Lopez National Comprehensive High School

Lopez, Quezon

Detailed Lesson Plan in Cookery 10

G-10 AAE

I. OBJECTIVES
At the end of the lesson, the students are expected to:
a. Identify different moist-heat cooking methods
b. Appreciate the importance of different moist-heat cooking methods
c. Illustrate the similarities and differences of the moist-heat cooking methods

II. SUBJECT MATTER

a. Topic: Cooking Method
b. Sub-Topic: Moist Heat
c. Reference: TVL-HE Cookery Manual pp. 283-284,
d. Materials: Lunch Box, Powerpoint Presentation, Video Presentation, Projector
e. Values Integration: Enthusiasm

III. PROCEDURES

Teacher’s Activity Students’ Activity

 Prelimary Activities

Every body standup, please pick up the pieces of

papers under your chairs and throw it in the trash bin.
(students will pick up pieces of unnecessary
things on the floor and throw those in the trash
bin)
Please arrange your chairs and let us seek guidance to
the Lord with an opening prayer to be lead by…

Good afternoon class. Amen

Please sit down. Good afternoon Sir. It’s nice to see you again.

Did I give you an assignment last meeting? Thank you sir.

Okay. Pass your assignments Yes Sir.

 Review (the students will pass their assignment)

Who can still remember our past lesson?
Our previous lesson is about Dry heat cooking
method
Can you enumerate the 7 methods under dry heat
cooking?
The 7 methods under dry heat cooking are
roasting, baking, grilling, broiling, sauteing,
pan-frying, and deep-frying.
Very good. It seems that you are now ready to learn
something new today. Am you?

Yes Sir.
I want it loud and clear. Are you ready to learn
something new today?
Yes Sir (loud)

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 A. ACTIVITIES
1. Motivation
I have brought with me a mystery item. Do you know
what this is?
No Sir. What is that and why is it mysterious?
It is mysterious because it contains a lot of things that
we will be learning today. And I named him Boxie.
Are you excited to know what’s inside?
Very much excited Sir.
Alright. With that, I want 4 volunteers to get
something inside Boxie that will act as a model.
(Students will volunteer themselves and get
pictures inside the box one by one and shows
it to the class)
From those pictures, I want you to arrange it
chronologically.
(one student will volunteer to arrange the
pictures and explain)
What story have you created from the arranged
pictures?
I think that is about when maan started to
discover fire.
In todays time, since cooked foods are more tasty and
delicious, what are the ways or methods that we are
using in cooking food?

That question will be answered as we go on with our

lesson.

2. ACTIVITY
“Picture Equation”
I will group your class into 4. In what manner do you
want to be grouped?
By rows, by random selection, by blocks.
Go to your respective group areas.
(The students will identify themselves on what
group number they belong)
I have here a picture board. What do you see on this
board?
There are puzzle pieces with corresponding
number below.
That’s right. And I have here 4 equations in my box,
one each group. As the game timer begins, the leader
of the group will pick an equation here and you will
solve it as a group. After getting the answer,
immediately look for the number and get its
corresponding puzzle piece. The next equation is
written at the back of every puzzle piece together with
a bonus letter. After you collected all 10 puzzle pieces,
combine it and you’ll form a picture and a word. Is it
clear to you?
Yes Sir. Very much clear.
How much time do you need to complete the task
given?
7 minutes is enough Sir.
And so, I will give you 7 minutes. But before that,

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shall we set standards in doing this group activity?
Yes sir. We have to work silently and
cooperatively.
Alright. I am expecting that you will follow those
standards that you have set.
Let us start now.
(The students will start doing the activity)

B. ANALYSIS
How was the activity? Did you exhibit the standards
set?
Yes Sir. We work quietly and cooperatively.
That’s good to hear. Let’s take a look at the picture and
the words that you have formed. Will you please read?
Boiling, Simmering, Steaming, Stewing,
Braising
What do you think are these words pertaining to?
I think those words are about ways of
What do these cooking ways have in common? cooking.

Judging from the picture, all of them uses

Excellent. Our lesson for today is about methods of water in order to cook food.
cooking that involves water which is the Moist Heat
Cooking Method.

C. ABSTRACTION
Earlier, you have solved equations in order to get the
puzzle pieces. So now, try to put this pictures into an
equation in order for us to start our lesson.
(A student will try to add mathematical signs
in between pictures)
Water + Heat = Moisture
Is that equation correct?
Yes Sir.
Precisely. As I have said a while back, our lesson will
be focusing on the cooking methods that uses water.

Let us start with Boiling. Have you experienced

boiling food?
Yes. At home we are boiling eggs.
Okay. How about meat?
We are boiling meat especially if the meat is
tough.
That’s exactly the main purpose of boiling. To make
the tough cuts tender. This method, from the name
itself, you boil foods using excessive amount of water.

Next one is steaming. Have you eaten a steamed food?

Yes. Like steamed siomai.
Alright. In this method, you cook the food using the
steam of the boiling water.

The third one is Stewing. Do you know what this is?

No sir.
Are you familiar with beef stew?
Yes Sir.
What have you observed on the amount of liquid of
that food?
The liquid is of very small quantity.
This cooking method is very gentle and slow with very

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 small quantity of liquid so as to make the tough cuts
tender. Once the liquid reaches the boiling point, the
heat is reduced.

The fourth one is Simmering. (The teacher will show

picture). What do you think is the difference of this to
the previous one?
I think it’s the amount of heat needed to cook
the food.
Right. If stewing needs to be boiled, simmering
doesn’t require boiling. The temperature requirement
is below the boiling point. It is used when the food
needs to be cooked for a very long time.

So these are the methods of cooking under Moist-Heat.

Which among the following methods do you usually
do at home?
Boiling because its easy to prepare.

Steaming because it’s healthier.

Alright. Do you have any questions?
None Sir.
I guess its clear to you now.

D. GENERALIZATION
What are the cooking methods under moist heat?
The moist heat cooking methods are Boiling,
Steaming, Stewing, and Simmering.
What is the importance of knowing these cooking
methods?
Knowing these methods are important so that
we will have variations on the cooking
methods that we are using especially at home.

It is important to know because there are meat

cuts that are not appropriate for a specific
cooking method.
That’s right. Even though we are eating the same food,
but with different cooking methods used, we will not
get bored and loose appetite on the foods that we are
eating.

E. APPLICATION
“Word to Escape”
Considering that you are in an island and your only
way out is a word to escape, Using your previous
grouping, I would like you to create a creative graphic
organizer where in only one word, differentiate each
moist heat cooking method. Am I understood?
Yes sir. Loud and clear.
(The teacher will distribute the materials)
(Students will start making graaphic
organizers)

IV. EVALUATION
Identification. Write the letter of the correct answer.
__________1. Method of cooking where a small quantity of liquid is required to cook the food.
__________2. Method of cooking that uses excessive amount of water

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 __________3. Very gentle and slow cooking method where heat is reduced when the liquid reached
the boiling point.
__________4. This method is commonly used in making soups.
__________5. It is combined to heat to produce moisture

V. ASSIGNMENT
Observe what cooking method of meat is being practiced in your home. Take a picture and print it in
a short bondpaper with a short description of how it is done.

Prepared by:

PHILIP REYMOND G. STA. CRUZ

Student Teacher

Checked by:

CESARIA ROSAL C. ARCHE

Cooperating Teacher

Approved:

CLEMENCIA V. CALUBAYAN
TLE Department Head

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 Lopez National Comprehensive High School
Lopez, Quezon

Technology and Livelihood Education

Name: _______________________ Date:_____________________
I. Identification. Write the correct answer on the space provided before the number.
_______________1. It refers to the edible flesh of animals that is primary produced for human consumption.
_______________2. Type of meat that is derived from cattle over one year old.
_______________3. A meat composition that coagulates, like egg, when heated.
_______________4. Fats deposited within the muscle tissues
_______________5. Yellow connective tissue that is not broken down in cooking.
_______________6. Type of knife that is used for boning raw meats and poultry
_______________7. Meat derived from pig/hog
_______________8. The first step in meat preparation and is usually done when meat comes into contact with
blood
_______________9. Heavy knife with a wide blade that is used for cutting through bones
_______________10. The main source of flavor in meat

II. True or False. Write TRUE if the statement is correct and FALSE if the statement is incorrect.
__________1. Marbling makes meat easier to chew.
__________2. Carbohydrates is an important agent in maillard reaction
__________3. Barding is the adding of surface fats to the meat
__________4. The water retained on meat even under pressure and increase in temperature is called bound
water
__________5. The nutritional value of meat is essentially related to the content of high quality protein
__________6. Flour is used in seasoning meat alongside with salt and pepper
__________7. Collagen is a black connective tissue that can be seen when the meat rots
__________8. The browning of meat while roasting, broiling, or sauteing can be associated with the protein
content of the meat.
__________9. 45% of the muscle tissue is composed of water
__________10. Course meat is composed of small fibers
III. Enumeration
1-6. Types of Red Meat
7-10. Compositions of Meat

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 Lopez National Comprehensive High School
Lopez, Quezon

LO1: Prepare Mise en Place

Name: ______________________ Date: _________________
I. Name the knife based on its picture in Column A and identify its function in Column B.
A B
1. _____ 6.____ a. used for general purpose chopping,
_____ slicing, and dicing

2. _____ 7.____ b. used for accurate cutting of steak

_____

3. _____ 8.____ c. used for cutting, sectioning, and

_____ trimming raw meats in the butcher shop

4. _____ 9.____ d. used for carving roast chicken and duck

_____

5. _____ 10.____ e. used for boning raw meats and poultry

_____

f. used for cutting through bone

II. Match the picture of the animal (Column A) to the type of meat that it produces (Column B)
A B
 a. Chevon

1.
 b. Carabeef

2.
 c. Mutton

3.
 d. Beef

4.
 e. Pork

5.

III. Write TRUE before the number if the statement is correct. If the statement is incorrect, underline the
word or phrase that made it wrong and write the CORRECT WORD OR PHRASE before the
number.
__________1. Beef has the highest fat content among other red meats.
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 __________2. Meat carcass is being divided into large sections called minimal cuts.
__________3. Adding salt to meat while roasting and grilling slows down the browning reactions of
the meat.
__________4. Meat from the most exercised body parts of an animal are high in connective tissue.
__________5. Dark cutters are pinkish in color and is dry in texture.

IV. Choose your answer on the box below and write it on the space provided before the number.
__________1. The process of adding surface fat to the meat.
__________2. It comprises 70% of the meat muscle tissue.
__________3. White connective tissue that dissolves or breaks down by long, slow cooking with liquid.
__________4. The first step for meat preparation
__________5. The addition of salt and white or black pepper to improve the flavor of the food.

Marbling Surface Fats Dry Heat Collagen

Water Actin Elastin Barding Fats
Marinating Seasoning Washing Meat

V. Enumeration

 Proteins found in muscle fibers

1. _______________
2. _______________

 Basic coating
3. _______________
4. _______________

 Basic preparation methods of meat

5. _______________
6. _______________
7. _______________
8. _______________
9. _______________
10. _______________

Prepared by: PHILIP REYMOND G. STA. CRUZ

Student Teacher

“Trust yourself, you know more than you think you do”
Good Luck 

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 Republic of the Philippines
Department of Education
Region IV-A CALABARZON
Division of Quezon
LOPEZ NATIONAL COMPREHENSIVE HIGH SCHOOL
TLE G10- Cookery
TABLE OF SPECIFICATION- FOURTH PERIODICAL EXAM
N P N Easy Average Difficult
U E U 60% 30% 10%
M R M R U A A E C
B C B E N P N V R
E E E M D P A A E
R N R E E L L L A
T M R Y Y U T
LEARNING O
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COMPETENCIES D
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A T N D G
Y E G I
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LO1. Prepare Mise en Place

1. Define meat/Identify meat 5 12 5 1 1 1 1 1
compositions, meat kinds and its (1) (9) (18) (25) (26)
source
2. Apply basic preparation methods of 5 12 5 1 1 1 1 1
meat (2) (10) (19) (27) (34)
LO2. Cook Meat Cuts
1. Prepare meat cuts according to the 5 12 5 1 1 1 1 1(37)
given recipe (3) (31) (29) (11)
2. Identify appropriate cooking methods 5 12 4 1 1 1 1
for meat cuts (4) (13) (21) (36)
LO3. Present Meat Dishes
1. Determine basic principles of platter 5 13 5 1 1 1 1 1(39)
presentation (5) (14) (22) (28)
2. Identify the basic elements of plating 5 13 6 1 1 1 1 1 1(38)
(6) (15) (23) (20) (32)
LO4. Store Meat
1. Enumerate methods of preserving 5 13 5 1 1 1 1 1
meat (7) (16) (24) (33) (35)
2. Discuss techniques in storing meat 5 13 5 1 1 1 1 1(40)
(8) (17) (12) (30)
TOTAL 40 100% 40 8 8 8 7 5 4
Prepared by:
PHILIP REYMOND G. STA. CRUZ
Student Teachers
Reviewed by:

MRS. CESARIA ROSAL C. ARCHE

Cooperating Teachers
Checked by:

CLEMENCIA V. CALUBAYAN
TLE Department Head

Approved:

SIONY A. GABOTERO, Ed. D.

Principal IV

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 LOPEZ NATIONAL COMPREHENSIVE HIGH SCHOOL
Lopez, Quezon
TECHNOLOGY AND LIVELIHOOD EDUCATION
Cookery 10
G10-AAE

Name:__________________________________ Section:_______ Score:________

I. Multiple choice. Encircle the letter of the correct answer.

1. It is a term referring to the flesh of cattle, sheep and pigs commonly used for human consumption.
a. Meat
b. Bone
c. Skin
d. Fat
2. It is the addition of salt and white or black pepper to improve the flavor of the food.
a. Coating
b. Slicing
c. Seasoning
d. Trimming
3. What is the most tender cuts of pork?
a. Shank and jowl
b. Ham and loin
c. Picnic shoulder and rib
d. Rib and loin
4. It is a cooking technique that uses the natural fat of the meat.
a. Pan Broiling
b. Deep Frying
c. Broiling
d. Grilling
5. It is the arrangement and overall styling of food upon bringing it to the plate.
a. Plate designing
b. Platening
c. Plating
d. Planting
6. Start with drawings and sketches to visualize the plate. What basic plating element is being described?
a. Keep it simple
b. Get the right portion size
c. Balance the dish
d. Create a framework
7. Which of the following is not a form of drying preservation?
a. Natural sun drying
b. Salting
c. Dehydration
d. Artificial drying
8. For proper freezing and storage, what should be the temperature inside the freezer?
a. 17 degree Celcius
b. 18 degree Celcius or lower
c. 19 degree Celcius
d. 18 degree Celcius or higher
9. Which of the following is not a meat composition?
a. Collagen
b. Water
c. Protein’
d. Fat

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10. The following are reasons for trimming meat except one. Which is it?
a. Trimming improves the appearance of the cut or joint
b. Leave as much of the meat intact as possible
c. Remove as much gristles and sinews as possible
d. Leave an uneven thickness of fat
11. If you are going to cook the least tender cuts of meat like from shanks, brisket, breast, and flank, what
cooking method will you use?
a. Moist heat
b. Dry heat
c. Cooking with Fat
d. None of the above
12. The following are do’s in storing food in the freezer, which is not?
a. Store frozen foods in their original packages
b. Thaw frozen foods at room temperature
c. If plastic containers are used, allow about 2.5cm of headspace at the top between the food and the lid
so the food can expand when freezes
d. Foods to be frozen should be put in moisture-vapor proof wrapping
13. Which of the following technique do not use fats in cooking?
a. Deep frying
b. Sauteing
c. Pan-frying
d. Steaming
14. Which of the following is not an element of platter presentation?
a. Plate
b. Centerpiece
c. Slices
d. Garnish
15. In platter presentation, the uncut portion of the main food item is____.
a. Garnish
b. Serving options
c. Centerpiece
d. Slices
16. Which of the following curing agents minimizes the hardness of the straight cure process that makes the
product more appetizing.
a. Salt
b. Sugar
c. Spices
d. Potassium
17. The following are correct practices in storing food, which is not?
a. Store new purchases behind old ones and always use the old stock first
b. Never use the area under the sink
c. Wash the reused jars thoroughly and wipe them before using
d. None of the above
18. What will you do to avoid the meat from drying out while cooking due to lack of fat content?
a. Add surface fat (barding)
b. Marinate the meat prior to cooking
c. Slice the meat into smaller pieces
d. Don’t cook the meat with less fat content
19. What basic preparation method will you consider if you want to achieve a golden brown color of your
fried meat?
a. Trimming
b. Slicing
c. Skinning
d. Coating
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20. Why is it better to keep the plating simple?
a. Clutter distracts the main elements of your dish
b. Overcrowding of elements affects the taste of the main element
c. Simple arrangement is cheaper
d. Simple plating doesn’t attract diner’s attention
21. Mr. Philip wanted to prepare and cook soup and pastas. What moist heat cooking technique is best to
recommend?
a. Boiling
b. Steaming
c. Poaching
d. Simmering
22. Chef Neil wanted to bring out the vegetable’s brightest color in plate. Which among the following
should he do to achieve the desired color of the vegetables?
a. Boil the vegetables for at least 5 minutes
b. Lightly steam then roast or sautee with a little oil or butter
c. Prepare a bowl of hot water then soak the vegetables
d. Don’t cook the vegetables at all
23. In plating, what should you do to create a nutritionally balanced meal?
a. Strike the right proportion of protein, carbohydrates, and vegetables
b. Overcook your foods to make sure that no food is left raw
c. Avoid meat, use fish instead
d. Don’t add sauce and/or garnishes on the plate
24. Miss Rona wanted to create a distinctive color and flavor on the meat while it is being preserved. What
preservation method will she use?
a. Salting
b. Drying
c. Freezing
d. Smoking
25. Veal: Young calf: Beef: _________
a. Domesticated sheep
b. Matured cattle
c. Deer/goat
d. Domesticated pig
26. What happens to meat when it is heated?
a. The protein content coagulates
b. Low heat results to excessive moisture lost
c. Slow cooking do not tenderize the connective tissues of meat
d. To avoid overcooking, meat should be boiled not simmered
27. What will happen if you add salt to meat before cooking?
a. Salt will partially cook the meat
b. Salt gives additional color to the cooked meat
c. Salt will extract the juices of the meat to the surface and slows down the browning reaction
d. Salt makes the meat more tender
28. The following are examples of layering foods to add height, which is not?
a. Serve a kabob on a heap of rice
b. Serve grilled swordfish on a oile of mashed potatoes
c. Create a little cross-hatched stack of cooked asparagus
d. Use garnishes in plating sweet dishes
29. What particular primal cut of pork will you use if you want to cook a Mexican Menudo?
a. Shank
b. Picnic shoulder
c. Ham or leg
d. Jowl
30. Why is it necessary to thaw frozen foods at the refrigerator?
a. To add flavor when it is cooked
b. To avoid microorganisms from growing
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 c. To avoid food spoilage
d. To make it accessible to the one who will cook
31. What meat primal cut is pancetta derived?
a. Shank
b. Picnic shoulder
c. Ham or leg
d. Jowl
32. Which among the following is the correct way of finishing the platter presentation?
a. Serve a kabob on a heap of rice
b. Serve grilled swordfish on a oile of mashed potatoes
c. Create a little cross-hatched stack of cooked asparagus
a. Add small squeeze of remoulade, pesto or flavored oil for savory dishes
33. What happens to microorganisms when moisture content has been removed to meat?
a. Microbes lose water and become inert
b. Growth of microorganisms becomes unstoppable
c. Microorganisms spoil the meat
d. Microbes inhibits the meat muscle tissues
34. What is the correct process of coating meat using bread crumbs?
a. Bread crumbs, egg wash, flour
b. Bread crumbs, flour, egg wash
c. Flour, egg wash, bread crumbs
d. Flour, bread crumbs, egg wash
35. What will happen to the refrigerated food if not properly wrapped?
a. Foods will dry out and lose nutrients and flavor
b. Excessive moisture will penetrate the food
c. The refrigerator will be damaged
d. Foods will be spoiled
36. What is the main difference between roasting and baking techniques of cooking?
a. The oven temperature
b. The medium of cooking
c. The food you are putting inside the oven
d. The amount of heat
37. Label at least 3 pork primal cuts from the given illustration

38. Draw a classic plating using the clock analogy.

39. Explain the importance of creating a framework prior to plating.

____________________________________________________________________________________
____________________________________________________________________________________
____________________________________________________________________________________
40. Why is it important to store meat in the refrigerator and freezer?

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 LOPEZ NATIONAL COMPREHENSIVE HIGH SCHOOL
LOPEZ, QUEZON

FINAL EXAM
(STEM: RIZAL and PONCE)
ENTREPRENEURSHIP

Name:________________________________ Section:_________ Score:_______________

I. Multiple choice. Encircle the letter of the correct answer.
1. Assets= Liability + Capital
a. Left side of the equation represents what the company owns while the right side represents the
claims of the different parties to the company’s asset
b. Left side of the equation represents what the company owns while the right side represents the
claims of external creditors
c. Left side of the equation represents the claims of the different parties while the right side represents
what the company owns
d. Left side of the equation represents what the company owns while the right side represents the
residual interest of the owners of the entity
2. The Assets of Sta. Cruz Copy Center totals ₱250,000 while its Liabilities totals ₱80,000. What is the
total Equity of the Copy Center?
a. ₱170000
b. ₱150000
c. ₱250000
d. ₱80000
3. What is the correct journal entry if there is a payment of a liability?
a. Debit- Accounts Payable
Credit- Cash
b. Debit- Cash
Credit- Accounts Payable
c. Debit- Accounts Receivable
Credit- Cash
d. Debit- Cash
Credit- Accounts Receivable
4. The purchase of office supplies on account will
a. Increase an asset and increase owner’s equity
b. Increase one asset and decrease another asset
c. Increase an asset and increase a liability
d. Increase an asset and decrease a liability
5. The payment of an accounts payable will
a. Decrease an asset and decrease owner’s equity
b. Increase one asset and decrease another asset
c. Decrease an asset and decrease a liability
d. Increase an asset and increase a liability
6. This is called the book of original entry because transactions are first recorded here rather than directly
in the accounts.
a. Ledger
b. Worksheet
c. Book of accounts
d. Journal
7. Which of the following accounts would be credited in a proper journal entry?
a. Accounts receivable, when it has been decreased
b. Salaries expense, when it has been decreased
c. Salaries payable, when it has been decreased
d. Owner’s withdrawal, when it has been increased
8. The person with this need is an internally driven self-starter with a strong desire to compete with others.
a. The Need for Achievement
b. The Need for Power
c. The Need for Authority
d. The Need for Affiliation

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9. The following are rewards of entrepreneurship except:
a. Self-fulfillment
b. Personal independence
c. Hard and demanding work
d. Financial reward
10. What does MSME stands for?
a. Micro, Small, and Macro Enterprises
b. Micro, Small, and Medium Enterprises
c. Macro, Small, and Modern Enterprises
d. Macro, Small, and Medium Enterprises
11. RA 10644
a. Barangay Micro Business Enterprises Law
b. Go Negosyo law
c. Magna Carta for Small and Medium Enterprises
d. SERDEF Law
12. When you obtain a franchise, you get
a. The right to innovate the enterprise’s products
b. The enterprise’s pemit allowing you to market its products and/or services
c. The full autonomy of the whole enterprise
d. The customers of the other businesses
13. Selling of products and sevices through internet
a. Cyberspace
b. Social responsibility
c. E-commerce
d. E-book
14. Which of the following is not an opportunity under green economy?
a. Renewable energy
b. Construction of green buildings
c. Operation of sustainable transportation system; and water, waste and land management
d. Creation of machines powered by steam, water, and electricity
15. If the business is aware of its environmental impact, effect of laws and ethical values on employees, and
shows concern for the safety of the community, the business exhibits
a. Social awareness
b. Environmental awareness
c. Environmental responsibility
d. Social responsibility
16. The critical driver of the Philippine economy
a. Large enterprises
b. MSME’s
c. Politicians
d. Media
17. If Mr. Been tries to develop new technology, products and markets in the community, what
entrepreneurial responsibility does he display?
a. Research
b. Assumption task
c. Management
d. Innovation
18. The following are reasons for keeping business records. Which is not?
a. To monitor whether the business is making profit or not
b. Events happening in the business is numerous, so its impossible to memorize all
c. The owner wanted to check if his/her employees are working
d. It is required by the government
19. Withdrawals of the owner has all of the following effects EXCEPT one:
a. Reduction of total assets
b. Reduction of owner’s equity
c. Reduction of profit
d. Reduction of cash balaance
20. The financial statement showing what the business owns (asset), owes (liability), and what the owner is
worth (capital) as of a given date.
a. Balance Sheet

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 b. Income Statement
c. Trial Balance
d. Worksheet
21. The centerpiece of the accounting cycle
a. Journalizing
b. Posting
c. Trial balance
d. Income statement
22. If the owner paid for the rent of building space, what is the effect of the transaction?
a. Increase in asset and increase in capital
b. Increase in asset and increase in liability
c. Decrease in capital and decrease in asset
d. Decrease in liability and increase in asset
23. A business has Cash of ₱6,000, Notes Payable of ₱5,000, Accounts Payable of ₱8,600, Service Income
of ₱14,000, and Rent Expense of ₱3,600. Based on these data, how much are its total liabilities?
a. ₱27,600
b. ₱19,600
c. ₱13,600
d. ₱11,000
24. If the debit and credit totals of a trial balance were ₱18,000 and an additional entry was recorded and
posted for the purchase of ₱900 of office supplies for cash, what would be the new debit and credit totals
for the trial balance after this entry is made?
a. ₱19,800
b. ₱18,900
c. ₱18,045
d. ₱18,000
25. From the partial trial balance below, identify the accounts whose balances do not reflect the normal
balance for that account.

Debit Credit
Cash ₱9,000
Equipment 1,200
Notes Payable 10,500
Income ₱7,500
Utility Expense 3,000
Telephone 1,125
Expense
Fuel Expense 1,350

a. Utility Expense, Telephone Expense, Fuel Expense

b. Notes Payable, Telephone Expense, Equipment
c. Cash, Income, Notes Payable
d. Cash, Income, Equipment
26. If Accounts Receivable has Debit postings of ₱580,000 and Credit postings of ₱411,210, which of the
following is the account balance of Accounts Receivable?
a. ₱168,790 (Dr)
b. ₱168,790 (Cr)
c. ₱190,870 (Dr)
d. ₱190,870 (Cr)
27. The earning of revenue that is not received in cash is recorded by a
a. Debit to revenue and credit to Accounts Receivable
b. Debit to Accounts Receivable and Credit to Revenue
c. Debit to Accounts Payable and credit to Recenue
d. Debit to Cash and credit to Revenue
28. It is the journal entry that involves more than one debit and/or more than one credit.
a. Two entries
b. Compound Entries
c. Compound Journal
d. Multi-entry

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29. The following accounts are commonly used accounts: (1) Equipment, (2) Accounts Payable, (3)
Supplies, (4) Owner, Capital, (5)Notes Payable, (6) Owner, Drawing, (7) Cash

Assets Liabilities Owner’s Equity

a. 1,3,7 2,5 4,6
b. 1,3,7 2,5,6 4
c. 1,3,7 5,6 2,4
d. 1,7 5,6 2,3,4
30. Financial statement showing
the detail of the revenue and expenses of operations for a given period.
a. Worksheet
b. Income statement
c. Balance sheet
d. Trial balance
31. Which of the following should you use if you will record the trial balance, income statement, and
balance sheet of your business?
a. Worksheet
b. Journal
c. Ledger
d. Business Pad
32. Balance Sheet: Real Accounts: Income Statement:__________
a. Capital Accounts
b. Liability Account
c. Fiscal Account
d. Nominal Account

II. 33-40. Use the following information to answer the questions below.

Durable Electrical Durable Electrical Durable Electrical

Mr. Co—Owner Mr. Co—Owner Mr. Co—Owner
Trial Balance Income Statement Balance Sheet
February 28, 2018 February 28, 2018 February 28, 2018
Cash ₱9,350
Accounts Receivable- 1,200
A-Trading
Furniture 3,000
Accounts Payable –X ₱3,000
Co, Capital 10,000
Repairs Income ?
Rent Expense ?
Salary Expense 600
Supplies Expense 500
Telephone Expense ?
Utilities Expense 150
₱A ₱B

Net Income

33. If the balance of Rent Expense is ₱120,000 and the balance of Telephone expense is ₱600, how much
would be the total of B?
a. ₱130, 500
b. ₱135,400
c. ₱134,500
d. ₱135,400
34. If the Rent Expense is ₱ 4,000 and Telephone Expense is ₱ 1,200, how much would be the amount of
Income for the period?
a. ₱5,000
b. ₱6,000
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 c. ₱7,000
d. ₱8,000
35. How much is the total assets in the trial balance?
a. ₱13,550
b. ₱15,350
c. ₱15,530
d. ₱13,505
36. If the Repairs Income is ₱5,000, the Rent Expense is ₱2500 and the Telephone Expense is ₱250, what is
the Net Income?
a. ₱3,000
b. ₱3,500
c. ₱2,000
d. ₱1,000
37-38. Complete the Income Statement Column, Income amount ₱4,000, Telephone Expense ₱200, Rent
Expense ₱2,000.
39-40. Complete the Balance Sheet Column.

---God Bless and Good Luck!---

Prepared by:
MR. PHILIP REYMOND G. STA. CRUZ
Student Teacher

MRS. CESARIA ROSAL C. ARCHE

Cooperating Teacher

PNU-SL
 Lopez National Comprehensive High School
Lopez, Quezon

Detailed Lesson Plan in Entrepreneurship 12

G-12 STEM Rizal

VI. OBJECTIVES
At the end of an hour discussion, students must be able to:
d. Classify account titles to be posted in general ledger
e. Appreciate the importance of classifying accounts
f. Post general journal entries to general ledger

VII. SUBJECT MATTER

f. Topic: Posting
g. Reference: Bookkeeping Simplified pp. 18-23
h. Materials: Powerpoint Presentation, monopoly board, flash cards, cartolina
i. Values Integration: Appreciation

VIII. PROCEDURES

Teacher’s Activity Students’ Activity

 Prelimary Activities

Every body standup, please pick up the pieces of

papers under your chairs and throw it in the trash bin.
(students will pick up pieces of unnecessary
things on the floor and throw those in the trash
bin)
Please arrange your chairs and let us seek guidance to
the Lord with an opening prayer to be led by…
Amen
Good afternoon class.
Good afternoon Sir. It’s nice to see you again.
Please sit down.
Thank you sir.
Did I give you an assignment last meeting?
Yes Sir.
If that so, please pass your assignment
(Students will pass their assignments).
Do we have any absentees for today?
None Sir.
That’s good to hear. I know that you are very much
ready to learn something new today. Are you?
Yes Sir.
But before that, let us have a quick review of what we
have discussed last meeting. I have here flashcards of
account titles and at the left side of each card has an
arrow indicator, up and down, to determine whether
each account title increases or decreases. Then, you are
going to classify whether the effect is debited or
credited. Am I understood?
Yes Sir.
(the teacher will give the flashcards to the students and
ask the effect on the title)

Cash Expenses
(The students will determine whether the
effect is debited or credited)

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Alright. Shall we move to the next lesson?
Yes Sir.

I want it loud and clear.

Yes Sir! (loud)

F. ACTIVITIES
3. PRIMING ACTIVITY
“Picture Perfect”
1. The students will be grouped into 4.
2. Each group will choose their leader who will
choose a number to reveal in the picture perfect
ppt template.
3. The task is to guess the mystery picture as it is
being revealed.
4. The group who has the highest number of
correct guesses will received an additional
money for the next activity.

Did you understand?

Yes Sir!
But before we start the activity, what are the standards
that we should follow?
We should work cooperatively

Listen to our groupmate’s ideas

Follow teacher’s instructions

Avoid unproductive noise

Let’s start!

4. MAIN ACTIVITY
“Monopoly Board”
Let us have another activity.

Are you familiar with Monopoly game?

Yes Sir./ No Sir.
1. The teacher will give each group the following
materials:
 Monopoly board
 Dice
 Play money (initial capital of 10,000)
 Marker
 White cartolina
2. The game will apply the rules of monopoly
game.
3. The task is to record six transactions to be
journalized.
4. Five minutes will be the allocated time.

Is the instruction clear class?

Yes Sir.
I am expecting that you will follow the standards that
you have set on our previous activity. Shall we start
now?
Yes Sir.
Arrange your chairs in a manner that you are
comfortable with.
(The students will arrange their chairs facing

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 their groupmates and start to strategize)

G. ANALYSIS

How did you find the activity?

It’s exciting, fun, and interesting.

Enjoying because its like preparing ourselves

for the future where spending money is a
serious matter that we should carefully think
about.

What did you consider in doing the activity?

We worked cooperatively.
What is your current account balance?
(each group will state their left capital)

Are your sales revenues or income running ahead of

your expenses?
Yes/ No
Have you observed the coding of the game elements?
Yes sir. They were grouped according to what
the owner will give and receive.
What do you feel everytime that you happen to be at
the expenses blocks?
We feel disappointed because it means that
our money will be deduced
How about on the income generating blocks?
We are happy because we will have additional
money for our capital. Our business will not
go bankrupt.
If we will look at your journal entries only, would it be
easy to determine how much of those values is still in
your hand, are receivables, are payables?
No. We should sort and classify those values
so that it would be easy for us to calculate the
remaining values.
That is right. But how would we classiffy and sort
these values?
Ahhmmmm
That is what we are going to discuss today. Are you
ready?
Yes Sir.
(The teacher will present the lesson objectives)

H. ABSTRACTION

Posting

Journalizi
ng
I have here a graphic organizer. What have you seen on
the illustration?
There are two people making transactions,

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 then the transaction is being recorded to the
journal, and then a question mark asking for
the next step.
Very nice. After recording transactions in
chronological manner using general journal, what
should we do next? Just like what we have stated
earlier, it is hard to monitor how much value do you
still have by only looking at the journal entries. So
what should we do next?
We need to classify and sort things out.
Precisely. And classifying each account title for easy
monitoring is called Posting.

What is posting? Will you please read…. (definitions

are flashed in the powerpoint presentation)
Posting is the transferring of information from
the general journal to the general ledger.
If record of transactions in the general journal is called
journal entries, what do you call the records in the
general ledger?
Ahmmmmm
It is called Account. Please read the definition.
It is an accounting device, containing a debit
side and a credit side that is used to
summarize information which are shown in
detail in the general journal.
Now, let us try to post the journal entries, the
transaction that I have given you as an assignment.
Posting requires each account title to be posted
according to Asset, Liabilities, and Capital. Let us start
with the first asset that occurred in the journal entry.

(The students will start posting the accounts)

Assets
 Cash
 Equipment
 Furniture and Fixtures
 Beauty Supplies
 Accounts Receivable- X-Studio
Liabilities
 Accounts Payable
Capital
 Dan, Capital
 Rent Expense
 Telephone Expense
 Salary Expense
 Utilities Expense
 Service Income
 Dan, Drawing

Cash
Date Debit Date Credit
2 ₱20,000 4 ₱18,000
7 1,600 5 1,000
24 1,500 20 210
26 500
31 1,300
₱23,100 ₱21,010

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 21,010
₱ 2,090

How many balances

I. GENERALIZATION
Can you still remember the facebook posts that you
have read a while ago?
Yes Sir. About the funny, sweet and inspiring
posts that those people have shared via
facebook.
Why do you think people posts those experiences on
their facebook accounts?
So that they will be able to remember those
memories even many years have passed.
Do you have personal diaries?
Yes Sir.
What is the importance of recording your experiences
on a personal diary?
Its also for easy retrieval of memories Sir.
How about in business, what do you think is the
importance of keeping or recording every business
transactions that have happened in an enterprise?
I think it is important so that the owner will be
informed of what is happening on his
business.

So that the owner will know whether he/she is

making profit or not.

So that the owner would know which product

or service is profitable and vice versa.

Because business transactions are too

numerous, keeping record is important
because it is impossible to memorize all those.
Why do you think that money is important in every
business transaction?
Because money is the language of business.
Without money, you will not be able to
monitor whether you are making profit or not.

J. APPLICATION

1. The students will be grouped into 5.

2. Each group will choose their leader and appoint
2-3 members as reporters.
3. Each group will be given a sample business
enterprise. Where:
Group 1- Laundry Shop
Group 2- Apartment
Group 3- Computer Shop
Group 4- School Supplies Store
Group 5- Car Repair Shop
4. They will be asked to make a simple 5 day
transaction record; recording the value received
and the value parted with
5. Each group will be given 8 minutes to record
transactions on their laptops and maximum of 3
minutes to present their output.
6. The group will be evaluated using the

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 following criteria:
(see the attached scoring rubric)

Do you have any questions about the activity?

You may start now. Arrange your chairs in any None Sir.
manner that you are comfortable with.

(The students will arrange their chairs facing

their groupmates and start encoding the
transactions)

IX. EVALUATION

Identify the value received and value parted with for the given business transactions.
Transactions Value Received Value Parted With
1. Billed a customer for car repairs
2. Bought office supplies on credit
3. Supplies bought on cash
4. Telephone bill paid
5. Table sold on credit

X. ASSIGNMENT
1. List down at least 5 transactions you made after our class until tomorrow afternoon. And record the
value received and the value parted with.
2. What is accounting? What is bookkeeping? Are they similar? Why or why not?

Scoring Rubric for Group Activity and Presentation

Criteria 4 3 2 1 Score
Content Exhibits a Exhibit Exhibit some Exhibits little
thorough knowledge of knowledge of knowledge of
knowledge of the the subject the subject the subject
subject matter matter matter matter
Presentation Creative, neat, and Creative, neat, Minimal No creativity
and has a very strong and has a strong creativity with and no impact
Workmanship appeal appeal minimal
impact
Promptness Completed the task Completed the Did not Did not
ahead of time task on-time complete the complete the
task within the task within
specified the specified
timeframe but timeframe and
only lacks completed
minimal only a little of
content the given task
Collaboration The participation The Some Only 1-2
of every group participation of members of members of
member is highly every group the group the group are
evident member is shows no working to
evident interest on the complete the
given task task
Total: Highest possible score 16

PNU-SL
 Republic of the Philippines
Department of Education
Region IV-A CALABARZON
Division of Quezon
LOPEZ NATIONAL COMPREHENSIVE HIGH SCHOOL
ENTREPRENEURSHIP 12
Table of Specification
FINAL EXAM- SECOND SEMESTER
G12- STEM (Rizal and Ponce)

N P N Easy Average Diffi

U E U 60% 30% cult
M R M 10%
B C B R U A A E C
E E E E N P N V R
R N R M D P A A E
T E E L L L A
LEARNING O
F
A
G
O
F
M
B
R
S
Y
I
Y
Z
U
A
T
I
COMPETENCIES D
E
I
E
R
T
A
N
G
I
N
T
I
N
G
A T I N G N
Y E N D G
S M G I
S N
G
3. Implement the business plan
 Identify the responsibilities of an 1 23 1 1 (17)
entrepreneur
 Identify the needs that motivate an 1 1 1(8)
entrepreneurs
 Identify the rewards of 1 1 1(9)
entrepreneurship
 Define and Identify laws and policies 3 3 3 (10,
of MSME 11,
16)
 Explain the advantage of getting a 1 1 1(12)
Franchise
 Identify environmental and economic 3 3 1(13) 2(14,
trends affecting entrepreneurship 15)
4. Perform key bookkeeping tasks
 Define the accounting equation and 9 52 9 1 (1) 3 1(23) 2(5,22) 2(19,
discuss the elements of accounting (2,4, 29)
equation 18)

 Define Journals/Journalizing and 2 2 2(6,2

analyze transactions using rules of debit 8)
and credit
 Journalize the transaction of a service 3 3 2(3, 1(27)
business 7)
 Define ledger/posting 1 1 1(21)
 Post the journal entries to the ledger 1 1 1(26)
and determine the ending balances of
each account
 Prepare trial balance 4 4 1(25) 2(33, 1(24)
35)

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5. Interpret financial statements (Balance
sheet and income statement)
 Prepare income statement and balance 8 25 8 3(20, 1 (31) 4
sheet 30, (37,
32) 38,
39,
40)
 Identify if there is a profit or loss for a 2 2 2(34,
business 36)
TOTAL 40 100% 40 13 8 3 8 4 4

Prepared by:

PHILIP REYMOND G. STA. CRUZ

Student Teacher

Reviewed by:

MRS. CESARIA ROSAL C. ARCHE

Cooperating Teacher

Checked by:

CLEMENCIA V. CALUBAYAN
TLE Department Head

Approved:

SIONY A. GABOTERO Ed. D.

Principal IV

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