Republic of the Philippines

Department of Education
REGION XIII - CARAGA
SCHOOL DIVISION OF SURIGAO DEL SUR
BAROBO NATIONAL HIGH SCHOOL

Lesson Plan in Bookkeeping

S.Y. 2023-2024

I. OBJECTIVES

At the end of the period the students are expected to:

1. Explain the basic bookkeeping principles and procedures.
2. Express interest in learning the basic bookkeeping principles and procedures.
3. Execute correctly the basic bookkeeping principles and procedures.

II. SUBJECT MATTERS

A. Basic Bookkeeping Principles and Procedures

B. Materials
Journal sheets
Bookkeeping manual
Reference: Bookkeeping and Accounting Fundamental By: Belma T. Pestano

III. PROCEDURE
A. Preparation
1. Prayer
2. Checking of Attendance

B. Review
Review on past lesson

C. Presentation
Introduce to the students of the day which is about the basic bookkeeping.

D. Motivation
1. Do you know about bookkeeping?
2. Have you tried doing recording system?
3. Do you want to learn about bookkeeping?

E. Activity
Direction: Determine the Assets, Liabilities, or owner’s equity as indicated:
On January 1, 2006 Macoy began business called Overseas Employment Agency.
1. Macoy invested 20,000 cash in the business.
2. Purchased an office equipment 10,000 on account.
3. Purchased Typewritter for 5,000
4. Withdraw cash for 1,000 for his personal use.
5. The office furniture costing 3,000 cash

F. Application
Explain to the class the basic bookkeeping principles and procedures.

IV. EVALUATION
Drill

V. ASSIGNMENT

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Department of Education
REGION XIII - CARAGA
SCHOOL DIVISION OF SURIGAO DEL SUR
BAROBO NATIONAL HIGH SCHOOL

Prepared by: Checked & Evaluated:

RONYLA U. ENRIQUEZ ARIEL A. PALER

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