Detailed Lesson Plan in Accountancy and Business Management 12

I. OBJECTIVES
At the end of 60 minutes lesson, the students will be able to do the following:
a. The learners demonstrate an understanding of the types of bank accounts, basic transaction,
and documents related to bank deposits and withdrawal.
b. The learners shall be able to share sample of bank account and documents in class and
discuss their uses and importance.
c. The learners are expected to do the following with 80% proficiency:

• Identify the types of bank accounts normally maintained by a business.

ABM_FABM12-IIc-5
• Differentiate a savings account from a current or checking account.
ABM_FABM12-IIc-6
• Value the importance of having a bank account.
• Prepare bank deposit and withdrawal slips.
ABM_FABM12-IIc-7

II. SUBJECT MATTER

Topic: The Bank Account

References:
Fundamentals of Accounting, Business, and Management 2

Materials:
Sample image, marker, PowerPoint, Manila paper

III. PROCEDURES

Teacher’s Activity Students Activity

A GREETINGS
Good Morning class!
Good Morning ma’am!
B. DAILY ROUTINE

Sheryl, can you please lead the prayer?

Sheryl: In the name of the Father, the Son and
the Holy Spirit. Lord we glorify and praise you.
Thank you for the life and blessings you have
given us. May you forgive us and continue on
guiding us in our lives. Amen

Please pick up the mess under your chair.

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 Now please take your seat and be ready for the
checking of attendance.
Thank you, ma’am.

Very well. Let's now move on.

C.MOTIVATION

I have prepared here some pictures.

What can you say about the picture?
Yes, Ben.
Mam the picture shows a check, bank forms and
passbook.
Very good Ben.

Do you know the uses of it class?

No, Mam.

Then that would be our lesson for today.

D.LESSON PROPER

Our lesson for today is all about Bank Accounts.

There are two types of bank accounts.
Who can give me the two types of bank account?
Yes, Erold.
Mam the two types of bank accounts are savings
account and the current or checking account.

Very good Erold.

Can anyone define what is Savings Account?

Yes, Jay.
A savings account is a basic type of bank
account that allows you to deposit money, keep
it safe, and withdraw funds, all while earning
interest.

Very good Jay, Savings Accounts are also linked

with passbook and ATM cards which I have
shown you earlier.

Who can define Passbook and ATM cards?

Yes, Eda Mae.

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 Passbook is booklet used to record bank
transactions on a saving accounts. While ATM
cards are used for making transactions in
Automated Teller Machine.

Very well said, Eda Mae. ATM cards also can be

used as a debit card where you can used to make
payment in different establishment.

How about the Current or Checking Account?

Yes, Jeric.
Mam Current or Checking Account is a bank
account that allows easy access to the money
your keep in it using bank checks.

Very good Jeric. Like with savings account,

checking account do have also passbook and
ATM cards. Bank check as an acceptable form of
payment allows depositors to pay large sums
using one sheet of paper instead of carrying
currencies. Is that clear class?

Yes, Mam.

Let’s move to the different bank forms. Every

bank has a corresponding bank form for almost
every transaction, but we will discuss only with
deposit slip, withdrawal slip and bank check. We
will only look at the basic format of these forms.
What are deposits slip? Yes, Jessa Mae?

Mam deposit slip used when you deposit money

and checks in order to keep track of the money
that you are putting into your account.

Very good Jessa Mae.

I have here an example of deposit slip. I will
discuss the parts of this bank form.
(teacher explain the parts of deposit slip)

Let us proceed with withdrawal slip, what is

withdrawal slip?
Yes, Jezebelle.

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 Mam a withdrawal slip is a bank document on
which a person writes the date, account number
and amount of money to withdraw from a bank.

Very good Jezebelle.

I will discuss to you the parts of withdrawal slip.
(teacher explain the parts of deposit slip)

E.PRE-ACTIVITY

I will divide you class into three groups and each

group will choose its leader. I want you to fill up
these bank forms and the group who will finish it
quickly will be declared the winner. Please every
member should cooperate with its group. This
activity will last only for 5 minutes. Is that clear
class?
(the teacher will post the business transactions of
ABM company.)
Yes Mam.
(the learners will now perform the task.)

F. VALUING

Class is it important to open an account at the

bank? Then why?
Yes, Lorena.
Yes sir, it is very important or helpful specially if
we have a business. Aside from the interest that
the bank offers to its depositor, it is also
convenient in every business transaction when
we use a check.

Very good Lorena.

G. GENERALIZATION

Alright class, what are the two types of accounts

and its difference?
Yes Shara Mae.
Mam, the two types of accounts are savings
account and current account. The difference of

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 the two is that current accounts have an added
feature, the used of bank checks.

Very good Shara Mae.

How about the bank forms? The deposit and

withdrawal slip? Any volunteer?

Yes Shekinah.
Mam deposit slip are bank forms for deposit
transaction and withdrawal slips are bank forms
also for withdrawal transactions.

Very good Shekinah.

H.APPLICATION

Class with your same group earlier, we’re going

to have a game which we call “Roll your Role!”
I have here a dice, you are going to throw it away
then what ever will appear on the top of the dice
then that is what you are going to do.

Is it clear?
Yes Mam.

Then let us start

(the learners will now perform the task.)

I.EVALUATION

Please get ½ sheet of paper and answer the

following question.

A. Explain briefly the following question.

1. What is passbook?
2. What is ATM Card?
3. Differentiate savings account from
current account?

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 II. Filled-up withdrawal slip and deposit slip in
the given transaction.

1. ABM Construction Supply made two

deposits last February 19, 2019 in its
BDO current account with account
number 0123456789. A cash deposits
amounting to P 20,000.00 composed of
20 pieces of P 1,000.00 pesos bill, then a
check deposit amounting to P100,000.00
composed of two check issued by BDO
and Metrobank.

2. ABM Construction Supply withdraw

from its savings account
(SA#0123456789) at BDO.

J. ASSIGNMENT

Class for your assignment bring an example of a

bank check. Print it in a short of bond paper. Is
that clear class?

Yes Mam.

That’s all for today class, please stand up, pick up

the pieces of papers under your chair. See you
next meeting.

Goodbye and God bless class.

Goodbye Mam.

Rodelia C. Opada
Prepared by:

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