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Lesson Plan

The document outlines the content, performance standards, learning competencies, objectives, and lesson plan for teaching students about debits and credits, journal entries, and the general ledger. The lesson plan includes introducing the general journal and ledger, demonstrating how to record transactions in the general journal, and showing students how to post entries to the general ledger and calculate account balances using T-accounts. Students will complete exercises to practice journalizing and posting entries.

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DiemXie
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Download as DOCX, PDF, TXT or read online on Scribd
152 views

Lesson Plan

The document outlines the content, performance standards, learning competencies, objectives, and lesson plan for teaching students about debits and credits, journal entries, and the general ledger. The lesson plan includes introducing the general journal and ledger, demonstrating how to record transactions in the general journal, and showing students how to post entries to the general ledger and calculate account balances using T-accounts. Students will complete exercises to practice journalizing and posting entries.

Uploaded by

DiemXie
Copyright
© © All Rights Reserved
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Dempsey N.

Bongtiwon

Content Standard The learners demonstrate an understanding


of debits and credits, journal entries to
record basic business transaction and using
t-accounts, and posting to general ledgers
Performance Standard The learners shall be able to prepare journal
entries for basic business transactions; solve
exercises and problems that require using
the t-account
Learning Competencies The learners shall be able to:
1. differentiate the journal from the
general ledger
2. determine the normal balance of an
account
3. prepare journal entries to record
basic business transaction
4. determine balances of accounts
using the t-account
Learning Objectives At the end of the lesson, the students
should be able to:
1. define general ledger and journal
with their function
2. identify the normal balances of an
account
3. record basic journal entries
4. compute the ending balances of
each account using t-account
Subject Matter Content/Topic: The General Ledger and
Journal
References:
 Ballada, Win (2019), Basic Financial
Accounting and Reporting
Materials Laptop, LED TV, FABM 2 Textbook, 2-column
worksheet
Procedure Initiating Activities (3mins)
 The session will start with a prayer,
checking of attendance, and the one-
minute CHSF. Students will be asked
to bring out their books.
 The students will be asked to read
the objectives for the session.
Developmental Activities
Introduction to General Journal (26mins)
 Present the definition of the general
Dempsey N. Bongtiwon

journal
 Ask another student “why is general
journal and ledger important to a
business?”
 Present the basic accounts with their
function, tell their corresponding
normal balances, and explain the
effect of an increase and decrease on
each account to debit and credit
column
 Present a blank general journal and
explain the usage of its parts with
the proper journalizing process
Recording Transaction in General Journal
(15mins)
 Present and review the steps in
journalizing transactions
 Give the students an exercise
problem, using 2-column worksheet,
to assess their understanding
Introduction to General Ledger (8mins)
 Present and explain the definition of
general ledger
 Ask a student to differentiate the
general ledger with general journal
Posting to General Ledger (8mins)
 Tell the students to draw a “T” on
the column and write the account
name above it
 Demonstrate the steps on posting on
the general ledger and the
computation of balances

Assignment Ask the students to read and study on


correcting journal and ledger errors

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