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    DLL #7 ACCTNG. Maj. Accts. & Book of Accts

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    Cab Vic
    1. The document is a daily lesson log from San Juan National High School that outlines lessons on accounting for dates from January 9-12, 2017. 2. The lessons cover the five major types of accounts - assets, liabilities, capital, income and expenses - as well as the two major books of accounts, the journal and ledger. 3. The learning objectives, content, and procedures are described for discussing the major accounts, differentiating between journals and ledgers, and having students practice recording transactions in journals and ledgers.

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    DLL #7 ACCTNG. Maj. Accts. & Book of Accts

    Uploaded by

    Cab Vic
    135 views2 pages
    1. The document is a daily lesson log from San Juan National High School that outlines lessons on accounting for dates from January 9-12, 2017. 2. The lessons cover the five major types of accounts - assets, liabilities, capital, income and expenses - as well as the two major books of accounts, the journal and ledger. 3. The learning objectives, content, and procedures are described for discussing the major accounts, differentiating between journals and ledgers, and having students practice recording transactions in journals and ledgers.

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    1. The document is a daily lesson log from San Juan National High School that outlines lessons on accounting for dates from January 9-12, 2017. 2. The lessons cover the five major types of accounts - assets, liabilities, capital, income and expenses - as well as the two major books of accounts, the journal and ledger. 3. The learning objectives, content, and procedures are described for discussing the major accounts, differentiating between journals and ledgers, and having students practice recording transactions in journals and ledgers.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    135 views2 pages

    DLL #7 ACCTNG. Maj. Accts. & Book of Accts

    Uploaded by

    Cab Vic
    1. The document is a daily lesson log from San Juan National High School that outlines lessons on accounting for dates from January 9-12, 2017. 2. The lessons cover the five major types of accounts - assets, liabilities, capital, income and expenses - as well as the two major books of accounts, the journal and ledger. 3. The learning objectives, content, and procedures are described for discussing the major accounts, differentiating between journals and ledgers, and having students practice recording transactions in journals and ledgers.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as xlsx, pdf, or txt
    of 2

    GR.

    11 School: SAN JUAN NATIONAL HIGH SCHOOL - SHS


    DAILY LESSON LOG #7 Teacher: EVELYN S. PLAZA
    Teaching Dates & Time: 09 - 12 Jan. 2017 / 12:30 - 1:30 pm
    Learning Area: ABM - ACCOUNTING

    9-Jan 10-Jan 11-Jan 12-Jan


    I. OBJECTIVES:
    A. Content Standards The learners demonstrate an understanding of:
    1. The 5 Major Accounts: 2. The 2 Major Types of Book of Accounts -
    Assets, Liabilities, Capital Journal & Ledger
    Income & Expenses

    B. Performance Standards The learners shall be able to:


    1. Define, identify & classify 2. Differentiate a Journal from a Ledger & identify the types
    accounts according to the Journals & Ledgers
    5 Major Types

    C. Learning Competencies/ 1. Discuss the 5 Major Accts. 1. Identify the uses of the 2 3. Illustrate the format of a
    Objectives ABM_FABM11-IIId-e-19 Books of Accounts General & Subsidiary
    2. Cite examples of each ABM_FABM11-IIId-e-22 Ledger
    type of account 2. Illustrate the format of a ABM_FABM11-IIId-e-24
    ABM_FABM11-IIId-e-20 General & Special Journals
    3. Prepare a Chart of Accounts ABM_FABM11-IIId-e-23
    ABM_FABM11-IIId-e-21

    II. CONTENT Chapt 8: Types of Major Chapt.: Book of Accounts


    Accounts

    III. LEARNING RESOURCES blackboard, chalk, copy of lecture handouts, powerpoint presentation (if available), Journal & Ledger Papers

    IV. REFERENCES Simplified Accounting for Sole Proprietorship - Abeleda, pp.


    pp. 144 - 156 pp. 164 - 171

    IV. PROCEDURES Recall and discussion of the past lesson:


    A. Review of the past lesson The class will individually The students will identify the
    give examples of Assets, category of each sample given
    Liabilities & Owner's Equity of Major Accounts
    on the blackboard
    B. Establishing a purpose for Classification is the main key All companies uses an accounting information system to
    the lesson for the orderly operations of collect & process data and to communicate it to users of
    the company. If it were not financial statements. It maintains books of accounts where
    for proper handling - fixed where all its financial information are recorded and kept.
    assets maintenance & strong
    cash & receivables mngt.
    all of the company's operations
    would have fallen into a
    complete mess.

    C. Continuation of the Past Book of Accounts -


    Lesson Journal & Ledger Application Exercises

    D. Presentation of the new Using the powerpoint presen- The teacher will show copies
    lesson tation, the teacher will show of actual Journal & Ledger
    and explain the 5 Major ledgers and discuss their
    Accounts functions/uses & differences,
    including other special journals

    D. Generalization/Summary The students will give their own insights/views of what & how they understand the lesson

    E. Application Solving business transactions The students will practice how Solve Exercise - pp. 189-190 Problem Solving
    involving the 5 Maj. Accts. to use/write in a Journal & pp. 190 - 194
    using the Acctg. Equation Ledger

    F. EVALUATION Quiz #6 Quiz #7

    V. ASSIGNMENT Study the 2 Books of Accounts Study and analyze the transactions using Journal & Ledger

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