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Session Plan
Sector
Qualification Title
Unit of Competency
Module Title
:
: Bookkeeping NC III
: Journalize Transactions
: Journalizing transactions for single proprietorship
Learning Outcomes:
1. Prepare chart of accounts
2. Analyze documents
3. Prepare journal entry
A. Introduction
This module covers the knowledge, skills, and attitude in preparing chart of accounts, analyze documents and
preparing journal entries for single proprietorship.
B. Learning Activities
LO. 1. Prepare chart of accounts
Learning
Content
Methods
Definition and Brainstorming
functions of
Video
bookkeeping
presentation
and accounting
Presentation
Practice
Answer SelfChecks
Feedback
Checks
answers
with
answer key
Resources
Time
hrs.
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difference between
bookkeeping and
accounting
Types of
business
organization
Lecture
Sheet 1.1-3
Answer Selfchecks
Types of
business
activities
Modular selfpaced
Basic
accounting
equation
Lecture
Answer Selfchecks
Basic financial
statement
Modular selfpaced
Read Information
Sheet 1.1-4
View video
presentation on the
basic financial
statements
Answer Selfchecks
Read Information
Answer Selfchecks
Answer Selfchecks
Checks
answers
with
answer key
Checks
answers
with
answer key
Checks
answers
with
answer
key
Checks
answers
with
answer key
Checks
answers
with
answer key
hrs.
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Account Title
Selection
Lecture
Equation
Journalizing of
Lecture
Proprietor
Video
account titles
Presentation
LO. 4.
documents
Listen to the lecture
on the account title
selection used in
single
proprietorship
Read Information
Sheet 1.3-1
Answer Selfchecks
Checks
answers
with
answer key
hrs.
hrs.
proprietor account
titles.
Watch a video on
journalizing
business
transactions of
single proprietor
business
hrs.
Page 5 of 5
C. Assessment Plan: