SESSION PLAN

Sector : Health, Social and Other Community Development Services

Qualification Title : Bookkeeping NC III
Unit of Competency : Prepare Trial Balance
Module Title: : Preparing Trial Balance
Nominal Duration : 15 hours
Learning Outcomes:

LO1. List account titles

LO2. Transfer balances from the ledger
LO3. Summarize trial balance

A. INTRODUCTION

This module covers the knowledge, skills, and attitudes in listing accounts, transferring, and summarizing trial balances from a ledger. A trial balance is made in accordance
with the double-entry concept of bookkeeping. This means that for every entry recorded in the debit column, a corresponding credit entry will also be recorded in the credit
column. Trial balance spread sheet is use as the basis while preparing a financial statement. Preparing a trial balance serves to detect any mathematical errors that have
occurred in the double-entry accounting system.

B. LEARNING ACTIVTIES:

LO1. List account titles

Learning Content Methods Presentation Practice Feedback Resources Time

Identification of 5 basic Self-paced Read Information Sheet 3.1-1B Answer Self-check 3.1-1A on Compare answers Commission on Audit 1.5
accounting elements instruction and “The definition of account titles listing of account titles in with the answer key book hrs.
Exercises
 used in Philippine Accounting accordance with chart of Philippine Accounting
System.” accounts Standard book

Lecture/ View power point presentation Perform Task sheet 3.1-1A by Evaluate task sheet Philippine Accounting 1.5
Demonstration on the definition of account Identifying account title as by using performance Standard book hrs.
titles use in Philippine Assets, Liabilities, and Equity, criteria checklist 3.1-
Accounting standard Income and Expense Account 1 Laptop and Projector

LO2. Transfer balance from the ledger

Learning Content Methods Presentation Practice Feedback Resources Time

Procedures in Self-paced Read sheet 3.2-1 “Posting to Answer Self-check 3.2-1 on Compare answers Philippine Accounting 1 hr.
transferring accounting instruction and the ledger: the classifying transferring account titles in with the answer key Standard book
elements in ledger Exercises phase of accounting.” ledger in accordance with
chart of accounts

Lecture/ View power point presentation Perform Task sheet 3.2-1A by
Demonstration on posting of account titles in posting account title using
ledger ledger
Answer Task sheet 3.2-1B by
posting all account tiles in
ledger in the list of accounts
company ABC
Evaluate task sheet Philippine Accounting 1.5
by using performance Standard book hrs.
criteria checklist 3.2-
1
Accounting ledger sheets 1.5
hrs
Laptop and Projector

LO3. Summarize trial balance

Learning Content Methods Presentation Practice Feedback Resources Time

Prepare trial balance Self-paced Read Sheet 3.3-1 “How to Answer Self-check 3.3-1 on Compare answers Philippine Accounting 2
instruction and prepare trial balance” summarizing trial balance with the answer key Standard book hrs.
Exercises

Lecture/ View power point presentation Perform Task sheet 3.3-1A by Evaluate task sheet Philippine Accounting 1 hr.
Demonstration on summarizing and summarizing account titles in by using performance Standard book
preparation of trial balance trial balance criteria checklist 3.3-
1 Accounting ledger sheets

Laptop and projector

Perform Task sheet 3.3-1B by 2 hr.
preparing trial balance using
the details given in task sheet
3.1-1A and 3.1-2A

Perform Task sheet 3.3-1C by 3

preparing adjusted trial hrs.
balance and posting trial
balance using the
requirements given

C. ASSESSMENT PLAN

▪ Written Test: Covers the recall, comprehension, and definition of the unit competency: Preparing Trial Balance
▪ Performance Test: Covers the application from the listing of account titles in accordance to the chart of accounts to summarizing trial balance using Financial
information of the prepared business company.

D. TEACHER’S SELF REFLECTION OF THE SESSION