Region XII

Department of Education
K to 12 Regional Mass Training
Dolores Tropicana Resort, General Santos City

Lesson Plan

Content Standard: The learner demonstrate an understand of the

business transaction and their analysis, to include of
definition and nature of business transaction types of
source or business documents, and the rules of debits
and credits.

Performance Standard: The learners shall be able to identify business and non
business transaction, enumerate the types of business
documents, recite the rules of debit and credit and
apply
these to simple cases.

Code: ABM-FABM11-IIIg-j-27

I. Objectives

1. Define debit and credit

2. Gain familiarity on rules of debit and credit

II. Subject Matter

Topic: Rules
Reference: Fundamental
Author: Josilito G. Florendo
Material: Projector, Pictures, Cartolina, Marker

III. Learning Procedures

A. Preliminaries
1. Prayer
2. Greetings
3. Checking of Attendance
4. Classroom Standard
5. Review of the Previous Lesson
a. What are the two types of books of accounts, namely, journal and
ledger.

B. Lesson Proper

B.1 Activity
 The teacher will divide the class into 6 groups and give the puzzle-
like
cardboard and analyze them.

B.2 Analysis
The teachers will relate the activity to the topic and discuss it
further.

B.3 Abstruction
1. What is debit and credit
2. What is the rule of debit and credit

B.4 Application
1. Students will divide into 6 groups
2. Each group will analyze the following entry which is belong
to debit and credit.

IV. Evaluation

1. What is debit?
2. What is credit?

V. Assignment

Advance study for the next topic.

Prepared by:
Observed by:
________________________ ________________________
________________________ ________________________
MERCILITA A. ROMAREZ ________________________ ________________________
Demonstrator

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