Region XII

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

LESSON PLAN
Content Standard: The Learners demonstrate an understanding of an Account normal balance,
and illustrate the basic debit and credit transactions.

Performance Standard: The learners shall be able to identify the normal balances of an account, and
can illustrate the

Code: ABM_FABM12-lla-b-3

I. Objectives:
1. Identify the normal balance of an account.
2. Determine the rules of debit and credit transactions.

II. Subject Matter:

Topic: The normal balance of an account.
Reference: Fundamental of Accounting Textbook, Curriculum Guide
Materials: LCD projector, laptop, paper

III. Learning Procedure:

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

B. Lesson Proper
B.1. Activity

The students will identify the normal balance of an account presented by the teacher using
metacards. ( Left or Right Game – Individual )

Instruction: The students will choose whether going to the right or left according to their
understanding of the normal balance of each account.

B.2. Analysis

The Teacher will state the normal balances of an account, and the rules of debit and credit.

B.3. Abstraction

1. Does then word debit means increase?

2. Does the word credit means decrease?
 B.4. Application

The Teacher will let the student enumerate the normal balance of each account under asset
account, liabilities and owners equity.

IV. Evaluation

On the space provided, put a check . to accounts whose normal balances are credit and put an to
account whose normal balance are debit.

1. Interest Income

2. Notes Receivable

3. Cash

4. Accounts Payable

5. Building

V. Assignment / Agreement

Advance study for the next topic the recording of journal entries.

Prepared by: Observed by:

GRACELYN B. AGUILAR ________________________ ________________________

________________________ ________________________

________________________ ________________________

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