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 Outcome

LO1. Prepare chart of accounts

LO2. Analyze documents

LO3. Prepare journal entry

A. INTRODUCTION

This course designed to enhance the knowledge, skills and attitudes in preparing chart of accounts, analyze documents and
preparing journal entries for Single Proprietorship.

B. LEARNING ACTIVITIES

LO 1 PREPARE CHART OF ACCOUNTS

Learning Content Methods Presentation Practice Feedback Resource Time

1. Definition and Modular/ Self- Read Information Answer Self Compare to CBLM on
functions of paced Sheet No .1.1-1 on check No. 1.1-1 Answer Key Journalizing 3hours
Bookkeeping and Definition and 1.1-1 transactions
Accounting. functions of
Bookkeeping and
Accounting.

2. Types of Modular/ Self- Read Information Answer Self Compare to CBLM on

 business paced Sheet No. 1.1-2 on check No. 1.1-2 Answer Key Journalizing 2hour
organization Types of business 1.1-2 transactions
organization

3. Types of Modular/ Self- Read Information Answer Self Compare to CBLM on

business paced Sheet No.1.1-3 on check No. 1.1-3 Answer Key Journalizing 2hour
activities Types of business No.1.1-3 transactions
activities

4. Basic Accounting Modular/ Self- Read Information Answer Self Compare to CBLM on
Equation paced Sheet No.1.1-4 on check No. 1.1-4 Answer Key Journalizing 5hours
Basic Accounting No.1.1-4 transactions
Equation
Perform Task Trainee
Sheet No. 1.1-4 evaluates Materials:
Demonstration on Prepare output using
Chart of Performance Pencil
Criteria Eraser
Accounts Papers
Checklist 1.1-4

5. Basic Financial Modular/ Self- Read Information Answer Self Compare to CBLM on
Statement paced Sheet No.1.1-5 on check No. 1.1-5 No. Answer Journalizing 5hours
Basic Financial 1.1-5 transactions
Statement

or
Visual Aids/Chart
View visual
aids/chart on Basic
 Financial Statement

LO 2 ANALYZE DOCUMENTS
Learning Content Methods Presentation Practice Feedback Resource Time
1. Types of Modular/ Self- Read Information Answer Self Compare to CBLM on
Business paced Sheet No.1.2-1 on check No. 1.2-1 Answer Key Journalizing 13hours
Documents Types of Business 1.2-1 transactions
Documents

or
PowerPoint
View slides on Presentation
Types of Business
Documents Equipment:
Laptop
Computer
Projector

2. Account Title Modular/ Self- Read Information Answer Self Compare to CBLM on
Selection paced Sheet No.1.2-2 on check No. 1.2-2 Answer Key Journalizing
Account Title 1.2-2 transactions
Selection 20hours
Materials:
Transaction,
Perform Task Trainee Pencil, Eraser
Sheet No. 1.2-2 evaluates and Papers
on Effects of output using
Transactions Performance Equipment:
Criteria Calculator
Checklist 1.2-2
LO 3 PREPARE JOURNAL ENTRY

Learning Content Methods Presentation Practice Feedback Resource Time

1. Generally Modular/ Self- Read Information Answer Self Compare to CBLM on
Accepted paced Sheet No.1.3-1 on check No. 1.3-1 Answer Key Journalizing
Accounting Generally Accepted 1.3-1 transactions 10hours
Principles
Accounting
Principles

2. Accounting Modular/ Self- Read Information Answer Self Compare to CBLM on

Equation paced Sheet No.1.3-2 on check No. 1.3-2 Answer Key Journalizing 30hours
Accounting Equation 1.3-2 transactions

3. Journalizing of Modular/ Self- Read Information Answer Self Compare to CBLM on

account titles paced Sheet No.1.3-3 on check No. 1.3-3 Answer Key Journalizing
Journalizing of 1.3-3 transactions 30hours
account titles
Trainee Materials:
or
Demonstration Perform Task evaluates Transaction,
View sample visual Sheet No.1.3-3 output using Pencil, Eraser
aids of Journalize on Journalizing Performance and Journal
Business Sheet
Transactions in a Criteria
journal. Transactions Checklist 1.3-3 Equipment:
Calculator
C. ASSESMENT PLAN

Written Test: Questions on definition and functions of bookkeeping and accounting, different types of business organization
 and business activity, basic accounting equation and financial statements, diffe4rent kind of business documents, account title
selection, Generally Accepted Accounting Principles (GAAP), Accounting Equation and journalizing account titles.

Performance Test: The performance will include the following:

 Prepare Chart of Accounts
 Effects of Transactions
 Journalizing Business Transactions

D. TEACHER’S SELF-REFLECTION OF THE SESSION