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DETAILED LESSON PLAN

SCHOOL/ DIVISION MALAY NHS/ AKLAN GRADE LEVEL 11


LEARNING AREA FABM1
TEACHER RACHEL C. CASIDSID QUARTER 4
Principal JAKE S. SULLANO

I.
OBJECTIVES CONTENT STANDARD The learners demonstrate an understanding the
business transactions and their analysis, to include
definition and nature of business transactions, types of
source or business documents, and the rules of debits
and credits

Performance Standard The learners shall able to identify business and


nonbusiness transactions, enumerate the types of
business documents, recite the rules of debit and credit,
and apply these to simple cases.

The learners:
Learning Competency 3. posts transactions in the ledger
 ABM_FABM11- IVa-d -31

II. CONTENT Topic: The Accounting Cycle

LM: FABM1 by Benedick Manalaysay pp. 39-43

http://www.accountingverse.com/accounting-basics/accounting-ledger.html

https://bizfluent.com/info-8647868-five-steps-posting-accounting.html

https://www.accountingtools.com/articles/2017/5/9/general-ledger

III.
MATERIALS Meta cards, laptop, chalk and board

IV. Greetings!
Procedure A. Preparation Checking of Attendance!
Review of the previous lesson

Motivation/Priming Tic Tac Toe Game. The teacher prepares 9 account


titles and draw a 9 grid on the board. The teacher then,
divides the class into 4. In each box, each team will
guess the account titles as the teacher cites the
information. The winning team puts an X over the
square then the losing team picks the next square to
play. The first team to get 3 squares in a row wins.

X
X
X

The teacher discusses about Posting

POSTING is the process of transferring of information from


the general journal to the appropriate ledger accounts or
T-accounts. It is the classifying phase of the accounting.
General ledger - is the master set of accounts that
summarize all transactions occurring within an entity.
We can also use subsidiary ledger.
Subsidiary ledger – A ledger that is summarized in a single
general ledger account.
a. Accounts payable ledger – a subsidiary ledger
containing only accounts for vendors from
whom items are purchased on account. Example of form is
on page 300
b. Accounts receivable ledger – a subsidiary ledger
containing only accounts for charge
customers.
Format
GENERAL LEDGER
Cash 101
Date Particulars Debit Credit
01/01/18 ₱ 500

Or we can use the t-account format


Date Cash 101
2016 Dr. Cr.
Jan. 1 ₱ 500

The teacher groups the class into three (3)


Activity Each group will choose one representative to total the
balances of each account presented below:

__________Cash_________ ___Accounts Payable____


Dr. Cr. Dr. Cr.
1/1 ₱ 100,000 1/3 ₱ 10,000

1/4 15,000 1/7 5,000

1/10 20,000 1/15 7,000

____Dela Cruz, Capital____


Dr. Cr.
1/1 ₱ 100,000

1/16 25,000

B. ANALYSIS Guide Questions:

1. What are the total balances of Cash, Accounts Payable,


and Dela Cruz, Capital?

2. What have you noticed about your answers from the


other groups?

3. Why are the amounts posted in the debit side and


others on the credit side? Explain your idea.

4. Why do you think that the total balance of cash is


posted in the debit side while the accounts payable and
capital is on the credit side? Explain the difference.

C. Abstraction While the journal is referred to as Books of Original Entry,


the ledger is known as Books of Final Entry.

The ledger provides the transaction history and current


balance in each accounting system account, throughout
the accounting period.

A T account is a graphic representation of a general ledger


account.

At the end of the period, ledgers therefore serve as the


authoritative source of data for building a firm's financial
accounting reports.
The teacher selects 7 students from the class.
D. Application Direction: On the board, post the transaction in the
individual T-accounts using the following account nos. for
each account title. (Cash-100, Accounts Receivable-120,
Supplies-130, Equipment–140, Notes Payable-230,
Owner’s Capital-300, Service revenue-400, Rent Expense-
510).
Selected transactions from the journal of Charles Tayco,
investment broker of Caticlan, Malay, Aklan, are presented
below.
Date Description PR Debit Credit
2012
Aug. 1 Cash P150,000
Owner’s P150,000
Capital
5 Cash 12,500
Service 12,500
Revenue
10 Equipment 10,800
Cash 5,800
Notes 5,000
Payable
15 Accounts 4,600
Receivable
Service 4,600
Revenue
20 Cash 1,500
Accounts 1,500
Receivable
25 Supplies 1,200
Cash 1,200
31 Rent Expense 8,000
Cash 8,000
Direction: Post the following account balances of
E. Evaluation Gray Electronic Services, Inc. in the general and
subsidiary ledger sheets.

2016 Particulars Debit Credit


Dec 1 Cash 10,000.00
Mr. Gray, Capital 10,000.00

5 Taxes and Licenses 370.00


Cash 370.00
6 Furniture & Fixtures 3,000.00
Cash
3,000.00
7 Service Equipment 16,000.00
Cash 8,000.00
Accounts Payable 8,000.00
7 Service Supplies 1,500.00
Accounts Payable 1,500.00
9 Cash 1,900.00
Service Revenue 1,900.00
12 Accounts Receivable 4,250.00
Service Revenue 4,250.00
14 Cash 3,200.00
Mr. Gray, Capital 3,200.00
15 Accounts Receivable 3,400.00
Service Revenue 3,400.00
17 Cash 4,250.00
Accounts Receivable 4,250.00
20 Accounts Payable 500.00
Cash 500.00
29 Rent Expense 1,500.00
Cash 1,500.00
30 Cash 12,000.00
Loans Payable 12,000.00
31 Salaries Expense 3,500.00
Cash 3,500.00
VI.
Reflection

Prepared by: Checked by:

RACHEL C. CASIDSID DANILO H. CLAROS


SHS Teacher I Senior High School Coordinator