UNIVERSITY OF BOHOL

VICTORIANO D. TIROL ADVANCED LEARNING CENTER

Peñaflor St. Taloto Dist., Tagbilaran City
ubvdtalc@gmail.com / (038) 411-4925, 411-0574

MODULE IN FUNDAMENTALS IN ACCOUNTING, BUSINESS AND MANAGEMENT

FIRST Quarter / School Year: 2020 -2021

VISION : Excellence
MISSION : To ensure an excellent learning atmosphere imbued with virtues of Scholarship, Character and
Service

CONTENT STANDARD PERFORMANCE STANDARD STANDARD

The learners demonstrate an understanding of… The learners are able to…

The accounting cycle of a merchandising business to prepare journal entries, post to the ledger, prepare the
include the following: trial balance, worksheet, adjusting entries and
1. Journalizing of transactions using the general and complete the accounting cycle of a merchandising
special journals, namely: sales journal, purchase business.
journal, cash receipts journal and cash payments
journal
2. Posting to the ledger, namely: general and subsidiary
ledgers
3. Preparation of trial balance
4. Adjusting entries to include pre payments, accrual
and deferral
5. Worksheet preparation, and
6. Completing the accounting cycle of a merchandising
business

First Quarter Most Essential Learning Competencies

Week 4
The learner…
 posts transactions in the general and subsidiary ledgers

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 MODULE FOR THE FIRST QUARTER

Topic: Transactions in Ledgers Time Frame: 4 days

Week :5
Day/ Date: 1 day

I Overview of the Lesson: Transactions in the General and Subsidiary Ledgers

II Learning Competency/ies:
The learner…
 posts transactions in the general and subsidiary ledgers
III Learning Objectives:
 Identify the types of ledgers
IV Instructional Materials:
 Learning Management System
 Zoom
V. Activity:
A. Introduction
The teacher discusses on the overview of ledgers. After the short lecture, students are asked to research on
the different types of ledger.

B. Presentation
After the allotted time for research, students get back by providing their research output to other
students. A collaborative discussion take place between and among the class.

C. Enrichment Activity/ies
Students are to answer a short quiz available in the LMS.

D. Generalization
Students are asked to give their thoughts/expectations for the topics discussed.
E. Valuing
With the use of their padlet accounts, they are to give their thoughts on the question,
“How can a UB VDT-ALC ABM student be able to emulate excellence in the application of their
knowledge on the lesson?”
Don’t forget the hashtags #VDTALCian #ABMStudentAko
VI Assignment
The students are given the next meeting to have feedback or communicate with the teacher for clarifications on the
activity.
Topic: Transactions in a Merchandising Business Time Frame: 4 days
Week :4
Day/ Date: 1-2 days

I Overview of the Lesson: Transactions of a Merchandising Business in the General and Special Journals
II Learning Competency/ies:
The learner…
 records transactions of a merchandising business in the general and special journals
III Learning Objectives:
 Review special journals
 records transactions of a merchandising business journals
IV Instructional Materials:
 Learning Management System
 Zoom
V. Activity:
A. Introduction
The students are going to have a review on their knowledge about specific journals and transaction of a
merchandising business.

Supplementary lecture on how to records transactions of a merchandising business in the specific journals
be done by the teacher.

A processing activity is done virtually.

B. Presentation
The teacher gives the activity which will be done by the students.

C. Enrichment Activity/ies
Students will do the activity on recording transactions of a merchandising business in the special journals.
The following day is allotted for activity continuation.

D. Generalization
Students are asked to give their thoughts/expectations for the topics discussed.
E. Valuing
Feedback on the relevance of the lesson in their future career.

VI Assignment
Reading assignment:
Transactions in the general and subsidiary ledgers

prepares a trial balance ABM_FABM11- IVe-j -38 prepares adjusting entries ABM_FABM11- IVe-j -39 completes the
accounting cycle of a merchandising business ABM_FABM11- IVe-j -40 prepares the Statement of Cost of Goods Sold
and Gross Profit