SESSION PLAN

Sector : HEALTH, SOCIAL, AND OTHER COMMUNITY DEVELOPMENT SERVICES SECTOR

Qualification Title : BOOKKEEPING NC III
Unit of Competency : Prepare Trial Balance

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Module Title : Preparing Trial Balance

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Learning Outcomes:
1. List account titles

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2.Transfer balances from the ledger
3.Summarize trial balance

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A. INTRODUCTION
This session plan covers the knowledge, skills, and attitudes in listing accounts, transferring and summarizing

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trial balances from a ledger.
B. LEARNING ACTIVITIES

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Resource
Learning Content Methods Presentation Practice Feedback Time
s

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LO 1: List account titles
 Chart of Account Discussion Read Answer Self Check your CBLM 60

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Modular Information Check 3.1- answer Manual mins
Self-paced
co rc Sheet 3.1-1 on
Chart of
1 on Chart
of Account
using
Answer
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Accounts Key 3.1-1
 Listing of Account Discussion Read Answer Self Check your CBLM 40
Titles Modular Information Check 3.1- answer Manual mins
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Self-paced Sheet 3.1-2 on 2 on Listing using

Listing of of Account Answer
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Document No. 3
Date Developed:
Issued by:
Session Plan in Page 1 of 5
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Prepare Trial Balance Developed by: TESDA-SNAS

Nicson D. Soreda
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Revision # 01
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 Account Titles Titles Key 3.1-2
Blended View Multimedia Answer short Check your Projector 40
Self-paced Presentation on Quiz 3.1-1 answer Laptop/ mins
Listing of on Listing of using Desktop
Account Titles Account answer key Video File
Titles Speaker

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 Classifying account Discussion Read Answer Self Check your CBLM 60

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titles Modular Information Check 3.1.3 answer Manual mins
Self-paced Sheet 3.1-3 on on using

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Classifying Classifying Answer
Account Titles account Key 3.1-3
titles

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Blended View Multimedia Answer short Check your Projector 40

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Self-paced Presentation on Quiz 3.1-3 answer Laptop/ mins
Classifying on using Desktop
Account Titles Classifying answer key Video File

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Account Speaker
Titles

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 Trial Balance Format Discussion Read Answer Self Check your CBLM 60
Modular Information Check 3.2- answer manual mins

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Self-paced Sheet 3.2-1 on 1 on using

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Liability and
Transfer of
Asset,
Answer
Key 3.2-1
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Equity Balances Liability and
Equity
Balances
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Output Making Job Sheet 3.2-1 Perform Job Evaluate CBML 60

on Make Trial Sheet 3.2-1 Job Sheet Manual mins
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Document No. 3
Date Developed:
Issued by:
Session Plan in Page 2 of 5
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Prepare Trial Balance Developed by: TESDA-SNAS

Nicson D. Soreda
ss

Revision # 01
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This study source was downloaded by 100000786567724 from CourseHero.com on 06-08-2021 21:33:40 GMT -05:00
 Balance Format on Trial 3.2-1 using
Balance performanc
Format e criteria
Checklist
LO 2: Transfer balances from the ledger
 Open and Close Discussion Read Answer Self Check your CBML 30

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Accounts Modular Information Check 3.2- answer Manual mins

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Self-paced Sheet 3.2-4 on 4 on Open using
Open and Close and Close Answer

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Accounts Accounts Key 3.2-4
Demonstration Task Sheet 3.2- Perform Evaluate Pencil 30
4 on Open and Task Sheet Task Sheet Paper mins

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Close Account 3.2-4 on 3.2-4 using Eraser

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Open and Performanc Ruler
Close e Criteria
Account Checklist

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 Transfer of Asset, Discussion Read Answer Self Check your CBLM 90
Liability and Equity Modular Information Check 3.2- answer manual mins

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Balances Self-paced Sheet 3.2-2 on 2 on using
Transfer of Asset, Transfer of Answer

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Liability and Asset, Key 3.2-2

co rc Equity Balances Liability and

Equity
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Balances
Demonstration Task Sheet 3.2- Perform Evaluate Pencil 60
2 on Accounting Task Sheet Task Sheet Paper mins
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Work 3.2-2 on 3.2-2 using Eraser

Transfer on Performanc Ruler
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Document No. 3
Date Developed:
Issued by:
Session Plan in Page 3 of 5
tu

Prepare Trial Balance Developed by: TESDA-SNAS

Nicson D. Soreda
ss

Revision # 01
H
hi

This study source was downloaded by 100000786567724 from CourseHero.com on 06-08-2021 21:33:40 GMT -05:00
 Balances e Criteria
Checklist
 Transfer of Income Discussion Read Answer Self Check your CBLM 90
and Expenses Modular Information Check 3.2- answer manual mins
balances Self-paced Sheet 3.2-3 on 3 on using
Transfer of Transfer of Answer

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Income and Income and Key 3.2-3

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Expenses Expenses
Demonstration Task Sheet 3.2- Perform Evaluate Pencil 60

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3 on Transfer on Task Sheet Task Sheet Paper mins
Balances 3.2-3 on 3.2-3 using Eraser
Balances Performanc Ruler

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e Criteria

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Checklist
LO 3: Summarize trial balance
 Adding Debit and Discussion Read Answer Self Check your CBLM 60

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Credit Columns Modular Information Check 3.3- answer on Manual mins
Self-paced Sheet 3.3-1 on 1 on Adding Answer

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Adding Debit and Debit and Key 3.3-1
Credit Columns Credit

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Columns

co rcDemonstration Task Sheet 3.3-

1 on Adding
Perform
Task Sheet
Evaluate
Task Sheet
Pencil
Paper
30
mins
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Debit and Credit 3.3-1 on 3.3-1 using Eraser
Columns Adding Debit Performanc Ruler
and Credit e Criteria
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Columns Checklist
 Checking Totals of Group Discussion Read Answer Self Check your CBLM 60
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Document No. 3
Date Developed:
Issued by:
Session Plan in Page 4 of 5
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Prepare Trial Balance Developed by: TESDA-SNAS

Nicson D. Soreda
ss

Revision # 01
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hi

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 Debit and Credit Modular Information Check 3.3- answer on Manual mins
Columns Self-paced Sheet 3.3-2 on 2 on Answer
Checking Totals Checking Key 3.3-2
of Debit and Totals of
Credit Columns Debit and
Credit

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Columns

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 Accounting Discussion Read Answer Self Check your CBLM 60
Worksheet Modular Information Check 3.3- answer Manual mins

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Self-paced Sheet 3.3-3 on 3 on using
Accounting Accounting Answer
Worksheet Worksheet Key 3.3-3

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Demonstration Task Sheet 3.3- Perform Evaluate Worksheet 30

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3 on Accounting Task Sheet Task Sheet Pencil mins
worksheet 3.3-3 on 3.3-3 using Paper
Accounting Performanc Eraser

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worksheet e Criteria Ruler
Checklist

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C. ASSESSMENT PLAN
 Written Test

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 Oral Interview

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D. TEACHER’S SELF-REFLECTION OF THE SESSION
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This session plan executes the best process on preparing the trial balance. The CBML manual is informative
and equip with numbers of video tutorial that can be used even self-study. The activities such as Task Sheets and
Job Sheets helps us understand the step-by-step details in preparing the Trial Balance.
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Document No. 3
Date Developed:
Issued by:
Session Plan in Page 5 of 5
tu

Prepare Trial Balance Developed by: TESDA-SNAS

Nicson D. Soreda
ss

Revision # 01
H
hi

This study source was downloaded by 100000786567724 from CourseHero.com on 06-08-2021 21:33:40 GMT -05:00
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