Lopez National Comprehensive High School

Lopez, Quezon

Detailed Lesson Plan in Entrepreneurship 12

G-12 STEM Rizal

I. OBJECTIVES
At the end of an hour discussion, students must be able to:
a. Classify account titles to be posted in general ledger
b. Appreciate the importance of classifying accounts
c. Post general journal entries to general ledger

II. SUBJECT MATTER

a. Topic: Posting
b. Reference: Bookkeeping Simplified pp. 18-23
c. Materials: Powerpoint Presentation, monopoly board, flash cards, cartolina
d. Values Integration: Appreciation

III. PROCEDURES

Teacher’s Activity Students’ Activity

 Prelimary Activities

Every body standup, please pick up the pieces of

papers under your chairs and throw it in the trash bin.
(students will pick up pieces of unnecessary
things on the floor and throw those in the trash
bin)
Please arrange your chairs and let us seek guidance to
the Lord with an opening prayer to be led by…
Amen
Good afternoon class.
Good afternoon Sir. It’s nice to see you again.
Please sit down.
Thank you sir.
Did I give you an assignment last meeting?
Yes Sir.
If that so, please pass your assignment
(Students will pass their assignments).
Do we have any absentees for today?
None Sir.
That’s good to hear. I know that you are very much
ready to learn something new today. Are you?
Yes Sir.
But before that, let us have a quick review of what we
have discussed last meeting. I have here flashcards of
account titles and at the left side of each card has an
arrow indicator, up and down, to determine whether
each account title increases or decreases. Then, you are
going to classify whether the effect is debited or
credited. Am I understood?
Yes Sir.
(the teacher will give the flashcards to the students and
ask the effect on the title)

Cash Expense
s (The students will determine whether the
effect is debited or credited)
Alright. Shall we move to the next lesson?
Yes Sir.
I want it loud and clear.
Yes Sir! (loud)

A. ACTIVITIES
1. PRIMING ACTIVITY
“Picture Perfect”
1. The students will be grouped into 4.
2. Each group will choose their leader who will
choose a number to reveal in the picture perfect
ppt template.
3. The task is to guess the mystery picture as it is
being revealed.
4. The group who has the highest number of
correct guesses will received an additional
money for the next activity.

Did you understand?

Yes Sir!
But before we start the activity, what are the standards
that we should follow?
We should work cooperatively

Listen to our groupmate’s ideas

Follow teacher’s instructions

Avoid unproductive noise

Let’s start!

2. MAIN ACTIVITY
“Monopoly Board”
Let us have another activity.

Are you familiar with Monopoly game?

Yes Sir./ No Sir.
1. The teacher will give each group the following
materials:
 Monopoly board
 Dice
 Play money (initial capital of 10,000)
 Marker
 White cartolina
2. The game will apply the rules of monopoly
game.
3. The task is to record six transactions to be
journalized.
4. Five minutes will be the allocated time.

Is the instruction clear class?

Yes Sir.
I am expecting that you will follow the standards that
you have set on our previous activity. Shall we start
now?
Yes Sir.
Arrange your chairs in a manner that you are
comfortable with.
(The students will arrange their chairs facing
their groupmates and start to strategize)
 B. ANALYSIS

How did you find the activity?

It’s exciting, fun, and interesting.

Enjoying because its like preparing ourselves

for the future where spending money is a
serious matter that we should carefully think
about.

What did you consider in doing the activity?

We worked cooperatively.
What is your current account balance?
(each group will state their left capital)

Are your sales revenues or income running ahead of

your expenses?
Yes/ No
Have you observed the coding of the game elements?
Yes sir. They were grouped according to what
the owner will give and receive.
What do you feel everytime that you happen to be at
the expenses blocks?
We feel disappointed because it means that
our money will be deduced
How about on the income generating blocks?
We are happy because we will have additional
money for our capital. Our business will not
go bankrupt.
If we will look at your journal entries only, would it be
easy to determine how much of those values is still in
your hand, are receivables, are payables?
No. We should sort and classify those values
so that it would be easy for us to calculate the
remaining values.
That is right. But how would we classiffy and sort
these values?
Ahhmmmm
That is what we are going to discuss today. Are you
ready?
Yes Sir.
(The teacher will present the lesson objectives)

C. ABSTRACTION

Posting

Journa
lizing
I have here a graphic organizer. What have you seen
on the illustration?
There are two people making transactions,
then the transaction is being recorded to the
journal, and then a question mark asking for
the next step.
Very nice. After recording transactions in
chronological manner using general journal, what
should we do next? Just like what we have stated
earlier, it is hard to monitor how much value do you
still have by only looking at the journal entries. So
what should we do next?
We need to classify and sort things out.
Precisely. And classifying each account title for easy
monitoring is called Posting.

What is posting? Will you please read…. (definitions

are flashed in the powerpoint presentation)
Posting is the transferring of information from
the general journal to the general ledger.
If record of transactions in the general journal is called
journal entries, what do you call the records in the
general ledger?
Ahmmmmm
It is called Account. Please read the definition.
It is an accounting device, containing a debit
side and a credit side that is used to
summarize information which are shown in
detail in the general journal.
Now, let us try to post the journal entries, the
transaction that I have given you as an assignment.
Posting requires each account title to be posted
according to Asset, Liabilities, and Capital. Let us start
with the first asset that occurred in the journal entry.

(The students will start posting the accounts)

Assets
 Cash
 Equipment
 Furniture and Fixtures
 Beauty Supplies
 Accounts Receivable- X-Studio
Liabilities
 Accounts Payable
Capital
 Dan, Capital
 Rent Expense
 Telephone Expense
 Salary Expense
 Utilities Expense
 Service Income
 Dan, Drawing
Cash
Date Debit Date Credit
2 ₱20,000 4 ₱18,000
7 1,600 5 1,000
24 1,500 20 210
26 500
31 1,300
₱23,100 ₱21,010
21,010
₱ 2,090

How many balances

D. GENERALIZATION
Can you still remember the facebook posts that you
have read a while ago?
 Yes Sir. About the funny, sweet and inspiring
posts that those people have shared via
Why do you think people posts those experiences on facebook.
their facebook accounts?

So that they will be able to remember those

Do you have personal diaries? memories even many years have passed.

What is the importance of recording your experiences Yes Sir.

on a personal diary?

How about in business, what do you think is the Its also for easy retrieval of memories Sir.
importance of keeping or recording every business
transactions that have happened in an enterprise?

I think it is important so that the owner will be

informed of what is happening on his
business.

So that the owner will know whether he/she is

making profit or not.

So that the owner would know which product

or service is profitable and vice versa.

Because business transactions are too

numerous, keeping record is important
Why do you think that money is important in every because it is impossible to memorize all those.
business transaction?

Because money is the language of business.

Without money, you will not be able to
monitor whether you are making profit or not.

E. APPLICATION

1. The students will be grouped into 5.

2. Each group will choose their leader and appoint
2-3 members as reporters.
3. Each group will be given a sample business
enterprise. Where:
Group 1- Laundry Shop
Group 2- Apartment
Group 3- Computer Shop
Group 4- School Supplies Store
Group 5- Car Repair Shop
4. They will be asked to make a simple 5 day
transaction record; recording the value received
and the value parted with
5. Each group will be given 8 minutes to record
transactions on their laptops and maximum of 3
minutes to present their output.
6. The group will be evaluated using the
following criteria:
(see the attached scoring rubric)

Do you have any questions about the activity?

You may start now. Arrange your chairs in any None Sir.
manner that you are comfortable with.
 (The students will arrange their chairs facing
their groupmates and start encoding the
transactions)

IV. EVALUATION

Identify the value received and value parted with for the given business transactions.
Transactions Value Received Value Parted With
1. Billed a customer for car repairs
2. Bought office supplies on credit
3. Supplies bought on cash
4. Telephone bill paid
5. Table sold on credit

V. ASSIGNMENT
1. List down at least 5 transactions you made after our class until tomorrow afternoon. And record the
value received and the value parted with.
2. What is accounting? What is bookkeeping? Are they similar? Why or why not?

Prepared by: PHILIP REYMOND G. STA. CRUZ

Student Teacher
Checked by: CESARIA ROSAL C. ARCHE
Cooperating Teacher

Approved: CLEMENCIA V. CALUBAYAN

TLE Department Head

Scoring Rubric for Group Activity and Presentation

Criteria 4 3 2 1 Score
Content Exhibits a Exhibit Exhibit some Exhibits little
thorough knowledge of knowledge of knowledge of
knowledge of the the subject the subject the subject
subject matter matter matter matter
Presentation Creative, neat, and Creative, neat, Minimal No creativity
and has a very strong and has a strong creativity with and no impact
Workmanship appeal appeal minimal
impact
Promptness Completed the task Completed the Did not Did not
ahead of time task on-time complete the complete the
task within the task within
specified the specified
timeframe but timeframe and
only lacks completed
minimal only a little of
content the given task
Collaboration The participation The Some Only 1-2
of every group participation of members of members of
member is highly every group the group the group are
evident member is shows no working to
evident interest on the complete the
given task task
Total: Highest possible score 16
 Scoring Rubric for Group Activity and Presentation

Criteria 4 3 2 1 Score
Content Exhibits a Exhibit Exhibit some Exhibits little
thorough knowledge of knowledge of knowledge of
knowledge of the the subject the subject the subject
subject matter matter matter matter
Presentation Creative, neat, and Creative, neat, Minimal No creativity
and has a very strong and has a strong creativity with and no impact
Workmanship appeal appeal minimal
impact
Promptness Completed the task Completed the Did not Did not
ahead of time task on-time complete the complete the
task within the task within
specified the specified
timeframe but timeframe and
only lacks completed
minimal only a little of
content the given task
Collaboration The participation The Some Only 1-2
of every group participation of members of members of
member is highly every group the group the group are
evident member is shows no working to
evident interest on the complete the
given task task
Total: Highest possible score 16