Bookkeeping NC III Session Plan

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SESSION PLAN

Sector : HEALTH, SOCIAL, AND OTHER COMMUNITY DEVELOPMENT SERVICES


Qualification Title : BOOKKEEPING NC III
Unit of Competency : Post Transactions
Module Title : Posting Transactions and Preparing Ledger
Learning Outcomes:
LO 2.1: Prepare Ledger
LO 2.2: Transfer Journal Entries
LO 2.3: Summarize Ledger
A. INTRODUCTION:

This unit covers the knowledge, skills, and attitudes in posting transactions manually.
B. LEARNING ACTIVITIES:
LO 2.1: Prepare Ledger
Resou
Learning Content Methods Presentation Practice Feedback Time
rces
2.1-1 Modular/ Read Information Answer Self- Check CBLM 2hrs
Identifying the list Self-paced Sheet 2.1-1 Check 2.1-1 Answers
of asset, liability, “Identifying Asset and “Identifying with
and equity in Liability Accounts” Asset and Answer Key
accordance with Liability 2.1-1
Accounts” “Identifying
the chart of Asset and
accounts. Liability
Accounts”
2.1-2  Read Information  Answer  Check 3hrs
Preparing Sheet 2.1-2 Self- Answers
Ledger and Check 2.1- with
Identifying “Identifying Income 2 Answer
the list of and Expense Key 2.1-
“Identifying
income and Account” 2
Income and
expense
Expense “Identifying
account
Account” Income and
titles in Modular/
Expense
accordance Self-paced CBLM
Account”
with the
chart of
accounts.  Check
 Read Information  Answer
Answers
Sheet 2.1-2 Self-
with
Check
Answer
“Preparing Ledger in 2.1-2
Key 2.1-
accordance with the 2
chart of accounts” “Preparing
Ledger in “Preparing
accordance Ledger in
with the chart accordance
of accounts” with the
chart of
accounts”
C. ASSESSMENT PLAN:
Written Test : Written Exam on Preparing Ledger and Posting Transactions
Performance Test: Performance Test on Preparing Ledger and Posting Transactions

D. TEACHER’S SELF-REFLECTION OF THE SESSION:


Trainees/students who can perform the standard requirement of the qualification shall be competent (C) while
trainees/students who cannot perform within the standard requirement of the qualification shall be not competent
(NC) in his/her rating. Trainees/students who can be proved competent have greater opportunity to land a job in
similar industries.

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