Region XII

Department of Education
Cotabato City division
MAY 26, 2017

LESSON PLAN
ABM_FABM11-IIIg - j -28

Content Standards The learners demonstrate and understand the business transactions
and their analysis, to include definition and nature of business
transaction, types of source or business documents, and the rules
of debit and credit.
Performance Standards Identify business and non business transactions, enumerate the
types of business documents, recite the rules of debit and credit,
and apply these to simple cases.
CODE ABM_FABM11-IIIg - j -28

I. OBJECTIVES
 Solve simple problems and exercises in the analysis of business transaction.

II. SUBJECT MATTER

Topic: Preparation of a trial Balance

Reference: Fundamentals of Accounting, Business and Management 1
Author: Joselito G. Florendo
Materials: Laptop, LCD Projector, Manila Papers, Scissors, masking tape,
Meta-card, Cartolina

III. PROCEDURE

A. Preliminaries

A. 1. Prayer
A. 2. Greetings
A. 3. Checking of Attendance
A. 4. Classroom Standards
A. 5. Review of the previous lesson

A. 5.1 How to recording to the Journals.

A. 5.1 What are various types and format of the journals.

B. Lesson Proper

B. 1 Motivation

The students will arrange the jumble words in meta cards presented.

B. 2 Activity

The teacher will divide the class into six (6) groups and arrange the jumble
words.

The teacher present the running balance column in the reproduce ledgers. And
the group solve and answer the problem

B. 3 Analysis

The teachers will relate the activity to the topic and discuss further.
 B. 4 Abstractions

1. How to prepare trial balance?

2. How important trial balance?

B. 5 Application

1. Student will be divided into three (3) groups

2. Each group prepare the trial balance show in power point or manila paper.
3. Assign a reporter for the group will present and discuss their output.

IV. Evaluation

Write the letter of the correct answer.

1.This referred to as the side of an account where increases in the balance a such
account are recorded.

A. debit balance b. Credit balance c. Trial balance

d. normal balance

2. One of the following statements is false, which is it?

A. A business transaction can have a zero net effect total assets, total liabilities, and
total liquidity.
B. The source of a source documents can be an external entity.
C. Posting is the process of transferring information from the journal to ledger.
D. A trial balance proves that the number of debited accounts in all journal entries
in equal to the number of credited account in all journal entries.

V. ASSIGNMENT:

Advance reading for the next topic

Prepared by:
Observed by:
________________________ ________________________
________________________ ________________________
________________________ ________________________
EDERICK A. DAWATAN, MPA
Demonstrator
Noted by:

ARTURO D. TINGSON, JR.

Regional Education Program Supervisor-LRMDS