Professional Documents
Culture Documents
A. INTRODUCTION
This unit covers the knowledge, skills, and attitudes in logging, recording business transactions in an
accounting journal.
B. LEARNING ACTIVITIES
LO 1: Prepare chart of accounts.
Learning Content Methods Presentation Practice Feedback Resources Time
Definition and Lecture Read Info Sheet Answer Self- Compare CBLM 5 hrs
functions of Discussion 1.1-1 Check 1.1-1 answer to
bookkeeping and answer key.
accounting
Types of business Lecture Read Info Sheet Answer Self- Compare CBLM 5 hrs
organizations Discussion 1.1-2 Check 1.1-2 answer to
answer key.
Types of business Lecture Read Info Sheet Answer Self- Compare CBLM 5 hrs
activities Discussion 1.1-3 Check 1.1-3 answer to
answer key.
Basic accounting Lecture Read Info Sheet Answer Self- Compare CBLM 5 hrs
equation Discussion 1.1-4 Check 1.1-4 answer to
answer key.
Basic financial Lecture Read Info Sheet Answer Self- Compare CBLM 5 hrs
statement Discussion 1.1-4 Check 1.1-4 answer to
answer key.
Perform Job Sheet 5 hrs
2.2-3
LO 2: Analyze documents.
Types of business Lecture Read Info Sheet Answer Self- Compare CBLM 5 hrs
documents Discussion 1.2-1 Check 1.2-1 answer to
answer key.
Account title Lecture Read Info Sheet Answer Self- Compare CBLM 5 hrs
selection Discussion 1.2-2 Check 1.2-1 answer to
answer key.
LO 3: Prepare journal entry.
Generally accepted Lecture Read Info Sheet Answer Self- Compare CBLM 5 hrs
accounting Discussion 1.3-1 Check 1.3-1 answer to
principles answer key.
Accounting Lecture Read Info Sheet Answer Self- Compare CBLM 5 hrs
equation Discussion 1.3-2 Check 1.3-2 answer to
answer key.
Journalizing Lecture Read Info Sheet Answer Self- Compare CBLM 5 hrs
transactions Discussion 1.3-3 Check 1.3-3 answer to
answer key.
C. ASSESSMENT PLAN
Written Test
Performance Test
D. TEACHER’S SELF-REFLECTION OF THE SESSION
SESSION PLAN
Sector : HEALTH, SOCIAL, AND OTHER COMMUNITY DEVELOPMENT SERVICES SECTOR
Qualification Title : BOOKEEPING NC III
Unit of Competency : POST TRANSACTIONS
Module Title : POSTING TRANSACTIONS
Learning Outcomes:
1. Prepare ledger.
2. Transfer journal entries.
3. Summarize ledger.
B. INTRODUCTION
This unit covers the knowledge, skills, and attitudes in posting transactions manually. This module includes
preparing the ledger, transferring journal entries, and summarizing ledger.
B. LEARNING ACTIVITIES
LO 1: Prepare ledger.
Learning Content Methods Presentation Practice Feedback Resources Time
Preparing the Lecture Read Info Sheet Answer Self- Compare CBLM 10
ledger Discussion 2.1-1 Check 2.1-1 answer to hrs
answer key.
LO 2: Transfer journal entries.
Procedures in Lecture Read Info Sheet Answer Self- Compare CBLM 10
transferring Discussion 2.2-1 Check 2.2-1 answer to hrs
journal entries. answer key.
Powerpoint / Video PC/ 10
presentation Laptop hrs
LCD
Projector
Powerpoi
nt
presenta
tion
Video
Clips -
Transfer
ring
Journal
Entries
Speaker
White
board
and
Marker
Perform Task Evaluate 10
Sheet 2.2-1 using hrs
Performanc
e
Criteria
Checklist
2.2-1
LO 3: Summarize ledger.
Debit and Credit Lecture Read Info Sheet Answer Self- Compare CBLM 10
Discussion 2.3-1 Check 1.3-1 answer to hrs
answer key.
C. ASSESSMENT PLAN
Written Test
Performance Test
D. TEACHER’S SELF-REFLECTION OF THE SESSION
SESSION PLAN
Sector : HEALTH, SOCIAL, AND OTHER COMMUNITY DEVELOPMENT SERVICES SECTOR
Qualification Title : BOOKEEPING NC III
Unit of Competency : PREPARE TRIAL BALANCE
Module Title : PREPARING TRIAL BALANCE
Learning Outcomes:
1. List account titles.
2. Transfer balances from the ledger.
3. Summarize trial balance.
C. INTRODUCTION
This unit covers the knowledge, skills, and attitudes in logging, recording business transactions in an
accounting journal.
B. LEARNING ACTIVITIES
LO 1: List account titles.
Learning Content Methods Presentation Practice Feedback Resources Time
Listing, classifying Lecture Read Info Sheet Answer Self- Compare CBLM 10
and assigning Discussion 3.1-1 Check 3.1-1 answer to hrs
account titles and answer key.
codes
Perform Task Evaluate 10
Sheet 3.1-1 using hrs
Performanc
e
Criteria
Checklist
3.1-1
LO 2: Transfer balances from the ledger.
Transferring the Lecture Read Info Sheet Answer Self- Compare CBLM 10
balances to the trial Discussion 3.2-1 answer to
balance Check 1.2-1 answer key. hrs
LO 3: Summarize trial balance.
Summarizing the Lecture Read Info Sheet Answer Self- Evaluate CBLM 10
trial balance Discussion 1.3-1 Check 1.3-1 using hrs
Performanc
e
Criteria
Checklist
3.1-1
Read Info Sheet Perform Task Evaluate CBLM 10
1.3-2 Sheet 1.3-2 using hrs
Performanc
e
Criteria
Checklist
3.1-1
C. ASSESSMENT PLAN
Written Test
Performance Test
D. TEACHER’S SELF-REFLECTION OF THE SESSION
SESSION PLAN
Sector : HEALTH, SOCIAL, AND OTHER COMMUNITY DEVELOPMENT SERVICES SECTOR
Qualification Title : BOOKEEPING NC III
Unit of Competency : PREPARE FINANCIAL REPORTS
Module Title : PREPARING FINANCIAL REPORTS
Learning Outcomes:
1. Prepare financial statements.
2. Analyze financial statements.
D. INTRODUCTION
This unit covers the knowledge, skills, and attitudes in logging, recording business transactions in an
accounting journal.
B. LEARNING ACTIVITIES
LO 1: Prepare financial statements.
Learning Content Methods Presentation Practice Feedback Resources Time
Income statement Lecture Read Info Sheet Answer Self- Compare CBLM 10
Discussion 4.1-1 Check 4.1-1 answer to hrs
answer key.
Statement in Lecture Read Info Sheet Answer Self- Compare CBLM 10
changes in equity Discussion 4.1-2 Check 4.1-2 answer to hrs
and cash flows answer key.
Balance Sheet Lecture Read Info Sheet Answer Self- Compare CBLM 10
Discussion 4.1-3 Check 4.1-3 answer to hrs
answer key.
LO 2: Analyze financial statements.
Types of business Lecture Read Info Sheet Answer Self- Compare CBLM 10
documents Discussion 1.2-1 Check 1.2-1 answer to hrs
answer key.
Account title Lecture Read Info Sheet Answer Self- Compare CBLM 10
selection Discussion 1.2-2 Check 1.2-1 answer to hrs
answer key.
C. ASSESSMENT PLAN
Written Test
Performance Test
D. TEACHER’S SELF-REFLECTION OF THE SESSION
SESSION PLAN
Sector : HEALTH, SOCIAL, AND OTHER COMMUNITY DEVELOPMENT SERVICES SECTOR
Qualification Title : BOOKEEPING NC III
Unit of Competency : REVIEW INTERNAL CONTROL SYSTEM
Module Title : REVIEWING INTERNAL CONTROL SYSTEM
Learning Outcomes:
1. Check policy compliance.
2. Prepare compliance report.
E. INTRODUCTION
This unit covers the knowledge, skills, and attitudes in logging, recording business transactions in an
accounting journal.
B. LEARNING ACTIVITIES
LO 1: Check policy compliance.
Learning Content Methods Presentation Practice Feedback Resources Time
Internal control Lecture Read Info Sheet Answer Self- Compare CBLM 10
fundamentals Discussion 5.1-1 Check 5.1-1 answer to hrs
answer key.
Principles of Lecture Read Info Sheet Answer Self- Compare CBLM 10
internal control Discussion 5.1-2 Check 5.1-2 answer to hrs
answer key.
Categories of Lecture Read Info Sheet Answer Self- Compare CBLM 10
internal control Discussion 5.1-3 Check 5.1-3 answer to hrs
answer key.
Perform Task CBLM 10
Sheet 5.1- hrs
Perform Job CBLM
Sheet 5.1-2
LO 2: Prepare compliance report.
Types of business Lecture Read Info Sheet Answer Self- Compare CBLM 10
documents Discussion 1.2-1 Check 1.2-1 answer to hrs
answer key.
Account title Lecture Read Info Sheet Answer Self- Compare CBLM 10
selection Discussion 1.2-2 Check 1.2-1 answer to hrs
answer key.
C. ASSESSMENT PLAN
Written Test
Performance Test
D. TEACHER’S SELF-REFLECTION OF THE SESSION