FUNDAMENTALS OF

ACCOUNTANCY, BUSINESS
AND MANAGEMENT 2
Quarter 2

MARY ROSE T. ARAGON, LPT, DBA (CAR)

Subject Teacher
 ADY!
'M RE
I
?
 Basic Documents and
Transactions related to Bank
Deposits
 1.Identify and prepare checks;

OBJECTIVES: 2. Identify and understand the contents of a

bank statement;

3. Identify the types of bank accounts

normally maintained by a business;
At the end of the
lesson, you are
4. Differentiate a savings account from a
expected to: current or checking account;

5. Value the importance of having a bank

account; and,

6. Prepare bank deposit and withdrawal

slips.
Basic Documents and Transactions related
to Bank Deposits

CHECK
BANK STATEMENT
BANK ACCOUNT
Activity 1: Label Each Part
Directions: Label the part of a check. Choose the answer in the box below.
CHECK
Check
Check
Check
Activity 2: Fill Out the Check
 Bank
Statement
Bank Statement
Bank Statement
Bank Statement
Bank Statement
Bank Statement
Activity 3: Prepare Bank Statement
Directions: Put Check ( / ) whether the following transaction is
recorded in debit or credit column.
Activity 3.1: Prepare Bank Statement
Directions: Prepare a bank statement using the following
transaction code below.
Activity 4: Say Something!
Directions: Discuss the following questions.

1. What is a bank statement and discuss

the importance of a bank statement to
a depositor.
2. What is a check and who are the
parties involved in the issuance of a
check? Discuss the role of each party.
Activity 5: Practice being a Drawer
Activity 5: Practice being a Drawer
Activity 5: Practice being a Drawer
Activity 5: Practice being a Drawer
Activity 6: Practice being a Bank Manager
 Assignment
Have a copy of a bouncing check.
Explain the difference of bouncing
check with the other checks.
 Bank
ACCOUNT
Do you have a bank account?
If you do, why? what bank? And why you choose that bank?
Enumerate the banks existing in your communities.
What is bank
account?
What is b a n k
ac c o u n t ?
r r a n g e m e n t w i t h
a n k a c c o un t i s an a
A b o k e e p y o ur
ws y o u t
a bank that allo t a k e s o me
k a n d t o
money in the ban
h e n y o u n e e d i t .
out w
 Types of account
u s u al l y m a i n t a i n
Bus in e s s
y p e s o f a c co u n t :
two t
. S a v i n g s a c c o u nt
1
c k i n g o r C u r r e n t
2. Che
A c c o u n t
SAVINGS ACCOUNT
SAVINGS ACCOUNT
Savings account is where the
business deposits money in
the bank for safekeeping. It a booklet used to record bank
transactions on a saving
earns a minimum interest and accounts.
have a minimum balance
requirement.

used for making transactions

in Automated Teller Machine
CHECKING ACCOUNT
Or
CURRENT Account
CHECKING ACCOUNT
Or
CURRENT Account

Current or checking
account is like a savings
account with an added
feature wherein the
depositor can issue bank
checks.
BANK FORMS

si t Sl ip
Depo
wa l slip
Wit hd ra
DIPOSIT SLIP
is a bank form listing
the checks and cash
being deposited in a
bank account; are
documents for the
deposit transaction at
the bank.
WITHDRAWAL
SLIP
is a bank form that is
required to withdraw
money from your account;
documents of withdrawal
from account.
activity
IS IT IMPORTANT TO
OPEN AN ACCOUNT AT
THE BANK? WHY?
GENERALIZATION
“Do This!” ACTIVITY
Filled-up Withdrawal and Deposit slip in the given
transactions:
1. Lifestyle Variety Shoppe made two deposits
last February 28, 2022 in its BDO current account
with account number 6123456789. A cash deposit
amounting to 10,000 composed of 10pcs of 1,000.00
peso bill, then a check deposit amounting to
125,000.00 composed of two check issued by BDO
and China Bank.

2. Lifestyle Variety Shoppe withdraw 15,000.00

from its savings account (SA#000213455513) last
February 25, 2022 at BDO.

3. Zachary’s RTW Shop made one deposit last

March 1, 2022 in its BDO current account with
account number 64567891011. A cash deposit
amounting to 50,000.00 composed of 100pcs of
500.00 peso bill.
Assessment
Chec k & Ba n k
Stat em e nt
 Explain briefly t
he
following quest
ions:

1. What is Passboo
k?
2. What is ATM car
d?
3. Differentiate s
avings
account from cu
rrent account?

 ASSIGNMENT BF 1 BF 2

Research on the other bank

forms that is publicly
available/downloadable BF 3 BF 4
print it in a bond paper.

BF 5 BF 6

BF 7
Thank you!