Analyses of Business Transactions

Republic of the Philippines
Department of Education
REGION XII - SOCCSKSARGEN
SCHOOLS DIVISION OFFICE OF COTABATO
LIBUNGAN HIGH SCHOOL
S.Y. 2022-2023
WEEKLY LEARNING PLAN

Date: ____________________________
Section: __________________________
1. Fundamentals of Accountancy, Business and Management 1
Quarter: First Grade Level: Grade 12-JACINTO

Week: 3 Learning Area: Fundamentals of Accountancy, Business and Management 1
 Solve simple problems and exercises in the analyses of business transactions. (ABM_FABM11-IIIg-h-28)
Day Objectives Topic/s Classroom-Based Activities

(DLP/DLL)
Monday  Solve simple problems and exercises in Analyses of Business Begin with classroom routine:
(7:00-8:50) the analyses of business transactions. transactions  Prayer
 Reminder of the classroom health and safety protocols
 Checking of attendance
 Quick “kumustahan”
Recall
What is Accounting?
What are the business transactions?
What are the rules of accounting?
Activity
S.Y. 2022-2023
Ask the learners to answer the following:
Activity 1. TRY ME NOW!

Directions: Write your analysis and the rules applied for debit and credit in a
separate sheet of paper.
Transaction 1: Sold merchandise on account, P50,000 to Sierra Company.
Analysis: _________________________________________________
Rule: ____________________________________________________
Analysis
Based on sharing of the above activity:

 How did you analyze the problem?
 How did you get the answer?
Abstraction
Teacher will discuss the following:
Illustrating a Sole Proprietorship engaged in Merchandising activity
Asset are represented by Cash in Bank and Accounts receivable

Liability is represented by accounts payable
Owner’s Equity is represented by J. Selisena, Capital
Drawing is represented by J. Selisena, Drawing
Revenue or income is represented by Sales, Sales Discounts and Sales Return
and allowances
S.Y. 2022-2023
Costs are represented by purchase, purchase discounts, purchase returns and

allowances and freight in
Expenses is represented by freight out.
Further discussion on the module 7 page 16-19.
Application
How can you analyze Business Transactions?
Evaluation
Test I.
Activity 2. FILL ME IN.
Directions: Determine the Value Received or Debit and Value Parted with or
Credit and indicate the amount in the blank.
Transaction Analysis
The scrambled transactions of Mr. Raymundo Dolor are narrated below.
1. Mr. Raymundo Dolor invest cash in the business where he opened an account
with the BPI, P250,000.
2. Withdrew cash from the bank to pay for business permits to the city
government, P5,000.
3. Received cash for services rendered and deposited in the bank, P4,000.
4. Bought office supplies on account from R. Dinalo Convenience Store, P2,000.
5. Withdrew cash from the bank for payment of rental, P8,000.
6. Withdrew cash from the bank for his personal use, P5,000.
7. Withdrew cash from the bank for partial payment of account with R. Dinalo
Convenience Store, P1,000.
S.Y. 2022-2023
8. Rendered services on account to various clients, P3500.

9. Withdrew cash from the bank for payment of salaries to his employees,
P10,000. 10.Collected P 2,000 from a client’s account and immediately deposited
to the bank.
Requirements:
1. In each item, determine the value received and value parted with. Place the
corresponding amount.
2.Total the amount of the value received and that of the value parted with
columns. 3.Check if the totals of the debit and credit columns are equal.
Analyses
Transaction # Value Amount Value Parted Amount
Received or With or credit
debit
1.
2.
3.
4.
5.
6.
7.
8.
9.
10. Total P__________ P__________
Test II.
S.Y. 2022-2023
Activity 3. CLASSIFY ME!

Directions: Determine the Value Received or Debit and Value Parted with or
Credit and indicate the account classification as to Asset, Liability, Owner’s
Equity, Income and Expenses. The transaction on Sept. 1 is answered for your
guide.
Date Value Account Value Parted Account

Received or Classification With or credit Classifcation
debit
1 Cash Asset R. Besario, Owner’s Equity
Capital
3
5
8
10
The following were the transactions of Mrs. Rosalina Besario during the month
of September.
Septemer 1--- Rosalina Rosario invested cash in the business
3 --- Rendered service on account
5--- Borrowed money from a bank with a note issued.
8--- Received cash from services rendered.
10--- Rosalina Besario withdrew cash from the business.
Remarks
________________________________
Reflections
S.Y. 2022-2023
____ (a) No. of learners who got 80% and above in the given evaluation.
____ (b) No. of learners who got below 80% and need remediation.
____ (c) No. of learners who got 80% and above in the given remedial activity.
____ (d) No. of learners who got below 80% and still needs additional
remediation activity.
Prepared by: Checked by: Noted by:
SHIERY MAE C. FALCONITIN, T-II FEMELIE Z. TINGSON, HT-III ESPIRIDION F. APOSTOL, P-I
Subject Teacher Asst. SHS Principal for Academics Secondary School Principal

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Republic of the Philippines

WEEKLY LEARNING PLAN

1. Fundamentals of Accountancy, Business and Management 1

Quarter: First Grade Level: Grade 12-JACINTO

Day Objectives Topic/s Classroom-Based Activities

Ask the learners to answer the following:

Activity 1. TRY ME NOW!

Based on sharing of the above activity:

Teacher will discuss the following:

Illustrating a Sole Proprietorship engaged in Merchandising activity

Asset are represented by Cash in Bank and Accounts receivable

Costs are represented by purchase, purchase discounts, purchase returns and

Further discussion on the module 7 page 16-19.

How can you analyze Business Transactions?

8. Rendered services on account to various clients, P3500.

Activity 3. CLASSIFY ME!

Date Value Account Value Parted Account

Prepared by: Checked by: Noted by:

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