TESDA - NAVOTAAS TRAINING INSTITUTE (TNTI)
C3 Road, Corner Virgo Drive, Brgy. NBBS, Kaunlaran, Navotas City
Tel No.: (02) 7217-6132 Mobile No.: +639178414164
Email: tnti@tesda.gov.ph
Sector
Qualification Title
Unit of Competency
Module Title
:
:
:
:
Session Plan
Health, Social and Other Community Development Services
Bookkeeping NC III
Journalize Transactions
Journalizing transactions for single proprietorship
Learning Outcomes:
LO1. Prepare chart of accounts
LO2. Analyze documents
LO3. Prepare journal entry
A. Introduction:
This session covers the knowledge, skills, and attitudes in preparing chart of accounts, Analysing
documents and the preparation of journal entries for single proprietorship.
B. Learning Activities
LO1. Prepare chart of accounts
1.1
List of asset, liability, equity, income, and expense account titles are prepared
Generally Accepted Accounting Principles
1.2
Chart of Accounts is coded according to industry practice
Learning Content
Methods
Presentation
Practice
Feedback
1. Definition of
Self-Study
Read
Answer Self
Compare to
Accounting and
Information
Check # 1.1- answer key
different account
Sheet #1.1-1
1
# 1.1-1
titles
about the
Definition of
Accounting
and different
account titles
Lecture/
Trainer
Trainees
Trainer
in accordance with
Resources
-Information
Sheet #1.1-1
of CBLM
Time
1hr
1hr
TESDA - NAVOTAAS TRAINING INSTITUTE (TNTI)
C3 Road, Corner Virgo Drive, Brgy. NBBS, Kaunlaran, Navotas City
Tel No.: (02) 7217-6132 Mobile No.: +639178414164
Email: tnti@tesda.gov.ph
Discussion
2. Types of Business
Entities
Self-Study
Lecture/
Discussion
3. Forms of Business
Organization
Self-Study
Video showing
discusses
about the
definition of
Accounting
and different
account titles
Read
Information
Sheet #1.1-2
about Types of
Business
Entities
Trainer
discusses
about types of
business
entities
Read
Information
Sheet #1.1-3
Forms of
Business
Organization
Pay attention
to the video on
the forms of
business
organization
answers the
questions
evaluate the
answer of
the trainee
Answer Self
Check # 1.12
Compare to
answer key
# 1.1-2
-Information
Sheet #1.1-2
of CBLM
1hr
Trainees
answers the
questions
Trainer
evaluate the
answer of
the trainee
-CBLM
-Laptop
-Projector
-Powerpoint
1hr
Answer Self
Check # 1.13
Compare to
answer key
# 1.1-3
-Information
Sheet #1.1-3
of CBLM
30 mins
Perform Task
Sheet # 1.1-3
on forms of
business
organization
Evaluate
Performance
using
performance
criteria
checklist
-CBLM
-Laptop
-Projector
-Video
15 mins
TESDA - NAVOTAAS TRAINING INSTITUTE (TNTI)
C3 Road, Corner Virgo Drive, Brgy. NBBS, Kaunlaran, Navotas City
Tel No.: (02) 7217-6132 Mobile No.: +639178414164
Email: tnti@tesda.gov.ph
4. Basic Financial
Statements of
Business
Organizations
Self-Study
Discussion
Read
Information
Sheet #3.1-4
Basic
Financial
Statements of
Business
Organizations
Listen to the
trainer while
she discusses
the topic on
basic financial
statements of
business
organizations.
Answer Self
Check # 1.14
#1.1-3
Compare to
answer key
# 1.1-4
Perform Task
Sheet # 1.1-4
on basic
financial
statements of
business
organizations
Evaluate
Performance
using
performance
criteria
checklist
#1.1-4
LO 2: Analyze Documents
1.1
Documents are gathered, checked and verified in accordance with verification
1.2
Account titles are selected in accordance with standard selection processes
Learning Content
Methods
Presentation
Practice
Feedback
1. Business
Self-Study
Read
Answer Self- Compare
Transaction
Information
Check No.
answer to
Documents
Sheet #1.2-1
1.2-1
Answer Key
on accuracy of
No. 1.2-1
Business
Transaction
Document
Discussion
Listen to the
Perform Task Evaluate
-Information
Sheet #1.1-4
of CBLM
30 mins
-CBLM
-Laptop
-Projector
-Power point
1hr
and validation processes
Resources
-Information
Sheet No. 1.21 of CBLM
-Powerpoint
Time
1hr
30 mins
TESDA - NAVOTAAS TRAINING INSTITUTE (TNTI)
C3 Road, Corner Virgo Drive, Brgy. NBBS, Kaunlaran, Navotas City
Tel No.: (02) 7217-6132 Mobile No.: +639178414164
Email: tnti@tesda.gov.ph
2. Selection of
account Titles
Self-Study
Video Showing
trainer while
she discusses
the topic on
accuracy of
business
transaction
documents.
Read
Information
Sheet #1.2-2
selection of
account titles.
See video/
PowerPoint
presentations
Sheet # 3.2-1
on Business
Transaction
Documents.
Performance
using
performance
criteria
checklist
#1.2-1
presentation
-Laptop
-Projector
-CBLM
Answer SelfCheck No.
1.2-2
Compare
answer to
Answer Key
No. 1.2-2
Information
Sheet #1.2-2
of CBLM
1hr
Multi- media
You tube
Video
30 mins
LO 3: Prepare Journal Entry
1.1
Journal entries are prepared in accordance with generally accepted accounting principles.
1.2
Debit and credit account titles are determined in accordance with chart of accounts
1.3
Explanation to journal entry is prepared in accordance with the nature of transaction
Learning Content
Methods
Presentation
Practice
Feedback
Resources
Time
1. Types of Journals
Self-Study
Read
Answer SelfCompare to Information
1hr.
Information
Check No.
answer key
Sheet #1.3-1 of
Sheet No.
1.3-1
1.3-1
CBLM
Types of
Journals
Multi-media /
Video
PowerPoint
Presentation
Answer SelfCheck No.
Compare
-CBLM
your answer
30 mins
TESDA - NAVOTAAS TRAINING INSTITUTE (TNTI)
C3 Road, Corner Virgo Drive, Brgy. NBBS, Kaunlaran, Navotas City
Tel No.: (02) 7217-6132 Mobile No.: +639178414164
Email: tnti@tesda.gov.ph
presentation
2. Debit Account
Titles
to model
answer
On
performance
using
Performance
Criteria
Checklist
1.3-1
Compare to
answer key
1.3-2
Lecture /
Discussion
Trainer
discusses the
types of
journals
Perform Task
Sheet 1.3-1;
on types of
journals
Self-Study
Read
Information
Sheet No. 1.3-2
Debit Account
Titles
Trainer
discusses debit
account titles
.
Answer SelfCheck No.
1.3-2
Read
Information
Sheet No. 1.3-3
credit account
titles
Demonstration Pay attention
to the trainer
while he
Answer SelfCheck No.
1.3-3
Evaluate
performance
using
Performance
Criteria
Checklist
1.3-2
Compare to
answer key
1.3-3
Perform Task
Sheet No.
1.3-3 credit
Evaluate
-CBLM
performance
using
Lecture /
Discussion
3. Credit Account
Titles
1.3-1
Self-Study
Perform Task
Sheet # 3.2-1
on Debit
Account
Titles.
-CBLM
1hr
-Information
Sheet #1.3-2 of
CBLM
1hr.
-CBLM
1hr
-Information
Sheet #1.3-3 of
CBLM
1hr
1hr
TESDA - NAVOTAAS TRAINING INSTITUTE (TNTI)
C3 Road, Corner Virgo Drive, Brgy. NBBS, Kaunlaran, Navotas City
Tel No.: (02) 7217-6132 Mobile No.: +639178414164
Email: tnti@tesda.gov.ph
4. Explanation to
Journal Entries
Self-Study
Video showing
/ presentation
Lecture /
Discussion
5. Transactions are
Journalize
Self-Study
Discussion
demonstrates
the
procedures.
account titles
Read
Information
Sheet No. 1.3-4
Explanation to
Journal
Entries
Pay attention
to the video
and take down
notes
Trainer
discusses the
Explanation to
Journal
Entries.
Answer SelfCheck No.
1.3-4
Read
Information
Sheet No. 1.3-5
Transactions
are Journalize
Trainer
discusses
transactions
Answer SelfCheck No.
1.3-5
Compare
your answer
to model
answer
Evaluate
performance
using
Performance
Criteria
Checklist
1.3-4
Compare to
answer key
1.3-5
Perform Task
Sheet No.
1.3-5 on how
Evaluate
-CBLM
performance
using
Answer
Guide
question 1.34
Perform Task
Sheet No.
1.3-4 on
Explanation
to Journal
Entries
Performance
Criteria
Checklist
1.3-3
Compare to -Information
answer key
Sheet #1.3-4 of
1.3-4
CBLM
-GAAP
- Multi- media
You tube Video
1hr
30 mins.
-CBLM
-GAAP
1hr.
-Information
Sheet #1.3-5 of
CBLM
1hr
1hr
TESDA - NAVOTAAS TRAINING INSTITUTE (TNTI)
C3 Road, Corner Virgo Drive, Brgy. NBBS, Kaunlaran, Navotas City
Tel No.: (02) 7217-6132 Mobile No.: +639178414164
Email: tnti@tesda.gov.ph
are journalize
Transactions Performance
are journalize Criteria
Checklist
1.3-5
C. Assessment Plan
Please refer to evidence plan.
D. Learning Facilitator’s Self-Reflection of the Session
The learners were active and very cooperative during activities. The delivery of the contents went well and was
accomplished on time according to the planned session. Based on the result of the assessment of the learners, they
can now:
 Prepare chart of accounts
 Analyze Documents
 Prepare Journal Entry
Prepared by:
ELLA MAE A. ICARO
Bookkeeping NC III Learning Facilitator