PERSONAL DATA

Name : Aira Joy S. Garcia

Date of Birth : July 07,2001
Place of Birth : Porac District Hospital
Nationality : Filipino
Age : 16
Sex : Female
Weight : 41kg
Height : 51
Civil Status : Single
Father's Name : Norberto M. Garcia Jr.
Occupation : Electrician
Mother's Name : Myrna S. Garcia
Occupation : Housewife
Language Speak : Kapampangan,Tagalog,English,Korean

Person To Contact In Case of Emergency

Guardian : Myrna S. Garcia

Address : #233 Balubad, Porac,Pampanga
Contact : 09173553098

SKILL
Singing
 Name : Garcia, Aira Joy S. Grade & Section : 11-ABM-B
Date : November 16, 2017

The Beginning Of The Second Semester

Our subject in the first semester is general math. Now that were on our second semester of
this school year, our subject has change to statistics and probability. Our subject teacher in here is
still maam Jen. I didnt attend the very first day of our class in second semester because I thought
that the enrollment is not over yet. Some of my classmates told me to absent just like them and I
agree with them. As a student I must say that its just normal for us to experience cutting classes
once in a while as long as we maintain our grades and we wont fail this subject.

Some of the teachers in senior high are still signing some clearance so I thought its okay for
me to miss the class. Some of my classmates attended the class even if they are just 10 or more.
They told me that our subject teacher in statistics and probability which is maam Jen has instructed
us to write journal every week. Having our own portfolio was also required. Its up to us if we
design it or nah. Our classes are not that really well because we didnt discuss yet even in other
subjects. Actually Im not yet ready to open up a new topic because my mind was completely
blocked.

We didnt open a new topic and discussions yet because our teacher was not around because
they have a meeting the other day.Some of my classmates are just using their own phones. Its just
a very ordinary day for me because we didnt do anything. I guessed our classes will turn back to
normal by next week. I wish that our lessons in this subject are not that hard. And I hope that its
easy as 1,2,3.

Maam Jen discusses something about qualitative and quantitative. She said that quantitative
is more on numbers. She also said that qualitative is all about characteristics or quality itself. Thats
the difference of the two as for her and I agree with that.Im hoping that statistics and probability
is as easy as general mathematics. Honestly speaking,I love math even if they always say that its
the hardest subject. For me math is not that really hard because if you try to analyze and listen well
then you will understand every lessons easily.

I wish that I can easily understand our lessons in statistics and probability. I will listen to
my teacher well so that I maintain my grades or make it higher if possible. I will study hard to
understand this subject well. I will make it and I wont give up studying till I pass this subject.
 STATISTICS
And
PROBABILITY

Submitted By: Garcia, Aira Joy S.

Submitted To : Maam Jenilyn Pangan

11 ABM - B
 Pulungmasle High School
Guagua,Pampanga

Topic Outline
On
Closing Entries
In
FABM 2

Submitted By:
Aira Joy S. Garcia

Submitted To:
Maam Wilhelmina Roman

Date :
November 16,2017

11 ABM B
 LESSON 6-1 Closing Entries
Closing Entries
- are those journal entries made in a manual accounting system
at the end of an accounting period to shift the balances in
temporary accounts to permanent accounts.
- Accumulation of information on the details of operations entails
maintaining separate revenue and expense accounts.

Temporary or Nominal Accounts

- (also called income statement accounts), are measured
periodically.

Income Summary Account

is a temporary account which facilitates the closing
process.

Temporary accounts include:

Revenue, Income and Gain Accounts
Expense and Loss Accounts
Dividend, Drawings or Withdrawals Accounts
Income Summary Account

To close a temporary account,an entry is made to make

its balance become zero.Closing transfers the balances of the
temporary accounts to the capital account.The Income
Summary,considered to be a summary account,is used to
close the income and expense accounts.
Four Steps in Preparing Closing Entries
Close all income accounts to Income Summary.
Close all expense accounts to Income Summary.
Close Income Summary to the appropriate capital account.
Close withdrawals to the capital account/s (this step is for sole
proprietorship and partnership only.)

The purpose of closing entries is to prepare the temporary

accounts for the next accounting period. In other words, the income
and expense accounts are "restarted"

Example of Closing Entries

 Pulungmasle High School
Guagua,Pampanga

Topic Outline
On
Depreciation Expense
In
FABM 2

Submitted By:
Clarence G. Sarmiento

Submitted To:
Maam Wilhelmina Roman

Date :
November 16,2017

11 ABM - B