Instructional Planning

(The process of systematically planning, developing, evaluating and managing the instructional
process by using principles of teaching and learning - D.O. 42, s. 2016)
Detailed Lesson Plan (DLP) Format

Esperanza Senior High School

School Grade Level 11
Teacher Daisy O. Pao Learning Area FABM 1
Time 10:39-11:29 - Thursday Quarter Quarter 3 (Week 7)

Dates/Days March 30, 2023 Semester Second Semester

I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the accounting cycle of a service
business
B. Performance Standards The learners are able to identify business and nonbusiness transactions,
enumerate the types of business documents, recite the rules of debit and credit,
and apply these in simple cases
C. Learning Competencies / Objectives The learners will be able to:
 describe the nature of transactions in a service business
 records transactions of a service business in the general journal
Write the LC code for each
ABM_FABM11- IVa-d-29
ABM_FABM11-IVa-d -30

Journalizing
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials Pages FABM 1 Quarter 3-Module 7 pp. 1-32
3. Textbook Pages
4. Additional Materials from Learning Laptop, PowerPoint, DLP/TV, video
Resource (LR) portal
Tugas, Florence C., Herminigilda E. Salendrez, and Joy S. Rabo. 2016.
B. Other Learning Resources Fundamentals of Accountancy Business and Management 1. Vibal
Group Inc. Quezon City Phils.
Valencia, Edwin G., Roxas, Gregorio, F.2014. Basic Accounting Concepts,
Principles, Procedures, and Applications. Valencia Educational Supply.
V. PROCEDURES
• Prayer
Introductory Activity • Arranging of chairs
• Checking of attendance
• Review of previous lesson
• Presentation of new topic
RESPONSE CARDS
Activity/Strategy Directions: Divide the class into 2 groups. A representative will pick a statement
written inside the box. The students hold up cards to show thinking if
the statement is TRUE or FALSE. The teacher will record the
scores. The group with more correct answers will win.
1. The journal is called the book of original entry where transactions are
first recorded.
2. Source documents are important in journalizing.
3. If the accountant mistakenly analyzed the transaction, it would result to
a wrong journal entry.
 4. The peso sign is always written before every amount in a money
column to avoid confusion.
5. Journal entries require an explanation.
6. Transactions are journalized based on analysis as to their effects on
assets, liabilities, owner’s equity, revenue, and expense.
7. Only the two-column journal is being used in accounting.
8. Accountants must record the transaction with supporting documents
such as the official receipts, sales invoice, and payroll registers.
9. A compound entry has two or more debits and credits.
10. A transaction may be recorded on the day of recording and not on the
day when the transaction occurred..
Directions: The students will record each transaction in the T-account.
Analysis

a. The owner deposited P150,000 in his business.

b. He bought office furniture for P12,300 in cash.
c. He paid electricity bill for the month amounting to P1,080.
d. He billed customers P13,000 for services on account.
e. He paid P15,000 for the salaries of employees.

WHAT IS A JOURNAL ENTRY IN ACCOUNTING?

JOURNAL - The journal is the accountant’s tool in recording the day-to-day
transactions. It is called the book of original entry, where the
Abstraction accountant records first the business transactions that occurred in
the business. The recording of business transactions is in sequential
form.
Format
The journal consists of the following information:
1. Date. Enter the date when the transaction occurred. The year and
month may be omitted if the transaction occurred in the same year and
month.
2. Account Titles and Explanation. First, enter the account to be debited.
It must be located at the extreme left of the first line, while the account
to be credited must be located at the next line which is slightly
indented. A brief description of the transaction is usually made on the
line below the credit. Generally, skip the line after each entry.
3. P.R. (Posting Reference). The chart of accounts provides account
numbers for each account title. The accountant will enter those
account numbers in this column once the account titles are used in a
journal entry.
4. Debit. The amount to be debited is entered in this column.
5. Credit. The amount to be credited is entered in this column.

The example below shows a journal entry.

A simple journal entry is a journal entry which has one debit account and
 one credit account.
A compound journal entry is a journal entry with more than one debit
account or more than one credit account, or both. The example below is a
compound journal entry.

Note to the students: Always remember that for each journal entry, two or more
accounts are always affected by each transaction. The sum of the debits must be
equal to the sum of the credits for each transaction and the equality of the
accounting equation must always be maintained.

The students will apply their learnings by journalizing entries.

Application Directions: Record the following transactions in the general journal. Use the
Following numbers for posting reference. Write your answers on a
the journal provided.

1. December 1, 2019 Rey Makabayan invested P100,000 cash in the

business
2. December 7, 2019 He bought office supplies worth P2,500.
3. December 10, 2019 He purchased furniture and fixtures on account
amounting to P25,000.
4. December 18, 2019 He billed customers P40,000 for services
rendered.
5. December 23, 2019 He withdrew P10,000 cash in the business
6. December 25, 2019 He received P5,000 for services rendered
7. December 28, 2019 He made additional investment of P15,000 cash.

Assessment will be given at the end of the week to measure students

Assessment understanding about the topic discussed.
Directions: Prepare the journal entry for each transaction. Use the following
Account numbers for posting reference. Write your answers on
the journal provided.

Michelle Angelie established Angelie’s Advertising Business. The following are

the transactions for the whole month of October 2019.
Oct. 1 Michele Angelie deposited P250,000 under the name of the business.
2 She acquired a service vehicle in the amount of P195,000 on account.
3 She acquired supplies for cash worth P57,000.
9 She received P87,500 cash for painted signs.
 10 She paid the month’s rent amounting to P25,000.
11 She painted signs for Mundo Mobile on account for P170,000.
12 She paid P55,000 on account from October 2.
16 She withdrew P25,000 for personal use.
23 She collected P35,000 from Mundo Mobile.
27 She paid salaries amounting to P57,000 for the month.
30 She paid PH Telecom P7,500 for communication services for the
month.
31 She paid the bill amounting to P5,500 to AdLamao for advertising for
the month.

Assignment/Agreement An activity will be given to students to practice journalizing entries at

home. ( Transactions will be sent via group chat for the students to
answer).

V. REMARKS

VI. REFLECTION
A. No. of learners who earned 80% on the
formative assessment.
B. No. of learners who require additional
activities for remediation.
C. Did the remedial lessons work? No. of
learners who have caught up with the lesson.
D. No. of learners who continue to require
remediation.
E. Which of my teaching strategies worked
well? Why did these work?
F. What difficulties did I encounter which my
principal or supervisor can help me solve?
G. What innovation or localized materials did I
use/discover which I wish to share with other
teachers?

Prepared by: Checked by:

DAISY O. PAO LIZA D. ABAO

Teacher II Master Teacher I