Region XII

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

Content Standard:
LESSON PLAN
Grade 11
The learners demonstrate an understanding of the business
transactions and their analysis, to include definition and nature of
business transactions, 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
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-26

I. Objective:

1. Identify different types of business documents.

2. Explain the usage of each business documents

II. Subject Matter:

Topic: Business Transactions and Their Analysis as Applied to Accounting Cycle of a
Service Business a.) Rules of Debits and Credits b.) Journalizing c.) Posting and 4.)
Preparation of Trial Balance.

Reference: Textbook- Basic Accounting

Author: WIN Ballada, CPA , Susan Ballada, CPA
Materials: Laptop, Projector

III. Learning Procedure:

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

a. What are the examples of business transaction?

B. Lesson Proper

B.1 Motivation
1. The teacher will flash on screen a picture of birth certificate, diploma, Transcript of
Records.
2. The students will be asked what they can see in the screen.
3. The teacher will ask what common word that best describe the three pictures and
where are these documents used?

B.1. Activity

1. The class will be divided into four groups.

2. Each group will be given picture of a business company.
3. The students will give sample of documents that the company have.

B.3. Analysis
- Do you know the importance of business documents?
- What do you think is the use of these documents?

B.4. Abstraction

1. What is a business document?

2. Different types of business documents?
3. Usage of each document.

B.5. Application
 1. Students will be grouped into five groups.
2. The teacher will distribute samples of business documents.
3. Each group will identify what are the documents given.
4. The documents are sales invoice, bill of lading, statement of account,
official receipt, deposit slip, check, purchase requisition, purchase order,
receiving report and credit memorandum.

IV. Evaluation
½ sheet of paper (Essay)

Base on your own opinion, what can you say about the importance of the business
documents in ones business.

V. Assignment

Interview one business entity in your community (can be small or big), list down what
business documents they are using and the importance of it in their business.

Prepared by:
Observed by:
JEAZLE MAE H. NILONG ________________________ ________________________
Demonstrator ________________________ ________________________
________________________ ________________________

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