SESSION PLAN

Sector : HEALTH, SOCIAL, AND OTHER COMMUNITY DEVELOPMENT SERVICES SECTOR

Qualification Title : BOOKKEEPING NC III
Unit of Competency: JOURNALIZE TRANSACTIONS
Module Title : JOURNALIZING TRANSACTIONS
Learning Outcomes:
LO1. Prepare chart of accounts
LO2. Analyze documents
LO3. Prepare journal entry
A. INTRODUCTION
This module covers the knowledge, skills, and attitudes in preparing chart of accounts, analyze documents and preparing
journal entries.
B. LEARNING ACTIVITIES
LO 1: Prepare chart of accounts
Learning Content Methods Presentation Practice Feedback Resources Time
 Modular/self  Read Information  Answer check  Compare  Information
-paced Sheet 1.1-1 sheet 1.1-1 answers with sheet 1.1-1
1.1 Definition and  Brainstormi answer key  Paper
functions of ng 1.1-1  Pencil
bookkeeping and  Interaction  Eraser
2 hours
accounting  Video  View video clip of  Computer
presentation bookkeepers and  TV
accounting in
action

Date Developed: Document No. _______________

October 2020 Issued by:
BOOKKEEPING NC III Date Revised:
None
YOUR TRAINING
Developed by:
CENTER
Revision # 01
  Modular/self  Read information  Answer self-  Compare  Information
-paced sheet 1.1-2 check 1.1-2 answers with sheet 1.1-2
answer key
1.2 Types of 1.1-2
business 3 hours
organization  Role playing  Familiarize Task  Perform Task  Evaluate  Business
sheet 1.1-2 sheet 1.1-2 performance documents
using  Types of
Performance business
Criteria organization
Checklist s
1.3 Types of  Modular/self  Read Information  Answer Job Compare answers  Information
business activities -paced Sheet 1.1-3 sheet 1.1-3 with answer Sheet 1.1-3
2 hours
key1.3-1

 Discussion  Read information  Answer Self-  Compare  Information

 Modular/self sheet 1.1-4 check 1.1-4 answers with Sheet 1.1-4
-paced answer key
1.4 Basic 1.1-4
accounting 2 hours
equation  Demonstrati  Perform Task  Evaluate  Basic
on sheet 1.1-4 performance accounting
with the rating equation
sheet formulas

 Modular/  Read Information  Answer Self-  Compare  Information

self-paced Sheet 1.1-5 check 1.1-5 answers with Sheet 1.1-5
answer key 1.1-
Date Developed: Document No. _______________
October 2020 Issued by:
BOOKKEEPING NC III Date Revised:
None
YOUR TRAINING
Developed by:
CENTER
Revision # 01
1.5 Basic financial 5 2 hours
statement  Video  View video  Computer
presentation presentation  TV

LO 2: Analyze documents
 Discussion  Read Information  Answer  Compare  Information
 Modular/self Sheet 1.2-1 Self-check 1.2- answers with Sheet 1.2-1
2.1 Types of -paced 1 answer key 1.2-
business 1 2 hours
documents  Demonstrati  Collect and  Perform Task  Evaluate  Sample
on compile business sheet 1.2-1 performance business
documents with the rating documents
sheet
2.2 Account Title  Modular/self  Read Information  Answer Self-  Compare  Information
Selection -paced Sheet 1.2-2 checks 1.2-2 answers with Sheet 1.2-2
1 hour
answer key 1.2-
2
LO 3:Prepare journal entry
3.1. Generally  Modular/self  Read Information  Answer self-  Compare  Information
Accepted -paced Sheet 1.3-1 check 1.3-1 answers with Sheet 1.3-1
Accounting answer key 1.3-  Philippine
Principles 1 Financial 1 hour
Reporting
Standards

Date Developed: Document No. _______________

October 2020 Issued by:
BOOKKEEPING NC III Date Revised:
None
YOUR TRAINING
Developed by:
CENTER
Revision # 01
3.2 Accounting  Discussion  Read information  Answer Self-  Compare  Information
Equation  Modular/self sheet 1.3-2 check 1.3-2 answers with Sheet 1.3-2
1 hour
-paced answer key
1.3-2

 Modular/self  Read information  Perform self-  Compare  Information

-paced sheet 1.3-3 check 1.3-3 answers with sheet 1.3-3
answer key 1.3-
3
3.3 Journalizing  Video View video  Computer
of Proprietor presentation presentation  TV
3 hours
account titles
 Demonstrati  Perform Task  Evaluate  Journal
on sheet 1.3-3 performance sheet
using template
performance
checklist 1.3-3
C. ASSESSMENT PLAN
 Written test
 Practical/performance test
 Interview/ oral questioning
D. TEACHER’S SELF-REFLECTION OF THE SESSION
The trainees were able to understand the knowledge, skills and attitudes required by journalizing transactions to prepare chart of accounts,
analyses of documents and preparing journal entries for single proprietorship.

Prepare by:

Date Developed: Document No. _______________

October 2020 Issued by:
BOOKKEEPING NC III Date Revised:
None
YOUR TRAINING
Developed by:
CENTER
Revision # 01