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LEARNING PLAN
Subject Area: Computer 10 Grade & Section: 10 – Wisdom, Integrity, and Service
Transfer Goals:
Acquire information in a fast, precise and accurate manner that would help convey message to others in
promoting mutual understanding, harmonious relationship and the Gospel values.
Essential Understanding:
Accounting records serve as the basis for determining where the money put up as a capital has been spent of
invested.
Business entities keep records of their business transactions to maintain accuracy and reliability.
Essential Question:
1. Does an individual normally keep the receipt of the item he/ she purchased as personal belonging or
expenditure if he/she does, for what purpose?
2. Why do business entities retain copies of search documents and keep copies of these documents?
I. PRELIMINARIES:
Motivation:
Ask if there is anyone in the class who has experienced holding a garage sale, or of their family car being
sold in order to buy a new one? Others may have traded in their old cell phones so they can reduce the
cost of the new model they purchased? What personal items do they consider as sellable or in some
cases, viable as collateral for a loan?
Presentation of Concept
The student will know The Accounting Period, Charts of Accounts, Basic Account Titles
The student will be able to Analyze transactions and formulate journal entries.
Activities
Give a short quiz about the different account titles used in classifying an accounting element (Hands-
on activity)
IV. SUMMARY
ACTION
After understanding this lesson, will you keep records from now on?Why do you say so?
V. Purposive Assignment
Answer the different sets of comprehensive check tests. (p. 22, test III)
_____ Implemented
_____________________________
Observed by:
_____________________________