Department of Education

Region V
Division of City Schools
CONCEPCION PEQUEÑA NATIONAL HIGH SCHOOL
City of Naga

CONCEPCION PEQUEÑA
Grade
School NATIONAL HIGH 7 FRONDA
Level
SCHOOL
DAILY
Learning TLE
LESSON Teacher REDOM O. CANDELARIA
Area BOOKKEEPING
PLAN
Inclusive QUARTE
JHS August 29, 2019 2ND
Dates R
Scheduled CUSTOMER
9:30-10:30AM Topic
Time CREDIT BOOK
I. OBJECTIVES
A. Content Standard The learner demonstrates understanding in reading and interpreting
journal transactions.
B. Performance The learner independently reads and interprets Journals in bookkeeping.
Standards
C. Learning 1. Define customer credit book.
Competencies / 2. Identify the parts of customer credit book.
Objectives (Write 3. Organize the data in the customer credit book.
the LC Code)
II. CONTENT CUSTOMER CREDIT BOOK
III. LEARNING
RESOURCES
A. References
1. Teacher’s
Guide pages
2. Learners’
Materials
pages
3. Textbook Bookkeeping Financial and Management, Page 26
pages
4. Additional
Materials from
Learning
Resources
Portals
B. Other Learning Laptop, projector, charts, cellphone, plicker cards, cartolina
Resources
Plicker cards (Plickers.com)
C. Values 1. Responsible
Integration
IV. PROCEDURES
A. Reviewing RECAPITULATION OF THE PAST LESSON.
previous lesson
or presenting the -CASH BOOK-
new lesson 1. What is a cash book?
2. How does a cashbook help a business?
3. Where in the cash book do you write the money that comes in?
4. Where in the cash book do you write the money that goes out?
DRILL
*Ask volunteer students to organize the data in the cash book.

Transactions:

1. July 16, 2019, sold 15 sacks of rice for ₱22,500

2. July 30, 2019, purchased machinery for ₱10,000

CASH BOOK

Date Money Amount Dat Money Amount

in (₱) e out (₱)

TOTAL: ₱ TOTAL: ₱

PRE-TEST (This will be checked using plickers (plickers.com))

1. It keeps the record of all the money the customers have to repay for
goods and services purchased on credit.
A. Inventory record
B. Cash book
C. Customer credit book
D. Record book

2. It is the ability of the customer to obtain goods or services before

payments, based on the trust that payment will be made in the
future.
A. Pre-Paid
B. Credit
C. Purchase
D. Sales

3. What do you call of the person that buys goods or services from an
enterprise?
A. Customer
B. Consumer
C. Buyer
D. All of the above

4. This is the amount of money that remains in your account.

A. Payment
B. Credit
C. Debit
D. Outstanding balance
 UNLOCKING OF DIFFICULTIES
1. CREDIT - the ability of a customer to obtain goods or services
before payment, based on the trust that payment will be made in the
future.
- An obligation
2. CUSTOMER - a person or organization that buys/credits goods or
services from a store or business.
3. CREDIT BALANCE – is an amount that you owe
4. OUTSTANDING BALANCE – money owed that remains in your
account.

B. Establishing a
purpose for the Ask for 2 students to go infront of the classs (preferrably best friends)
lesson
Questions:
1. Have you ever tried to borrow anything from your best friend?
2. What are these things you borrowed from her/him?
3. Do you have any record of the things she/he borrowed from you?

C. Presenting Activity 1. ROLE PLAY

examples/ a. Group the class according to their interests.
instances of the Actor
new lesson Director
Script writer
Camera man
b. Each group will be given task according to their interests.
c. Each group are given 15 minutes to do the task.

AFTER THE ACTIVITY, THE FOLLOWING QUESTIONS WILL BE ASKED:

1. What do you feel about the activity?
2. What problem/s did you encounter during the activity?
3. From the activity we did, what do you think will be our topic for
today?
4. What do you think will be our purpose/goal for today’s lesson?

D. Discussing new
concepts and DISCUSSION:
practicing new What is customer credit book?
skills #1 - Keeps the record of all the money the customers have to repay
for goods and services purchased on credit.

PARTS OF A CUSTOMER CREDIT BOOK

Name – name of the customer who purchased an item on credit

Address – the particulars of the place where the customer lives
Contact number – number where you can contact the customer
Date – a particular day when you purchased an items on credit
Description – items/services you purchased on credit
Credit – how much you purchased on credit
Payment – this is the amount of money you already have paid for the item
you purchased on credit.
Balance – this is the amount of money that remains in your acount and
needs to be paid
Signature – signture of the customer
 CUSTOMER CREDIT BOOK

NAME: __________________________ CONTACT NUMBER: ____________

ADDRESS: _______________________

DAT DESCRIPTI CREDIT PAYMEN BALANC SIGNATU

E ON (₱) T (₱) E (₱) RE

Total:

Transactions for credit book:

1. June 2, 2019, Marga Credited 5 gallons of honey for ₱1,000 from
Cabral mart to be paid in 15 days.
2. June 15, 2019, Daniela credited 2 baskets of snails costing ₱500
Cabral mart.
3. June 20, 2011, Christian took 3 pieces of canned sardines from
Cassie sari-sari store on credit for ₱60.00. Christian paid back after
5 days.

EXAMPLE OF A CUSTOMER CREDIT BOOK

CUSTOMER CREDIT BOOK

NAME: ______________________________ CONTACT NUMBER: ____________

ADDRESS: __________________________

DATE DESCRIP CREDIT PAYMEN BALANC SIGNATU

TION T E RE
JUNE 2, 5 Gallons ₱1,000 0 ₱1,000
2019 of honey
JUNE 15, 2 baskets ₱500 0 ₱500
2019 of snails
June 20, 3 canned ₱60 ₱60 0
2019 sardines
Total: ₱1,560 ₱60 ₱1,500
E. Discussing
concepts and RETURN DEMONSTRATION
practicing new *Ask volunteer student to organize the data in the customer credit book.
skills #2
F. Developing
mastery FIXING SKILL/GUIDED PRACTICE
(Leads to
Formative Activity.
Assessment 3) Complete the empty customer credit book by placing the data below in the
right place in the credit book.
a. Date
b. Credit
c. Description
d. Payment
e. Balance
f. Signature
g. Name
h. Address
i. Contact number

Total:

G. Finding practical
applications of Questions:
concepts and
skills in daily 1. Aside from sari-sari store, where else can you borrow
living money/goods/services?
2. Why do you think most of the people from the community always
purchase products on credit in sari-sari store?

H. Making
generalizations SYNTHESIS
and abstractions 1. What is a customer credit book?
about the lesson 2. Why is it important to have a customer credit book?
3. Why does it become an obligation when you purchase an item in
credit?
4. How does customer credit book helps the business?

I. Evaluating
learning PERFORMANCE TASK

a. 1 whole sheet of paper

b. Complete the parts of the customer credit book
c. Organize the data give below in the customer credit book
RUBRIC:

Criteria 5 POINTS 3 POINTS 1 POINTS

TIME Finished the Finished the Needed more
task before the task on time time to finish
given time the task
ACCURACY Give Give answer Needed full
accurate/exact with the help guidance to
answer of guide derive correct
questions answer
given by the
teacher
QUALITY OF Output was With minimal Unclean with
WORK neatly/correctl errors errors/mistak
y done without es
erasures

Scoring rubric
Points earned Descriptive rating
12-15 Very good
8-11 Good
4-7 Fair
1-3 Need improvement

TRANSACTIONS:

1. August 10, 2019, Cardo credited 5 baskets of bananas for

₱2,000 from CBS Bicolandia to be paid in 15 days.
2. August 18, 2019, Lola Flora credited 5 biogesic medicines at
Alyana sari-sari store costing ₱25.00.
3. August 30, 2011, Christian took 10 pieces pancit canton from
Cha Rosing sari-sari store on credit for ₱130.00. Christian
paid back 2 days later.

CUSTOMER CREDIT BOOK

Total:

POST-TEST (This will be checked using plickers (plickers.com))

1. What do you call of the person that buys goods or services from
an enterprise?
A. Customer
B. Seller
C. Merchant
D. Trader
 2. It is the ability of the customer to obtain goods or services
before payments, based on the trust that payment will be made
in the future.
A. Pre-Paid
B. Sales
C. Debit
D. Credit

3. This is the amount of money that remains in your account.

A. Payment
B. Outstanding balance
C. Debit
D. credit

4. It keeps the record of all the money the customers have to repay
for goods and services purchased on credit.
A. Inventory record
B. Cash book
C. Credit book
D. Record book

J. Additional
activities for ASSIGNMENT:
application or 1. Organize the data below in the customer credit book.
remediation
 Preparing for TRANSACTIONS:
the new A. December 10, 2011, Cherry credited 8 kilograms of tomatoes for
₱1,500 from Danny Store.
lesson
B. January 25, 2012, Analiza credited 10 pineapples for ₱2,000 from
 Reinforcing / Danny Store
strengthening C. February 14, 2012, Analiza purchased on credit 3 bouquets of flowers
the day’s for ₱3,500 from Romina flower shop.
lesson
2. What is a debtor book?

3. Look for a sample of a debtor book.

Reference: a. Bookkeeping Financial and Management, b. Webster

dictionary