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    Mary Grace Pagalan Ladaran
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    The lesson plan discusses the accounting cycle of a merchandising business. The objectives are to discuss transactions in merchandising businesses and identify their two major activities. Students will learn about the purchasing and selling activities through an activity where they label accounts. They will also discuss the nature and operating cycle of merchandising businesses and identify accounts as purchasing or selling activities. To evaluate learning, students will answer questions to identify purchasing and selling accounts.

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    77__FAB11-Ive-j-35

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    The lesson plan discusses the accounting cycle of a merchandising business. The objectives are to discuss transactions in merchandising businesses and identify their two major activities. Students will learn about the purchasing and selling activities through an activity where they label accounts. They will also discuss the nature and operating cycle of merchandising businesses and identify accounts as purchasing or selling activities. To evaluate learning, students will answer questions to identify purchasing and selling accounts.

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    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as doc, pdf, or txt
    169 views2 pages

    Lesson Plan: Department of Education

    Uploaded by

    Mary Grace Pagalan Ladaran
    The lesson plan discusses the accounting cycle of a merchandising business. The objectives are to discuss transactions in merchandising businesses and identify their two major activities. Students will learn about the purchasing and selling activities through an activity where they label accounts. They will also discuss the nature and operating cycle of merchandising businesses and identify accounts as purchasing or selling activities. To evaluate learning, students will answer questions to identify purchasing and selling accounts.

    Copyright:

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

    Region XII

    Department of Education
    K to 12 Regional Mass Training
    Dolores Tropicana Resort, General Santos City
    May 26, 2017 – Friday

    LESSON PLAN
    Content Standard: The learners demonstrate and understanding of the
    accounting cycle of merchandising business to include the
    journalizing of transactions using the general and special
    journals, namely: sales journal, purchase journal, cash receipts
    journal, and cash payment journal.
    Performance Standard: The learners shall be able to prepare journal
    entries, post to the ledger, prepare the trial
    balance, worksheet, adjusting entries and
    complete the accounting cycle of a
    merchandising business.

    Code: ABM_FABM11-IVe-j-35
    I. Objectives:
    a. Discuss the transaction in merchandising business.
    b. Identify the two major activities of a merchandising business

    II. Subject Matter:


    Topic: Accounting cycle of a merchandising business.
    Reference: Basic Accounting by: Edwin G. Valencia and Gregorio F. Roxas.
    Materials: Projector, Cartolina, Pictures, Marker, Meta Cards.

    III. Learning Procedure:


    A. Preliminaries
    1. Prayer
    2. Greetings
    3. Checking of Attendance
    4. Classroom Standards
    5. Review of the previous lesson

    B. Lesson Proper
    B.1. Motivation
    Picture analysis.
    B.2. Activity
    The class will be group into 3.
    Labeling of the accounts whether it belongs to
    purchasing activities or selling activities using a meta
    cards.
    B.3. Analysis

    1. How do you find the activities?


    2. What do you think will be our lesson for today?
    3. What are the major activities of a merchandising business?
    4. Do you find the business interesting?

    B.4. Abstraction
    *Discuss the nature of merchandising business.
    *Compare the operating cycle of servicing business and merchandising
    business.
    *Discuss the major activities of a merchandising business.
    B.5. Application
    Identify the account title whether it is purchasing activity
    or selling activity.
    1. Purchases 4. Purchase returns
    2. Freight –out 5. Sales discounts.
    3. Freight -in

    IV. Evaluation:
    IDENTIFICATION
    Instruction:
    Give the correct answer out from the given questions.

    1. It refers to the buying procedure or acquisition of finished


    products for sales.
    2. An act of transferring the title of ownership over the
    merchandise
    3. Refers to the transportation cost incurred by the seller in
    transporting the merchandise to the buyer
    4. It is an account used when some items of merchandise sold
    are returned
    5. Refers to the account title for transportation of cost incurred
    by the buyer in transferring the merchandise from the seller.

    V. Assignment:
    What kind of business do you want to have 10 years from now?

    Prepared by: Rating: Remarks:

    Daina Jane C. Gambet


    Checked by: Verified by:

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