SESSION PLAN

Sector : HEALTH, SOCIAL, AND OTHER COMMUNITY DEVELOPMENT SERVICES SECTOR

Qualification Title : BOOKKEEPING NC III
Unit of Competency : Journalize transactions
Module Title : Journalizing transactions
Learning Outcomes:
1. Prepare chart of accounts
2. Analyze documents
3. Prepare journal entry
A. INTRODUCTION: This unit covers the knowledge, skills, and attitudes in logging/recording business transactions in an
accounting journal.
B. LEARNING ACTIVITIES
LO 1: Prepare chart of accounts
Learning Methods Presentation Practice Feedback Resources Time
Content
1. Determine Students will read Students will answer Students will compare CBLM, 30
the nature of Modular/ Information Sheet 1.1-1 on Self-Check 2.1-1 answers to answer key mins
business based Self-paced ‘Nature of Business’ 2.1-1
on client Learning
information
Lecture Students will listen to the Students will answer Students will compare Board
lecture of the Trainer on the guide questions their answers with the Marker,
‘Nature of Business’ and model answer Eraser,
participate in the discussion White
Board,

1 Session Plan Date Developed: June 2023 Document No. BKPNCIII - 001
Bookkeeping NCIII Date Revised: June 2023 Issued by:
CSHCI
“Journalize Transactions” Developed by: Christine B. Toledo REVISION # OI
 Blended Students will listen to the Students will answer Students will compare Laptop,
Learning discussion of the trainer and the guide questions their answers with the Projector,
watch Video on Youtube ‘How model answer Youtube
to Identify the Nature of
Business Organization -
Service Concern,
Merchandising Concern,
https://www.youtube.com/
watch?v=6tJT-NxCv0M
Group Students will read Task Sheet Students will Students will evaluate CBLM 40
Demonstra 1.1-1 on ‘How to Identify the perform Task Sheet their performance General mins
tion Nature of Business’ 1.1-1 on ‘How to using Performance Ledger
Identify the Nature Criteria
of Business’ Checklist 1.1-1
2. Prepare list Students will read Students will answer Students will compare CBLM, 30
of asset, Modular/ Information Sheet 1.1-2 on Self-Check 1.1-2 answers to answer key mins
liabilities, Self-paced ‘Chart of Accounts (COA) 1.1-2
equity, income, Learning Definition, How It Works, and
and expense Example’
account titles Students will listen to the Students will answer Students will compare Board
in accordance lecture of the Trainer on the guide questions their answers with the Marker,
with industry Lecture ‘Chart of Accounts (COA) model answer Eraser,
practice Definition, How It Works, and White
Example’ and participate in Board,
the discussion
Blended Students will listen to the Students will answer Students will compare Laptop,
Learning discussion of the trainer and the guide questions their answers to Projector,
watch Video on Youtube model answer Youtube
‘What is a Chart of Account’
https://www.youtube.com/w
atch?v=CutHv1X2SHs

2 Session Plan Date Developed: June 2023 Document No. BKPNCIII - 001
Bookkeeping NCIII Date Revised: June 2023 Issued by:
CSHCI
“Journalize Transactions” Developed by: Christine B. Toledo REVISION # OI
 Demonstra Students will read Task Sheet Students will Students will evaluate CBLM 40
tion 1.1-2 on ‘Prepare Chart of perform Task Sheet their performance General mins
Accounts’ 1.1-2 on ‘Prepare a using Performance Ledger
List of Accounts’ Criteria
Checklist 1.1-2
3. Prepare Students will read Students will answer Students will compare CBLM, 30
accounting Modular/ Information Sheet 1.1-3 on ‘. Self-Check 1.1-3 answers to answer key mins
manual in Self-paced ‘Understanding an 1.1-3
accordance Learning Accounting Manual’
with industry
practice Students will listen to the Students will answer Students will compare Board
lecture of the Trainer on the guide questions their answers with the Marker,
Lecture ‘Required Oven Temperature model answer Eraser,
for Pastry Products’ and White
participate in the discussion Board,
Understanding an Accounting
Manual’
Blended Students will listen to the Students will answer Students will compare Laptop,
Learning discussion of the trainer and the guide questions their answers with the Projector,
will be viewing powerpoint model answer Powerpoint
slides on ‘What is an
Accounting Manual?’
https://www.youtube.com/w
atch?v=YcKS9MTLheY
Demonstra Students will read Task Sheet Students will Students will evaluate CBLM 40
tion 2.1-3 on ‘Create a simple perform Task Sheet their performance mins
Accounting Manual’ 1.1-3 on ‘Create a using Performance
simple Accounting Criteria
Manual’ Checklist 1.1-3
C. ASSESSMENT PLAN

3 Session Plan Date Developed: June 2023 Document No. BKPNCIII - 001
Bookkeeping NCIII Date Revised: June 2023 Issued by:
CSHCI
“Journalize Transactions” Developed by: Christine B. Toledo REVISION # OI
 ASSESSMENT TOOLS
ASSESSMENT CRITERIA Written Demonstration
Test
LO1 Prepare Chart of Accounts
 Determine the nature of business based on client information  
 Prepare list of asset, liabilities, equity, income, and expense account titles in accordance  
with industry practice
 Prepare accounting manual in accordance with industry practice  
D. TEACHER’S SELF-REFLECTION OF THE LESSON:

Prepared By: CHRISTINE B. TOLEDO

TEACHER I
Approved by: GLORIA T. BALMACEDA
PRINCIPAL
Date: June 05, 2023

4 Session Plan Date Developed: June 2023 Document No. BKPNCIII - 001
Bookkeeping NCIII Date Revised: June 2023 Issued by:
CSHCI
“Journalize Transactions” Developed by: Christine B. Toledo REVISION # OI