Region XII

Department of Education
Cotabato City division
MAY 26, 2017

LESSON PLAN

Content Standards The two major types of books of accounts, namely,

journal and ledger.
Performance Standards Differentiate a journal from a ledger and identify the
types of journals and ledgers.
CODE ABM_FABM11-IIIf-22

Code: ABM _FABM11_IIIf-22

I. Objectives:

1) identify the uses of the to books of accounts;

2) differentiate the two books of accounts;
3) illustrate the two books of accounts.

II. Subject Matter:

Topic : Books of Accounts

Reference : Foundamentals of Accountancy, Business and Management I,
Florendo, Joselito J., First Edition, Pp. 164-170.
Materials : table, laptop, LCD (powerpoint presentation), manila paper, scotch
tape, marker pen.

III. Procedure:

A. Preliminaries

a) Prayer
b) Greetings
c) Checking of attendance
d) Setting of standards
e) Collecting of assignments
f) Review of the previous topic

B. Motivation(video clip presentation-uses of information)

 C. Lesson Proper

1) Activity:(Draw me)

Directions: The class will be divided into 5 groups. Choose your leader
to present your output afterwards. On a manila paper make a template of a
journal and a ledger and level them journal and ledger. You are given five
minutes to do the task. Materials are provided.

2) Analysis:

a) Why businesses kept their business transactions on journals and

ledgers?
b) How important are the books of accounts?
c) Does it necessary for a business to keep books of accounts? Why?

3) Abstraction:

a) Who can tell the class what are the two books of accounts?
b) What are the uses of the general journal and general ledger?

4) Application:

Directions: Same group will be utilized. For this activity. Plot the
given entries in the provided journal the ledgers. Choose your leader to present your work.
Materials are provided and you have to do this activity in five (5) minutes. Your will be
graded base on the following rubric:

Rubric

Consideration Points
Perfect 10
With 2 mistakes 7
With 4 mistakes 5
Teamwork 5
Total 15
IV. Evaluation:
Directions: Answer the following the followings in ½ sheet of
paper in five (5) minutes.

_______________1) It typically displays the transaction dates, account titles, and

explanations, references, and respective amounts of corresponding
transactions.
_______________2 to 5 differentiate General ledger with general ledger.
_______________6 to 10 illustrate a sample card of a general ledger complete with labels.
V. Assignment;

Plot the entries from the journal to the ledgers found on pages 171-172 in one(1)
whole sheet of yellow pad paper.

Prepared by: Observed by:

________________________ ________________________

CESAR F. MINDORO ________________________ ________________________

________________________ ________________________

Noted by:
ARTURO D. TINGSON , JR
Regional Education Program Supervisors -LRMDS