SMA NEGERI 3 SEMARANG

Jl. Pemuda No. 149 Semarang

SMA3SMG/WKAKA.ECO-ACCOUNT /QSR/002-00/08

LESSON PLAN
School : SMAN 3 SEMARANG
Subject : Economics( accountancy )
Grade/ semester : X/ I
Topic : Listing phase of service firm accounting cycle
Time allocated : 1x45’

A. Standart Competence
Understanding about accounting equation
B. Basic Competence
Identifying accounting equation
C. Indicator

1. Identifying accounting equation

D. The purpose of teaching learning
1. Students can identifying about accounting equation
E. Main materials
Accounting Equation
Accounting equation is basic to make a book keeping or accounting.
Characteristic
 Accounting equation : the totals of each side will always equal one another.
Accounting equation can be shown like this:
 Assets = equity
Or
 Assets = liabilities + equity
Or
 Asset = liabilities + equity + revenue - expenses

Financial transaction influence to accounting equation

 Alteration of asset is followed with alteration of other asset in number is the same
 Alteration of asset is followed with alteration of liabilities conversely in number is
the same
 Alteration of asset is followed with alteration of equity in number is the same
 Alteration of asset is followed with alteration of liabilities and equity in number is
the same

F. Resources and Media

Resources
1. Suranto, Agus. Prinsip – prinsip akuntansi 1 untuk kelas XI. Jakarta Yudhistira
2. Firdaus yoga :Akuntansi SMAuntuk kelas XI Jakarta,Erlangga.
 3. http://en.wikipedia.org

Media
1. LCD computer
2. worksheet
G. Teaching learning method
1. Explanation
2. Discussion
3. Give task

H. Learning Activities
ACTIVITIES TIME METHOD RESOURCES ASSESMEN
ALLOCATE T
D
I.Introduction
1. Teacher give 5’ Explanation Lcd computer 75%students
pre test are clear it

2. Teacher hand
in the pre test 5’ Literature 100%student
s are clear it
II. Main Activities
1. Teacher
looking for the 5’ Presentasion Literature 100%
various of Explanation (accounting books students are
account code and page 24) yudhistira clear it
accounting and page 42 for
equation. erlangga book
http://en.wikipedia.
2. Students org
identifying about 10’ Discussion worksheet 90% students
account code and are clear it
accounting
equation

3. Students
discuss about
accounting
equation 5’ Discussion Worksheet an Lcd 90% students
computer are clear it

4. Quiz about
accounting
equation
 5’ Question Worksheet 90%students
and answer are clear it
III. Closing
activities
1. Students and 5’ Explanation Literature,power 100%
teacher make a Discussion point students are
conclusion and clear it
review about
today’s material

2. Teacher give
a homework 5’ Give task Power point 90% students
are clear it

I.Evaluation
1. Instrument ; test and task
2. Respond : remedial test for the srudents if their score are less than 75.

QUIZ
1. IF “ B’BLAKE” have assets $2550 and liabilities $ 1250, how much B’BLAKE’s
capital?
2. IF “ B’BLAKE” have assets $3100 and capital $ 2800, how much B’BLAKE’s
liabilities?
3. IF “ B’BLAKE” have liabilities $1750 and capital $2000, how much B’BLAKE’s
asset ?
4. IF “ B’BLAKE” have capital $5000 and liabilities $1500, how much
B’BLAKE’s asset ?
5. IF “ B’BLAKE” have liabilities $7450 and assets $9000, how much B’BLAKE’s
capital ?

ANSWER
1. Capital is $ 1300
2. Liabilities is $ 300
3. Assets is $ 3750
4. Assets is $ 6500
5. Capital is $1550

Score
1. Score 20
2. Score 20
3. Score 20
4. Score 20
5. Score 20
 HOMEWORK
Question
1. On 1 May , 20-8 “ james” started in business the name of “B’ Blake”. James
invest cash money for $ 15200 as the first capital
2. On 5 May 20-8 B’ Blake buy some computer with cash for $ 5000
3. On 15 May, 20-8 B’Blake buy supplies an account for $ 3000
assets Liabilities+capital
Date
Cash Computer Supplies liabilities Capital
May 1
5
15
Saldo

ANSWER
assets Liabilities+capital
Date
Cash Computer Supplies liabilities Capital
May 1 $15200 - - - $15200
5 ($5000) $5000 - - $15200
15 - - $3000 $3000 $15200
Saldo $10200 $5000 $3000 $3000 $15200