Professional Documents
Culture Documents
Mmsiason - Pts 01 Moi New
Mmsiason - Pts 01 Moi New
Module Descriptor : This module covers the knowledge, skills, and attitudes
in logging/recording business transactions in an
accounting journal
Pre-Requisite/s : None
Assessment
Assessment Criteria Contents Conditions Methodologies Time
Methods
1.1 Nature of business is Forms of Business Workplace Individual study Written
determined based on Organization White board Lecture/ Observe examination
client information Types of Business White board marker discussion Interview/ Oral
Activities Board eraser Brainstorming questioning
Definition and Function of Projector/Laptop Video
Bookkeeping and PowerPoint Presentation
Accounting presentation
CBLM
Pen, pencils, erasers
Papers
1.2 List of asset, liability, Basic Accounting Workplace Individual study Written
equity, income, and Equation White board Lecture/ Observe examination
expense account titles Basic Financial White board marker discussion Work related
are prepared in Statements and its Board eraser Demonstration project
accordance with Components Projector/Laptop Brainstorming Interview/ Oral
industry practices PowerPoint questioning
presentation
CBLM
Pen, pencils, erasers
Papers
1.3 Accounting manual is Classifications of Chart Workplace Individual study Written
prepared in of Accounts White board Lecture/ Observe examination
accordance with Accounting Policies and White board marker discussion/ Work related
industry practice Procedures Board eraser Brainstorming project
Preparation of Projector/Laptop Demonstration Interview/ Oral
Accounting Manual PowerPoint questioning
presentation
CBLM
Pen, pencils, erasers
Papers
Assessment
Assessment Criteria Contents Conditions Methodologies Time
Methods
2.1. Documents are Types of Business Workplace Individual study Written
gathered, checked Forms. White board Lecture/ Observe examination
and verified in White board marker discussion Work related
accordance with Board eraser Demonstration project
verification and Projector Interview/ Oral
validation processes PowerPoint questioning
presentation
CBLM
Pen, pencils, erasers
Papers
Sample documents
used in business
transactions.
2.2. Account titles are Selection of Appropriate Workplace Individual study Written
selected in Accounting Title White board Lecture/ Observe examination
accordance with White board marker discussion Interview/ Oral
standard selection Board eraser questioning
Processes Workplace
PowerPoint
presentation
CBLM
Pen, pencils, erasers
Papers
Contents
Assessment Criteria Assessment
Conditions Methodologies Time
Contents Methods
3.1 Journals are prepared in Double Entry Workplace Individual study Written
accordance system White board Lecture/ Observe examination
with industry practice and Effect of Debit and White board marker discussion Work related
generally accepted Credit Journal Board eraser Demonstration project
accounting principles/ Entries Projector Interview/ Oral
Philippine Financial Accounting PowerPoint questioning
Reporting Standards for Standards in presentation
transactions and events. Recognition and CBLM
Measurement of Pen, pencils, erasers
Transactions Papers
Journalizing
Business
Transactions
3.2 Debit account titles are Chart of accounts Workplace Lecture/ Observe Interview/ Oral
determined in sample presentation White board discussion questioning
accordance with chart of White board marker
accounts Board eraser
Projector
PowerPoint
presentation
CBLM
Pen, pencils, erasers
Papers
3.3 Credit account titles are Chart of accounts Workplace Lecture/ Observe Interview/ Oral
determined in sample White board discussion questioning
accordance with chart of presentation White board marker
accounts Board eraser
Projector
PowerPoint
presentation
CBLM
Pen, pencils, erasers
Papers
3.5 Journal entries are Verifying Journal Workplace Lecture/ Observe Written
prepared with 100% Entries Made with White board discussion examination
accuracy Source Documents White board marker Work related
Board eraser project
Projector Interview/ Oral
PowerPoint questioning
presentation
CBLM
Pen, pencils, erasers
Papers
Business documents
for sales, purchases
and expenses.