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    A Detailed Lesson Plan (Demo) 2

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    randy magbudhi
    The document outlines a detailed lesson plan for a class on accountancy business management. The objectives are for students to understand the five major accounts of assets, liabilities, capital, income, and expenses. The lesson plan lists the activities and procedures for the class, which includes defining the accounts, playing a game to rearrange account names, grouping accounts under the appropriate major type, and presenting business transactions for students to classify. The goal is for students to learn to properly identify, define, and classify different accounts.

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    A Detailed Lesson Plan (Demo) 2

    Uploaded by

    randy magbudhi
    3K views4 pages
    The document outlines a detailed lesson plan for a class on accountancy business management. The objectives are for students to understand the five major accounts of assets, liabilities, capital, income, and expenses. The lesson plan lists the activities and procedures for the class, which includes defining the accounts, playing a game to rearrange account names, grouping accounts under the appropriate major type, and presenting business transactions for students to classify. The goal is for students to learn to properly identify, define, and classify different accounts.

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    A Detailed Lesson Plan(Demo)2

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    A Detailed Lesson Plan(Demo)2

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    The document outlines a detailed lesson plan for a class on accountancy business management. The objectives are for students to understand the five major accounts of assets, liabilities, capital, income, and expenses. The lesson plan lists the activities and procedures for the class, which includes defining the accounts, playing a game to rearrange account names, grouping accounts under the appropriate major type, and presenting business transactions for students to classify. The goal is for students to learn to properly identify, define, and classify different accounts.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    3K views4 pages

    A Detailed Lesson Plan (Demo) 2

    Uploaded by

    randy magbudhi
    The document outlines a detailed lesson plan for a class on accountancy business management. The objectives are for students to understand the five major accounts of assets, liabilities, capital, income, and expenses. The lesson plan lists the activities and procedures for the class, which includes defining the accounts, playing a game to rearrange account names, grouping accounts under the appropriate major type, and presenting business transactions for students to classify. The goal is for students to learn to properly identify, define, and classify different accounts.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 4

    A Detailed Lesson Plan

    In Accountancy Business Management I

    Time: Friday

    Date March 23, 2018


    I. OBJECTIVES
    A. Content The learners demonstrate an understanding of the five major accounts, namely,
    Standards 1. Asset
    2. Liabilities
    3. Capital
    4. Income
    5. Expenses
    B. Performance The learners shall be able to define, identify, and classify accounts according to five
    Standards major types
    C. Learning The learners
    Competencies/ 1. discuss the five major accounts ABM FABM11-III-e-19
    Objectives 2. cite an example of each type of account ABM FABM11-III-e-20
    II. CONTENT Types of Major Account
    III. LEARNING
    RESOURCES
    A. References
    1. Teacher’s Not available
    Guide Pages
    2. Learner’s Not available
    Material Pages
    3. Textbook 1. Basic Accounting by Edwin G. Valencia and Gregorio Roxas pages 95-99
    Pages
    4. Additional
    Materials from
    Learning
    Resources
    B. Other Laptop and LCD projector for PowerPoint presentation, brown envelope,
    Learning Cartolina and strips of construction paper,.
    Resources
    IV. PROCEDURES Teacher’s Activity Student’s Activity

    Class everybody stand for a prayer, Jane please (student will lead the
    lead the prayer. prayer)

    Good Morning, Class! Good Morning, Sir.

    Kindly arrange your chairs and pick all the (The students will arrange
    papers. their chairs and pick all the
    papers under their chair.)
    You may now take your seats.

    Who are the absentees today? No one is absent today,Sir.

    (The students will clap


    Very Good! Give five claps for yourselves and their hands and say
    say “Perfect”. “Perfect”.)

    A. Reviewing Before we start the new topic let’s have first the recap
    previous lesson of our lesson yesterday.
    or presenting the Class, What is Accounting Equation? Asset=Liabilities+Equity
    new lesson Yes, Peter..
    Very Good!

    Let us compute the missing amount in the


    accounting equation of each of the following three
    entries.
    Assets liabilities Owner’s Equity
    Entity A P ? 40,000 20,000
    Entity B 85,000 ? 34,000
    Entity C 63,700 29,800 ?

    If Entity A have a liabilities of 40, 000 and Owner’s 60,000 Sir


    Equity of 20,000. How much is an Assets?
    Yes, Cherry.
    Very good! 51,000 Sir
    How about Entity B.
    Yes, Irene.
    Excellent!!
    33,900 Sir
    And the last is Entity C.
    How about you, Angel.
    Correct!
    B. Establishing a
    purpose for the This time I will group you into five. You are
    lesson going to play the game called “REARRANGE
    ME”. I have here five envelopes. Each group
    will receive one. In each envelope there are
    jumbled letters that you need to arrange to form
    the correct word. Post the correct arrangement
    of letters in the top cartolina provided, one
    representative will post the cartolina on the
    blackboard/whiteboard as fast as he/she can.
    The first group who finish they task will be
    declared a winner.
    ASSETS
    S T S E A S

    LIABILITIES
    A I L B I I I S L E T

    EQUITY

    E Y U I Q T
    REVENUE

    E U N E V RE
    EXPENSES

    N E X E S P S E
    Very Good!
    Group One won (Students will read)
    Everybody read the words.
    (Answers may vary)
    Class, do you have any idea about the given words?

    C. Presenting Class, our lesson this morning is all about the Types
    new lesson of Major Accounts.
    D. Discussing Discuss the Five Major Accounts:
    new concepts 1. Assets are the resources owned and
    and practicing controlled by the firm.
    new skill #1 Examples: Cash, Accounts Receivable,
    Notes Receivable, Inventories, Prepaid
    Supplies, Land, Building, Furniture and
    Fixtures, and Equipment.
    2. Liabilities are obligations of the firm
    arising from past events which are to be
    settled in the future.
    Examples: Accounts Payable, Notes
    Payable, SSS Premium Payable, and
    Withholding Tax Payable.
    3. Owner’s Equity are the residual amount
    after deducting liabilities from assets.
    Examples: Additional investment,
    Withdrawal, Net Income, Net loss.
    4. Revenue represents the earning of the
    business from sales of goods or service
    rendered.
    Examples: Sales, Service Income,
    Professional Fee, Interest Income, Rent
    Income, and Gain on Sale of other Assets.
    5. Expenses are cost incurred in conducting
    the business activities.
    Examples: Cost of Sales, Supplies Expense,
    Salaries Expense, Insurance Expense, Taxes
    and Licenses Expense.

    E. Discussing Same groupings. Same Major account for each (Each group will start to
    new concepts group. There are the account Titles provided. Pick identify all accounts posted,
    and practicing the account titles and Post them in the cartolina they pick and post the
    new skill #2 which you think belong to the major account account they think are
    assigned in your group example of major account
    assigned to them.)

    Notes payable Cash SSS Premium Payable


    Accounts Receivable Service Income Utilities Expense
    Equipment Net Income Salaries Expense Land
    Professional Fee Interest Income Supplies Expense
    Withdrawal Net Loss Interest expense Interest payable
    Sales Capital Investment Accounts Payable

    (Each group may start to


    identify different accounts
    First to post the cartolina on the Board will be the posted in a major accounts.)
    winning group.
    F. Developing Present to the class the different business
    Mastery transactions. Let them identify the items and
    classify whether they belong to assets,
    liabilities, equity, revenue, and expenses of the
    business. Cash=Assets
    Advertising expense=Expenses
    1. Paid 50,000 pesos for advertising expense.
    Equipment=Assets
    2 .Bought 100,000 pesos worth of
    Accounts payable=Liabilities
    equipment on account. Cash=Assets
    3. Paid 23,000 for mortgage payable. Mortgage payable=Liabilities
    Cash=Assets
    4.Received cash 10,000 for professional fee Professional fee=Income
    Cash=Assets
    5.The owner withdrawn 5,000 cash for personal Withdrawal=Equity
    use.
    G. Finding
    practical Ask the learners: ( Answers may vary)
    applications of What is the significance of major accounts in your
    concepts & skills everyday experience? How can you apply it in your day-
    in daily living to-day living?
    H. Making Ask the learners:
    generalizations & Name the five major accounts. ( The learner recite the major
    abstractions accounts)
    about the lesson
    I. Evaluating Get 1/2 sheet of paper,
    Learning Explain the 5 major accounts and give an example for
    each account.
    J. Additional
    activities for
    application or
    remediation
    V. REMARKS

    VI. REFLECTION

    A. No. of learners
    who earned 80% in
    the evaluation
    B. No. of learners
    who require
    additional activities
    for remediation who
    scored below 80%
    C. Did the remedial
    lesson work? No. of
    learners who caught
    up with the lesson
    D. No. of learners
    who continue to
    require remediation
    E. Which of my
    teaching strategies
    worked well? Why
    did these work?
    F. What difficulties
    did I encounter
    which my principal
    or supervisor can
    help me solve?
    G. What innovation
    or localized
    materials did I
    use/discover which
    I wish to share with
    other teachers?

    Prepared by: Checked By:


    RANDY R. MAGBUDHI
    Teacher

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