SESSION PLAN

Sector : HEALTH, SOCIAL AND OTHER COMMUNITY DEVELOPMENT SERVICES

Qualification Title : BOOKKEEPING NC III
Unit of Competency : JOURNALIZE TRANSACTIONS
Module Title : JOURNALIZING TRANSACTIONS 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 attitudes in preparing chart of accounts, analyze documents and
preparing journal entries for Single Proprietorship, Partnership and Corporation.

B. LEARNING ACTIVITIES

LO 1: Prepare chart of accounts.

Learning Content Methods Presentation Practice Feedback Resources Time

1. Introduction to Self-paced/  Read Information  Answer self-  Compare to CBLM 8

Bookkeeping modular Sheet No. 1.1-1 check no. 1.1-1 answer sheet hours
Paper
- Definition and Lecture no. 1.1-1
Learning
functions of Practical Materials
Bookkeeping exercises
and Accounting Pencil
 - Types of Eraser
business
organization
- Types of
business
activities

2. Basic Accounting Self-paced/  Read Information  Answer self-  Compare to CBLM 16

Equation and modular Sheet No. 1.1-2 check no. 1.1-2 answer sheet hours
Calculator
Elements of no. 1.1-2
Group
Financial Paper
discussion  Perform Task  Compare to
Statement Learning
Practical Sheet no. 1.1-2 Performance
Criteria Materials
exercises
Checklist no. Pencil
1.1-2
Eraser

LO 2: Analyze documents

Learning Content Methods Presentation Practice Feedback Resources Time

1. Types of Self-paced/  Read Information  Answer self-  Compare to CBLM 4

Business modular Sheet No. 1.2-1 check no. 1.2-1 answer sheet hours
Paper
Documents no. 1.2-1
Group Learning
discussion Materials
Interaction Pencil
Lecture Eraser
Practical
exercises
2. Account Title Self-paced/  Read Information  Answer self-  Compare to CBLM 4
Selection modular Sheet No. 1.2-2 check no. 1.2-2 answer sheet hours
Paper
Group no. 1.2-2
Learning
discussion Materials
Lecture Pencil
Practical Eraser
exercises

LO 3: Prepare journal entry

Learning Content Methods Presentation Practice Feedback Resources Time

1. Generally Self-paced/  Read Information  Answer self-  Compare to CBLM 4

Accepted modular Sheet No. 1.3-1 check no. 1.3-1 answer sheet hours
Paper
Accounting no. 1.3-1
Group
Principles Learning
discussion  Perform task  Compare to Materials
2. Accounting Lecture sheet 1.3.1 Performance
Equation Criteria Pencil
Practical Checklist
3. Journalizing Eraser
exercises no.1.3.1
Transactions for
Single
Proprietorship
C. Assessment Plan
Written Test: Questions on:
 Introduction to bookkeeping
 Basic accounting equations
 Basic financial statements
 Types of business documents
 Generally accepted accounting principles
Performance Test: Will include activities on:
 Preparing the chart of accounts for single proprietorship
 Journalizing business transactions for single proprietorship

D. TEACHER’S SELF-REFLECTION OF THE SESSION

Prepared by: Arnel C. Himzon