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Instructional Plan
FUNDAMENTALS of ACCOUNTANCY, BUSINESS AND MANAGEMENT 1

Name of Teacher Andrea Amor G. Selga Grade 11

Sherraire Joy Aguinaldo
Learning Area: Fundamentals of Accountancy, Business &Mgmt 1Quarter: 4 Date: Feb 6-10, 2017
Competency:
 Identify the effect of adjusting entries

Lesson No.11 Duration (minutes / Week 11

11. Business Transactions and Their Analysis As hours) 4 hours
Applied to the Accounting Cycle of a Service Business
a. Adjusting Entries
Key
Understanding The learners will know the essence of adjusting entries
to be
developed:
Learning
Objectives  To prepare adjusting entries

Resources
Needed
Elements of the Plan Methodology
Preparations Motivation/ Review past lessons
Introductory

Presentation Activity Present business transactions with adjusting entries. And prepare
adjusting entries.

Analysis How to prepare adjusting entries?

Abstraction Adjusting Entries

 Deferrals
 Accruals
Practice Application 1. Practice Set

Assessment Assessment Matrix

What will I assess? How will I assess? How will I score?

Assignment Review for Unit test.

Bring 1/8 illustration board, eraser and chalk for quiz bee.

References Ballada, Win, (2017). FUNDAMENTALS OF ACCOUNTANCY, BUSINESS & MANAGEMENT 1,

2017 edition. Manila:Made Easy Books
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