SESSION PLAN

Sector : HEALTH, SOCIAL AND OTHER COMMUNITY DEVELOPMENT SERVICES

Qualification Title : BOOKKEEPING NC III
Unit of Competency : JOURNALIZE TRANSACTIONS
Module Title : JOURNALIZING TRANSACTIONS PARTNERSHIP

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. Nature and Self-paced/  Read Information  Answer self-  Compare to CBLM 8

Concept of modular Sheet No. 1.2-1 check no. 1.2-1 answer sheet hours
Paper
Partnership no. 1.2-1
Lecture Learning
Practical  Perform Task  Compare to Materials
exercises Sheet no. 1.2-1 Performance
Criteria Pencil
 Checklist no. Eraser
1.2-1

LO 2: Analyze documents

Learning Content Methods Presentation Practice Feedback Resources Time

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

Different modular Sheet No. 1.2-1 check no. 1.2-2 answer sheet hours
Paper
Account Title no. 1.2-2
Group
Selection . Learning
discussion  Perform Task  Compare to
Dissolution/Liq Materials
Interaction Sheet no. 1.2-2 Performance
uidation Pencil
Criteria
Lecture Checklist no. Eraser
Practical 1.2-2
exercises

LO 3: Prepare journal entry

Learning Content Methods Presentation Practice Feedback Resources Time

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

Equation and modular Sheet No. 1.2-3 check no. 1.2-3 answer sheet hours
Paper
Journalization no. 1.2-3
Group
for Partnership Learning
discussion  Perform task  Compare to Materials
Lecture sheet 1.2-3 Performance
Criteria Pencil
Practical Checklist Eraser
exercises no.1.2-3
C. Assessment Plan
Written Test: Questions on:
 Nature and Concept of Partnership
 Selection of Different Account Title Selection . Dissolution/Liquidation
 Accounting Equation and Journalization for Partnership
Performance Test: Will include activities on:
 Nature and Concept of Partnership
 Selection of Different Account Title Selection . Dissolution/Liquidation
 Accounting Equation and Journalization for Partnership

D. TEACHER’S SELF-REFLECTION OF THE SESSION

Prepared by: Arnel C. Himzon