FUNDAME

NTALS OF
ACCOUNT WEEKLY LEARNING PLAN

ANCY, Theme/Topic: Accounting Cycle for Merchandising Business (Part

Week No.: 13
BUSINESS 3) Date of Coverage:

Content Standard(s):
and of:
The learners demonstrate an understanding
Performance Standard:
The learner will be able to:
Values Formation Standard:
The learner will become:
 purposeful and decisive individuals upon
• the accounting cycle of a serviceMANAGE
business; and • identify business and nonbusiness transactions, enumerate the making conclusions and recommendations
types of business documents, recite the rules of debit and credit, and based on the data reported in line with
the following:
MENT 1
• the accounting cycle of a merchandising business to include apply these in simple cases; and
performing materiality in the whole accounting
• prepare journal entries, post to the ledger, prepare the trial cycle.
1. Journalizing of transactions using the general and special balance, worksheet, adjusting entries and complete the accounting
journals, namely: sales journal, purchase journal, cash cycle of a merchandising business.
receipts journal and cash payments journal
2. Posting to the ledger, namely: general and subsidiary
ledgers
3. Preparation of trial balance
4. Adjusting entries to include pre payments, accrual and
deferral
5. Worksheet preparation, and
6. Completing the accounting cycle of a merchandising
business
Learning Competencies:
At the end of the week, the learner will be able to:

- prepare adjusting entries. (DepEd-MELC, DICES); and

- prepare adjusted trial balance. (DepEd-MELC, DICES)

1
 Materials: Reference:

 Module no. 13 Frias, S. A. & Pefianco, E. C. (2016). Fundamentals of Accountancy, Business and Management: A Textbook in Basic
 Powerpoint Presentation Accounting
 Google Meet App/ Zoom App/MS Teams App

BEFORE DURING AFTER ASSESSMENT

SESSIONS REMARKS
(Introduction) (Interaction) (Integration) EVIDENCES
Day 1 Formative:
(Synchronous)  Prayer PRESENTATIONAL ACTIVITIES
 Checking of Attendance
 Online Classroom  Using a Powerpoint presentation,  The learners will answer the Exercise 13.1  Oral
Management discuss the definition, concepts and in the Aralinks LMS Recitation
examples of Adjusting Entries during
Type of Exercise: Constructed Response Synchronous
Class
(Ask the learners to read each definition
LEARNING PROCESS

Pre-Assessment
and explain it in their own perspective)
Matching Type

INTERACTIONAL ACTIVITIES

 Q & A sessions about the

discussion

PRESENTATIONAL ACTIVITIES Formative:

Day 2 1. Prayer  The learners will answer the Exercise 13.2
(Synchronous) 2. Checking of Attendance Using a Powerpoint presentation, and 13. 3 in the Aralinks LMS  Learning
3. Online Classroom discuss the examples of Adjusting Activities
Management Entries in Depreciation and Prepaid
Expenses; Unearned Income and Type of Exercise: Adjusting Entries  Oral
 Review of the previous Accrued Expenses Preparation Recitation
lesson during
Synchronous
Review Question: Class
2
 1. What is adjusting
entries? INTERACTIONAL ACTIVITIES

Q & A sessions about the discussion

Day 3 4. Prayer PRESENTATIONAL ACTIVITIES  The learners will answer the Exercise 13.4 Formative:
(Synchronous) 5. Checking of Attendance in the Aralinks LMS  Learning
6. Online Classroom Using a Powerpoint presentation, Activities
Management discuss the examples of Adjusting
Entries in Accrued Income and Bad Type of Exercise: Adjusting Entries  Oral
 Review of the previous Debts Preparation Recitation
lesson during
Synchronous
Review Questions: Class
INTERACTIONAL ACTIVITIES
 What are the steps in
Adjusting Entries in Q & A sessions about the
Depreciation and discussion
Prepaid Expenses and
in Unearned Income
and Accrued Expenses?

Day 4  Prayer
(Synchronous)  Checking of Attendance PRESENTATIONAL ACTIVITIES
 Online Classroom
Management Using a Powerpoint presentation, discuss the adjusted trial balance

 Review of the previous

lesson
INTERACTIONAL ACTIVITIES
Review Question:
Q & A sessions about the discussion

3
 What is the steps in Adjusting
Entries in Accrued Income and
Bad Debts?
Reflective Journal
 After the accomplishment of Post Test, ask the learners to indicate their short reflection through LMS
about their learnings in the lessons for Week 13

Prepared by:

Kevin P. Guinsisana
Fundamentals of ABM 1- Grade 11
Date Submitted:

Checked by:

Date checked: