Detailed Lesson Plan in ABM 12 I. Objectives a. Content Standard: The learners demonstrate an understanding of the types of bank accounts, basic transaction, and documents related to bank deposits and withdrawal. b. Performance Standard: The learners shall be able to share samples of bank account and documents in class and discuss their uses and importance. c. Learning Competencies / Objectives with the LC Code: Given several activities the learners are expected to do the following with 80% proficiency: Identify the types of bank accounts normally maintained by a business ABM_FABM12-IIc-5 Differentiate a savings account from a current or checking account ABM_FABM12-IIc-6 Value the importance of having a bank account Prepare bank deposit and withdrawal slips ABM_FABM12-IIc-7 II. Content The Bank Account III. Learning Resources a. References: Accountancy, Business and Management Curriculum Guide pages 3-6 Fundamentals of Accountancy, Business, and Management 2 (Learning Materials) IV. Procedures A. Reviewing previous lesson/presenting the new lesson: Teacher’s Activity Just a short recap of the discussion we had last meeting, anybody from the class who can do the recap? Yes, Samantha. Learner’s Response Sir we discuss about the two books of accounting and be able to identify and differentiate the functions of the two books of accounting. Very good Samantha. Alright class, I have here a picture and I want you to tell anything about the picture. Is that clear class? Yes, sir. B. Establishing a purpose of the lesson Teacher’s Activity What can you say about the picture? Yes, John Dave. Very good John Dave. Learner’s Response Sir the picture is about a check, bank forms and passbook. Do you know the uses of it class? No, sir. Then that would be our lesson for today. C. Presenting examples / instances of the new lesson / discussing new concepts: Teacher’s Activity Learner’s Response Now class, our lesson for today is all about Bank Accounts. There are two types of bank Sir the two types of bank accounts are accounts, who can give me the two types of savings account and the current or bank account? checking account. Yes, Genelyn. Very good Genelyn. So, what is Savings account? Anyone? Yes Rhoderick. Sir savings account where the business deposits money in the bank for safekeeping. It earns a minimal interest and have a minimum balance requirement. Very good Rhoderick, and these savings accounts are linked with passbook and ATM cards which I have shown you earlier. Who can define Passbook and ATM cards? Volunteer? Yes, Angel Ferry. Passbook can be defined as a booklet used to record bank transactions on a saving accounts. While ATM cards are used for making transactions in Automated Teller Machine. Very well said, Angel Ferry. Class this ATM cards also can be used as a debit card where you can used to make payment in various establishment. How about the Current or Checking Sir current or checking account is like Account? Yes, George. a savings account with an added feature wherein the depositor can issue bank checks. Very good George. Like with savings account, checking account do have also passbook and ATM cards. Bank check as an acceptable form of payment allows depositors to pay large sums using one sheet of paper instead of carrying currencies. Is it clear class? Yes, sir. Now let’s move to the different bank forms. Every bank has a corresponding bank form for almost every transaction, but we will limit only with deposit slip, withdrawal slip and bank check. Moreover, we will only look at the basic format of these forms. What are deposits slip? Yes, Annie Rose? Sir deposit slip are documents for the deposit transaction at the bank. Very good Annie Rose. (the teacher will show an example of Deposit slips and discuss the parts of it) Now let us come with withdrawal Sir withdrawal slip are documents slip, what is withdrawal slip? Yes, Christine. of withdrawal from a passbook. Very good Christine. (the teacher will show an example of Deposit slips and discuss the parts of it) D. Developing Mastery Teacher’s Activity Alright class, I will divide you into five groups and its group will choose its leader. I want you to fill up these bank forms and the group who will finish it quickly will be declared the winner. Few reminders only class, every member should cooperate with its leader, don’t be noisy and observe sportsmanship. This activity will last only for 10 minutes. Is that clear class? (the teacher will post the business transactions of ABC company.) Learner’s Response Yes sir. (the learners will now perform the task.) E. Finding practical application of concepts and skills in daily living. Teacher’s Activity Class is it important to open an account at the bank? Then why? Yes, John Dave. Learner’s Response Yes sir, it is very important or helpful specially if we have a business. Aside from the interest that the bank offers to its depositor, it is also convenient in every business transaction when we use a check. Very good John Dave. F. Making generalization and abstractions about the lesson. Teacher’s Activity Alright class, what are the two types of accounts and its difference? Yes Jomari. Learner’s Response Sir, the two types of accounts are savings account and current account. The difference of the two is that current accounts have an added feature, the used of bank checks. Very good John Dave. How about Sir deposit slip are bank forms for the bank forms? The deposit and withdrawal deposit transaction and withdrawal slips are slip? Any volunteer? Yes chona. bank forms also for withdrawal transactions. Very good Chona. G. Application Teacher’s Activity Now class, we’re going to have a game which we call “Do This!” I have here a dice, you are going to throw it away then what ever will appear on the top of the dice then that is what you are going to do. Is it clear? Learner’s Response Yes sir. Then let us start. H. Evaluating Learning Teacher’s Activity Alright class, please get ½ sheet of paper lengthwise and answer the following question. I. Explain briefly the following question. 1. What is passbook? 2. What is ATM Card? 3. Differentiate savings account from current account? II. Filled-up withdrawal slip and deposit slip in the given transaction. 1. Lifestyle Variety shoppe made two deposits last February 19, 2019 in its BDO current account with account number 612543151879. A cash deposits amounting to 10,000.00 composed of 10 pieces of 1,000.00 pesos bill, then a check deposit amounting to 125,000.00 composed of two check issued by BDO and Chinabank. 2. Lifestyle Variety Shoppe withdraw from its savings account (SA#000213455513) at BDO. J. Assignment Learner’s Response Yes sir. Teacher’s Activity Alright class, for your assignment bring an example of a bank check. Print it in a A4 size of bond paper. Is that clear class? Learner’s Response Yes sir. That’s all for today class, please stand up, pick up the pieces of papers under your chair. See you next meeting. Goodbye class. Goodbye sir.
