REPUBLIC OF THE PHILIPPINES

Zamboanga Peninsula Polytecnic State Unitversity

College of Education
R.T. Lim Boulevard Zamboanga City

LESSON PLAN IN TLE 10

Subject: TLE – Bookkeeping/Accounting 10

Reference: T.H.E. in the 21st Century by: Rosario Claridad Cruz, Ph. D, pages 435
en.wikipedia.org/wiki/Bookkeeping
www.wisegeek.com/what-is-bookkeeping.htm

Visual Aids: Markers

Manila Paper or Reusable Paper
LCD projector
White Screen
Netbook / Laptop
Strips of Paper

Transfer Goal:

Demonstrate the intellectual and functional skills of the learner that will equip him/her in his/her everyday
living and in the world of business through the practice of certain values like thriftiness, responsibility,
self-discipline and budgeting for the greater glory of God..

The students on their own will be able to:

a. Apply in practice the values of thriftiness, self-discipline and sense of personal

responsibility as results of the basic knowledge of budgeting.
b. Know the basic functions of a bookkeeper, its duties and responsibilities.

Essential Questions:

1. Why is there a need to study Bookkeeping? What benefits can a student derived from the study
of Bookkeeping?
2. How is the art of recording being done? What qualities must a bookkeeper possess in the
performance of his/her duties and responsibilities?

Learning Objectives:

At the end of the lesson, the students be able to:

1. Define the terms “Bookkeeping” and “Bookkeeper”
2. Realize the value of thriftiness in handling money
3. Demonstrate self-discipline and sense of personal responsibility in handling

I. Preliminaries

a. Review: How much does your parent gives you for your daily allowance in school?
b. Strategy: Lecture / class discussion and Group Reporting

c. Focus: The Nature of Bookkeeping; The Bookkeeper and its duties and
responsibilities and the needed information in the conduct of a business
 d. Motivation: Your father gave you your daily allowance of P100. How are you going to
spend your allowance for the day?

e. APK (Differentiated/Purposive/Student-Centered Activities)

What comes into your mind when you hear the word “Bookkeeping”?

II. Lesson Development

A. Presentation of Concepts
Students will know
1. the nature of bookkeeping
2. the bookkeeper and its duties and responsibilities
3. the importance of bookkeeping to the economy of the country; and
4. the needed information in the conduct of the business

Activities (Acquisition of knowledge/skills through the Differentiated

activities/Strategies which are aligned to EU, EO and TG)

PROCEDURES:
A. Preparation: Write the word “Bookkeeping” in the middle of the chalkboard and
let the class read and spell the word aloud.

B. Activity
1. Let each student formulate their own definition of bookkeeping as to how they
understand the term.
2. Call on students to the board and ask them to write down their definition of the term
“Bookkeeping”
3. Let the students read their own definition and give explanation as to the meaning
given.
4. Discuss the meaning of Bookkeeping

B. Broadening of Concept

1. How can budgeting help mold as a student?

2. What values can the students get out from the practice of budgeting?
3. How was the art of Bookkeeping being performed?

C. Integration

1. Related Values: Faith (Strong Faith in God)

How can the value of faith be strengthened with the use of bookkeeping?

2. Social Orientation: Budgeting: The beginning of Savings

How can budgeting help in the daily living as a students?
Bookkeeper: The key to good recording
What qualities will you require the bookkeeper to possess in the practice of
his/her duties and responsibilities?

D. Learning Assessment:
1. What is the meaning of Bookkeeping?
2. Who is a Bookkeeper?
3. What are the duties and responsibilities of a bookkeeper?

E. Assignment
1. What is Accounting?
2. What are the basic functions of Accounting?
3. How important are the basic functions of accounting to the students in their everyday
lives?