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

DLP No.: Learning Area: Entrepreneurship Grade Level: 11/12 Quarter: Duration: 1 hr (60
2.1.2 Second minutes)
Learning Competency/ies: Perform key bookkeeping tasks Code: CS_EP11/12ENTREP-0a-i-20
(Taken from the Curriculum Guide)

Key Concepts / Basic key in bookkeeping Tasks

Understandings to be
Developed
Domain Adapted Cognitive Process Dimensions (D.O. No. 8, s. 2015) 1. Objectives
Knowledge Categories: Behavioral Verbs:
Explain recording business
transaction.

Evaluate process on business transaction.

Practice recording of business

transaction.
1. Maka-tao Practice concern for others in recording
Concern for Others, Respect for business transaction.
human rights, Gender equality,
Family Solidarity, Generosity,
Helping, Oneness
2. Content DEBIT AND LIABELITIES

3. Learning Resources LM, TG, Questionnaire, Bondpaper, Pentel Pen, Manila Paper , Designing Materials

4. Procedures Role Play, Oral Presentation

4.1 Introductory Activity  Opening prayer, attendance checking, setting classroom
 Introduce the learning competency and specific objective/s

Based in your experience in selling your product in school.

Present ways in listing on all your expenses and income.
Manila paper is provided for you.

In your own idea do you think the process your doing is convnient

4.2 Activity/Strategy In your group apply assets and liabilities in summarizing you income
and expenses. Use the output you have submitted to me.

Do you think its convenient to follow the pattern given to you?

4.3 Analysis Since we are senior high school students all the skills were learned
already and the next level is for us to practice entrepreneurship. We
receive sales everyday and what is the next step should follow?

4.4 Abstraction Recording a Business

The Account- financial statement.
-Each business transaction occurs; its impact is recorded in two or more
information storage units known as accounts
CASH- total number of accounts in the information system and the titles
of the accounts are based on the information system and the titles of
the accounts are based on the information needs of the business.
-effects of all transactions, increasing and decreasing the total cash of
the business are recorded.
AccounT Number- Account name.
- Describe item each represent.
T- Account- CASH

- Effect of the transaction.

- Represent Cash
- is simply a large T drawn under T account
- Result of T Account are recorded by placing the peso amount
 on one side of the “T” or the other
- or on the left side

Chart of Accounts
- list of all accounts used by the company.
- Does not show any peso amounts.
- Shows Account name and account number.

Sample Chart of Accounts for a Restaurant follows:

4.5 Application

4.6 Assessment
Assessment Method Possible Activities – Group yourselves into 3 groups
– WRITE DOWN IN A MANILA PAPER debit and credit based on
the situation given.
Worksheet: 1
Instruction:
Several transactions of Hanson Pool Service are described below.
Indicate the type of source document that is likely to contain the
details of each transaction.
1. Purchases P500 worth of chemicals on account from Campbell
Chemical Co.
2. Received cash from a customer on account, P 120.
3. Purchased a new generator for use in the business, paying P550
cash.
4. Paid the current month’s electric bill of P 95.
5.Billed customers for pool services performed during the past
week P 2,300.

d) Tests Skill Performance Test, Open-Ended Define debit and credit?

(Teachers set tests or quizzes to Question, Practicum, Pen and Paper Test,
determine learners’ ability to Pre and Post Test, Diagnostic Test, Oral
demonstrate mastery of a skill or Test, Quiz
knowledge of content)
4.7 Assignment (____ minutes). Fill-in below any of the four purposes:

 Reinforcing / strengthening the day’s lesson

 Enriching / inspiring the day’s lesson

 Enhancing / improving the day’s lesson

 Preparing for the new lesson Research on the difference between terms use and source in
 bookkeeping.

4.8 Concluding Activity (____ minutes). Everything must be done step by step to make things in order.
This is usually a brief but affective closing activity such as a strong quotation, a
short song, an anecdote, parable or a letter that inspires the learners to do
something to practice their new learning.
2. Remarks

3.

4. Reflections
Prepared by:
Name: LORNA V. AGUANTA School: JOVENCIO N. NATIONAL HIGH SCHOOL
Position/Designation: TEACHER III Division: CITY BOGO
Contact Number: Email address: lornwally@yahoo.com

Prepared by:
Name: School:
Position/Designation: Division:
Contact Number: Email address:

Bibliography
Appendices: (attach all materials that will be used)
1. Activity Sheet …
2. Formative Assessment …
3. Answer Key …
4. Handouts …
5. PowerPoint Presentation …
6. Others