Character) and get used to reading and interpreting it

 Conduct an opening with an opening greeting and pray to start

learning
 Check the presence of students as a disciplined attitude
 Prepare students physically and psychologically in initiating
learning activities.

Apperception

 Linking material / themes / learning activities that will be carried

out with the experience of students with previous material / themes
/ activities.
 Asking questions that are related to the lesson to be done.

Motivation

 Teacher gives an overview of the benefits of subject matter that is

about special journal
 The teacher conveys the learning objectives.
Sintaks Problem
Based Learning Learning Activities
Stimulation  Teacher explains the slides on the power
point, which contains special journal
material including;
a. Purchase journal
b. Sales journal 18
c. Cash receipt journal Minutes
d. Cash payment journal
e. General journal
 Students are asked to observe and ask
questions when the teacher finishes
explaining
 Students are asked to listen to an outline /
global explanation of the subject matter of
the special journal book that has been
presented
 Students are given a case or problem about
the transaction in a special journal (attached
instrument)
Organization  Given the above cases students are formed
into 4 groups, with the name of each
group;
a. Purchasing Group
b. Sales Group
c. Cash Payment Group
d. Cash Receipt Group
 Students are asked to discuss the case with
group members in accordance with the
instructions explained in advance by the
teacher
 Teacher facilitates students to ask
questions that are not yet understood
based on observations from the case
instruments that have been given.
 Controlling  Students in each group are asked to discuss
and hypothesize the given case.
 Teacher encourage and allow students to
open smartphones, to collect as much data
and information as possible to be sure of the
answers they discuss.
Verification  Teacher encourages each group to reason
and formulate answers into the instruments
that have been given.
 Students are asked to write the results of the
discussion on the case worksheets that have
been given by the teacher.
Generalization  Students are asked to collect group
discussion assignments
 Teacher takes random answers to the
discussion and then asks a question to one of
the group members about the answers that
have been given.
 Teacher provide an evaluation of the results
of the tasks that have been collected.

Closing Activity:
• Teacher with Students
a. Conclude and convey some important points of what has been 5
learned Minutes
b. Assign assignments (hard files) for upcoming meetings
c. Teacher ends the learning by saying a prayer and greeting.
G. Learning Assessment, Remedial and Enrichment
1. Assessment Techniques
a. Attitude Assessment: Observation / Observation Sheet
b. Knowledge Assessment: Written Test (Essay)
c. Skills Assessment: Practice
2. Instrument Rating (Attached)
3. Remedial learning and enrichment
a. Remedial Learning
Remedial learning activities are intended for students who have not yet reached
the KKM according to the results of the assessment analysis carried out in the form
of:
- relearning
- Personal guidance
- Utilization of peer tutors
b. Enrichment Learning
 For students whose grades reach the KKM limit, given subject matter that
is still within the scope of the KD with a deeper study and development of
material as additional knowledge.
 For students who reach the maximum value or exceed the KKM, given
material beyond the scope of KD with the material deepening as additional
knowledge.
H. Media, Tools and Learning Resources
1. Media : Powerpoints , material books , and student worksheets.
2. Tools : Notebook, LCD, markers, whiteboard.
3. Learning Resource
a. Sadeli, Lili M, Haji. 2010. “Dasar-Dasar Akuntansi”. Ed 1, Cet 5. Bumi
Aksara. Jakarta
b. Al Haryono Jusup. 2011. “Dasar–Dasar Akuntansi”. Bagian Penerbitan
Sekolah Tinggi Ilmu Ekonomi YKPN. Yogyakarta.
c. Lembar Kerja Siswa. Akuntansi Perusahaan Dagang.
 Surakarta, October 24th 2019

Knowing,

Head of Vocational High School Accountancy Subject Teacher

Rizki Fatmala
(………………………………………….)
K7716055
 Attachment 1

Teaching Materials

Material Course
Special journal Entering transactions in the general journal and posting them to the
correct general ledger accounts is time consuming. In the general journal, a simple
transaction requires three lines—two to list the accounts and one to describe the
transaction. The transaction must then be posted to each general ledger account. If the
transaction affects a control account, the posting must be done twice—once to the
subsidiary ledger account and once to the controlling general ledger account. To
speed up this process, companies use special journals to record repetitive transactions
that affect the same set of accounts and have a consistent description. Such
transactions can be documented on one line in a special journal. Then, instead of
separately posting individual entries, each column's total is posted at the end of the
accounting period. Although companies create special journals for other types of
repetitive transactions, almost all merchandising companies use special journals for
sales, purchases, cash receipts, and cash disbursements.
1. Sales journal. The sales journal lists all credit sales made to customers. Sales
returns and cash sales are not recorded in this journal. Entries in the sales
journal typically include the date, invoice number, customer name, and
amount. Invoices are the source documents that provide this information. In
its most basic form, a sales journal has only one column for recording
transaction amounts. Each entry increases (debits) accounts receivable and
increases (credits) sales.
2. Purchases journal. The purchases journal lists all credit purchases of
merchandise. Entries in this journal usually include the date of the entry, the
name of the supplier, and the amount of the transaction. Some companies
include columns to identify the invoice date and credit terms, thereby making
the purchases journal a tool that helps the companies take advantage of
discounts just before they expire. The purchases journal to the right has only
one column for recording transaction amounts. Each entry increases (debits)
purchases and increases (credits) accounts payable.
3. Cash receipts journal. Transactions that increase cash are recorded in a
multi‐column cash receipts journal. If sales discounts are offered to
customers, the journal includes a separate debit column for sales discounts.
Credit columns for accounts receivable and for sales are normally present, but
companies that frequently receive cash from other, specific sources use
additional columns to record those types of cash receipts. In addition, the cash
receipts journal includes a column named Other, which is used to record
 various types of cash receipts that occur infrequently and therefore do not
warrant a separate column. For example, cash receipts from capital
investments, bank loans, and interest revenues are generally recorded in
the Other column. However, a company that provides consumer loans and
receives interest payments from many customers would probably include a
separate column for interest revenue. Whenever a credit entry affects accounts
receivable or appears in the Other column, the specific account is identified in
the column named Account.
4. Cash disbursements/payment journal. Transactions that decrease cash are
recorded in the cash disbursements journal. The cash disbursements journal to
the right has one debit column for accounts payable and another debit column
for all other types of cash payment transactions. It has credit columns for
purchases discounts and for cash. Since each entry debits a control account
(accounts payable) or an account listed in the column named Other, the
specific account being debited must be identified on every line
5. General journal entries. The general journal is used for adjusting entries,
closing entries, correcting entries, and all transactions that do not belong in
one of the special journals. If a general journal entry involves an account in a
subsidiary ledger, the transaction must be posted to both the general ledger
control account and the subsidiary ledger account. Both account numbers are
placed in the general journal's reference column to indicate that the entry has
been posted correctly.
Essay
1. July 5 Sold $5,000 of merchandise inventory, terms 1/15, n 30, FOB
Destination with a cost of goods sold of $3,000 to Robby Red.
2. July 6 Paid shipping cost of $200 on merchandise sold on July 5.
3. July 10 Sold $1,500 of merchandise inventory for cash, FOB Shipping
Point, with a cost of goods sold of $1,000.
4. July 12 Purchased $10,000 of merchandise inventory, terms 2/15, n 45,
FOB Destination from Gus Grass.
5. July 15 Received payment from Robby Red from July 5 sale less the
discount.
6. July 16 Returned $2,500 of merchandise damaged in shipment from July
12 purchase.
7. July 20 Paid the utility bill for $300.
8. July 25 Paid for the July 15 purchase less the return and discount.
9. July 30 Sold $7,000 of merchandise inventory, terms 1/15, n 30, FOB
Shipping point with cost of goods sold $5,000 to Bobby Blue.
Attachment 2

REPORTING GUIDELINES

1. Cognitive aspects

Rated aspect Total score

Number Student's name
Accuracy of answers Neatness

Value = Amount of score obtained: 2 VALUE CRITERIA

A = 80-100 : Very well
B = 70-79 : Well
C = 60-69 : Enough
D = <60 : Less
2. Affective aspects

a. Attitude Observation Sheet

Responbility Care Responsive Polite

Student about
Number
Name
AS NS AS NS AS NS AS NS

Information:

AS : Already seen
NS : Not yet seen
 b. Attitude Assessment Rubric
Attitude
Student's Active Cooperate Tolerant
Number
name
NG G VG NG G VB NG G VB

Information:
NG : Not good
G : Well
VG : Very good
c. Discussion Assessment Sheet
Number Student's Cooperation Communicate Tolerance Activeness Appreciate Total Value Ket
name opinions the opinions score
of friends

Description of Score:
Each column is filled with criteria:
4 = Very Good 2 = Enough
3 = Good 1 = Less
Value Criteria :
A = 80-100 : Very well
B = 70-79 : Well
C = 60-69 : Enough
D = <60 : Less
Value = (Earnings Score: Maximum Score (20)) x 100