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Semi-detailed Lesson Plan in ABM

Fundaments of Accountancy, Business and Management 1

I. Objective:

Identify the five major accounts. (ABM_FABM11-IIId-e-19)

Cite examples of each type of account. (ABM_FABM11-IIId-e-20)

II. Subject Matter

Topic: Types of Major Accounts

References: Basic Accounting Made Easy by Win Lu Ballada, CPA


2014 Issue-9th Edition

Materials: PowerPoint, Laptop, projector

III. Procedure

A. Preparatory Activities
1. Prayer
2. Greetings
3. Checking of Attendance
4. Recap

B. Motivation
Let the students think of Major of Accounts. Ask them to give at least five
major of accounts based on what they had in mind.

C. Lesson Proper
 Pre-Activity
Let the student analyze the Major of accounts.

ASSETS LIABILITIES EQUITY

INCOME EXPENSE

 Analysis
Let the students answer the following:
1. Are you familiar with the 5 Major Accounts of Accounting?
2. What is an account?
Abstraction

Introduce and discuss the Five Major Accounts by defying & giving
examples of each major of accounts.

Application

Activity
Posted in the projector are the five Major Accounts. Randomly select
students to answer the sample given which accounts where it belongs.
Presentation time: maximum of five minutes.

IV. Evaluation
Answer the following which account they belong.

1. Notes payable 6.Inventory

2.Sales 7.Mortgage Payable

3.Common Stock 8. Interest income

4.Land 9. Miscellaneous

5.Utilities 10.Equipment

V. Assignment

Individual Activity

Conduct a research on Chart of Accounts.

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