Lesson Plan in Business Finance

July 11 - 15, 2022

First Semester
Week 2

Synchronous 1

I. Objectives: At the end of the 60-minute period, the students are expected to:
A. Cognitive
- identify one of the basic components of Financial Statement, balance sheet:
Assets, Liabilities, and Owner’s Equity;
- determine debit and credit account titles in accordance with chart of accounts,

B. Affective
- discuss the importance of recording transactions in making business’s financial
statements,

C. Psychomotor
- construct balance sheet

II. SUBJECT MATTER

A. Topic: Review of Financial Statement
B. Reference: https://www.youtube.com/watch?v=vDCXIzvn4cE
https://www.youtube.com/watch?v=hyc22Rvyqvc
Business Finance; Tugas; page 15 - 19
C. Interdisciplinary: Math- Fundamental operations 
D. Instructional Materials: Camera, Desktop, Headset, PowerPoint Presentation,
    Online Tools, White Board and Pen

III. LEARNING ACTIVITIES

A. Review: (What you know)
- Review of the last topic “Introduction to Financial Management”
B. Motivation: (The Increase, Decrease, or did not change)
- The students will indicate whether the Assets, Liabilities, or Owner’s Equity are
increasing, decreasing, or did not change.
C. Presentation:
(Spring Leaf)
- Discuss accountable transactions and events
- Discuss basic Rules in Recording Accountable Transactions and Events.
 - Give examples of recording transactions and analyze, posting to the balance
sheet
HOTS:
- How would you analyze the given source document without the chart of
account?
Valuing:
- How would you relate today’s lesson to real- life situations?
- discuss the importance of recording transactions in making business’s
financial statements
D. Generalization:
Question and Answer
E. Evaluation:
Summarize and discuss the key concept of analyzing the source documents
Synchronous 2

I. Objectives: At the end of the 60-minute period, the students are expected to:
A. Cognitive
- identify one of the basic components of Financial Statement, balance sheet:
Assets, Liabilities, and Owner’s Equity;
- determine debit and credit account titles in accordance with chart of accounts;
- prepare journals entries and posting to the ledger for transactions and events;

B. Affective
- discuss the importance of recording transactions in making business’s financial
statements;

C. Psychomotor
- construct journal entries and posting to the ledger;

II. SUBJECT MATTER

A. Topic: Preparing Journal Entry and posting to the Ledger
B. Reference: Business Finance by Tugas, pages 19 - 21
C. Interdisciplinary: Math- Fundamental operations 
D. Instructional Materials: white board, marker, eraser, projector

III. LEARNING ACTIVITIES

A. Review: (What you know)
- Review of the previous topic (Review of Financial Statement)
B. Motivation: (What word?)
- Students will try to define the words given.
C. Presentation:
(Spring Leaf)
- Discuss the Modern Approach of Journal entries
- Give examples of recording transactions in the journal.
 - Proceed – Posting to Ledger
- Discuss the T-Account
- Discuss the process on how to post transactions in the general ledger.
HOTS:
- Do you think you can proceed to the next accounting cycle steps without
analyzing the given transactions? Why?
Valuing:
- How would you relate today’s lesson to real- life situations?
D. Generalization:
Question and answer
E. Evaluation:
Drill

Synchronous 3

I. Objectives: At the end of the 60-minute period, the students are expected to:
A. Cognitive
- prepare journals entries and posting to the ledger for transactions and events;

B. Affective
- discuss the importance of recording transactions in making business’s financial
statements;
C. Psychomotor
- construct journal entries and posting to the ledger;

II. SUBJECT MATTER

A. Topic: Transferring Journal Entries
B. Reference: https://drive.google.com/drive/folders/1yt83_8x-
4mEUM6ahn5WHOWIuiS2VJL6Z
C. Interdisciplinary: Math- Fundamental operations 
D. Instructional Materials: white board, marker, eraser, projector

III. LEARNING ACTIVITIES

C. Presentation:
- Practice Drill
- Quiz

Asynchronous
- Study in advance the accounting cycle steps.