Session Plan-aeb (bkp) 4v2b6p

SESSION PLAN Sector : Health, Social and other Community Development Services Qualification Title : Bookkeeping NCIII Unit of Competency : Journalize Transactions Module Title : Journalizing Transactions Learning Outcomes: Upon completion of this module, the trainees must be able to: 1. Prepare Chart of s 2. Analyze Documents 3. Prepare Journal Entry A. Introduction This unit of competency deals with the skills, knowledge and attitude required to log or record business transactions in an ing journal. B. Learning Activities LO1. Prepare Chart of s Learning Content Methods 1. Bookkeeping  Lecture and ing  Self-paced Definition, learning Functions and Principles 2. Types of Business Organizations

3. Chart of s

Presentation Read Information Sheet 1.1-1 “Bookkeeping and ing”

Practice Answer SelfCheck 1.1-1

 Lecture  Self-paced learning

Read Information Sheet 1.1-2 “Types of Business Organizations”

Answer SelfCheck 1.1-2

 Lecture  Self-paced learning

Read Information Sheet 1.1-3 “Chart of s for Business”

Answer SelfCheck 1.1-3

Trainee checks answers against the answer key 1.1-1

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Trainee checks answers against the answer key 1.1-2

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Trainee checks answers against the answer key 1.1-3

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Resources CBLM ing Manual Internet PowerPoint Presentations CBLM ing Manual Internet PowerPoint Presentations CBLM ing Manual Internet PowerPoint Presentations

Time

4. Prepare Chart of  Demo s

LO2. Analyze Documents Learning Content Methods 1. Types of  Lecture Business  Self-paced Documents learning

2. Analyzing documents and selection of titles

 Lecture  Self-paced learning

 Demonstration

LO3. Prepare Journal Learning Content 1. Generally  accepted  ing principles/ Philippine Financial Reporting Standards

Entry Methods Lecture Self-paced learning

Refer to Task Sheet 1.1-4 “Prepare Chart of s for Single Proprietorship”

Perform Task Sheet 1.1-4 “Prepare Chart of s for Single Proprietorship”

Trainer evaluates trainee’s output using the Performance Criteria Checklist 1.1-4

- CBLM - ing Manual - Internet - PowerPoint Presentations

Presentation Read Information Sheet 1.2-1 “Different Types of Business Documents”

Practice Answer SelfCheck 1.2-1

Trainee checks answers against the answer key 1.2-1

Time

Read Information Sheet on 1.2-2 “Analyzing and selection of titles”

Answer SelfCheck 1.2-2

Resources CBLM ing Manual Internet PowerPoint Presentations CBLM ing Manual Internet PowerPoint Presentations

Resources ing Manual Internet Phil. Financial Reporting Standards CBLM

Time

Refer to Task Sheet 1.2-2 “Analyze Transactions and Select Titles”

Perform Task Sheet 1.2-2 “Analyze Transactions and Select Titles”

Presentation Read Information Sheet 1.3-1 “ing Principles and Philippine Financial Reporting Standards”

Practice Answer SelfCheck 1.3-1

Trainee checks answers against the answer key 1.2-2

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Trainer evaluates trainee’s output using the Performance Criteria Checklist 1.2-2 Trainee checks answers against the answer key 1.3-1

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2. Different types of ing journal

 Lecture  Self-paced learning

Read Information Sheet 1.3-2 “ing Journals”

Answer SelfCheck 1.3-2

3. Business transactions and events

 Lecture  Self-paced learning

Read Information Sheet 1.3-3 “Types of Business transactions and events” Read Information Sheet 1.3-4 “Debit and Credit Titles”

Answer SelfCheck 1.3-3

 Demonstration

Refer to Task Sheet 1.3-4 “Prepare Ts for a Single Proprietorship”

Perform Task Sheet 1.3-4 “Prepare Ts for a Single Proprietorship”

 Lecture  Self-paced learning

Read Information Sheet 1.3-5 “Process of Entry to Journal Worksheet”

Answer SelfCheck 1.3-5

 Demonstration

Refer to Task Sheet 1.3-5 “Record transactions and events to Journal Book”

Perform Task Sheet 1.3-5 “Record transactions and events to Journal Book”

4. Debit and Credit Titles

5. Journal Entry Procedures

 Lecture  Self-paced learning

Answer SelfCheck 1.3-4

Trainee checks answers against the answer key 1.3-2

Trainee checks answers against the answer key 1.3-3 Trainee check answers against the answer key 1.3-4 Trainer evaluates trainee’s output using the Performance Criteria Checklist 1.3-4 Trainee check answers against the answer key 1.3-5 Trainer evaluates trainee’s output using the Performance Criteria

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ing Manual Internet Phil. Financial Reporting Standards CBLM CBLM ing Manual PowerPoint Presentations CBLM ing Manual Internet PowerPoint Presentations

- CBLM - ing Manual - Internet - PowerPoint Presentations

6. Basic Financial Statement

 Lecture  Self-paced learning

Read Information Sheet 1.3-6 “Basic Financial Statement for Sole Proprietorship”

Answer Self Check 1.3-6

 Demonstration

Refer to Task Sheet 1.3-6 “Write a Basic Financial Statement for Sole Proprietorship”

Perform Task Sheet 1.3-6 “Write a Basic Financial Statement for Sole Proprietorship”

Checklist 1.3-5 Trainee checks answers against the answer key 1.3-6

- CBLM - ing Manual - Internet - PowerPoint Presentations

Trainer evaluates trainee’s output using the Performance Criteria Checklist 1.3-6

C. Assessment Plan: Written Assessment: Trainee/s will be assessed on their knowledge, skills and attitudes in logging or recording business transactions in an ing journal. Performance Assessment: Trainee/s will be assessed while giving a demo on logging and recording business transactions. D.Trainer’s Self- Reflection of the Session:

Date Developed: BOOKKEEPING NC III Journalize Transactions

Document No. LGUM-BKP3-0301 Issued by:

January 2018 Developed by:

LGU Malita

Aubrey E. Bautista

Revision #: 00

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