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    Course Outline For BOOKKEEPING (Exploratory)

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    Angelo Delgado
    This document outlines a 46-hour course on bookkeeping for 7th or 8th grade students. The course focuses on basic accounting principles, bookkeeping skills, and tracking business earnings and expenses. It covers personal entrepreneurial competencies, the nature of accounting and bookkeeping, the accounting cycle including journalizing, posting, and trial balances, and preparing financial statements. Students will learn through lessons, self-checks, discussions, practice exercises and problem-solving to develop their understanding and skills in accounting bookkeeping.

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    Course Outline For BOOKKEEPING (Exploratory)

    Uploaded by

    Angelo Delgado
    170 views2 pages
    This document outlines a 46-hour course on bookkeeping for 7th or 8th grade students. The course focuses on basic accounting principles, bookkeeping skills, and tracking business earnings and expenses. It covers personal entrepreneurial competencies, the nature of accounting and bookkeeping, the accounting cycle including journalizing, posting, and trial balances, and preparing financial statements. Students will learn through lessons, self-checks, discussions, practice exercises and problem-solving to develop their understanding and skills in accounting bookkeeping.

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    Basic Accounting

    Original Title

    Course Outline for BOOKKEEPING (Exploratory)

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    This document outlines a 46-hour course on bookkeeping for 7th or 8th grade students. The course focuses on basic accounting principles, bookkeeping skills, and tracking business earnings and expenses. It covers personal entrepreneurial competencies, the nature of accounting and bookkeeping, the accounting cycle including journalizing, posting, and trial balances, and preparing financial statements. Students will learn through lessons, self-checks, discussions, practice exercises and problem-solving to develop their understanding and skills in accounting bookkeeping.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    170 views2 pages

    Course Outline For BOOKKEEPING (Exploratory)

    Uploaded by

    Angelo Delgado
    This document outlines a 46-hour course on bookkeeping for 7th or 8th grade students. The course focuses on basic accounting principles, bookkeeping skills, and tracking business earnings and expenses. It covers personal entrepreneurial competencies, the nature of accounting and bookkeeping, the accounting cycle including journalizing, posting, and trial balances, and preparing financial statements. Students will learn through lessons, self-checks, discussions, practice exercises and problem-solving to develop their understanding and skills in accounting bookkeeping.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 2

    Technology and Livelihood Education

    ACCOUNTING TECHNOLOGY – BOOKKEEPING


    Course Outline for the Exploratory Course on Bookkeeping

    Grade Level : Grade 7 or Grade 8 (Exploratory)


    Duration : 46 hours (Two Grading Periods)

    Course Description :
    Technology and Livelihood Education (TLE) provides an enriched general education that will prepare our graduates for higher education, world of work and lifelong
    learning. The course focuses the basic accounting principles, bookkeeping skills, and methods to keep track of the earnings and expenses of a business.

    Learning Competencies Project/Activities Assessment Duration


    Lesson 1: Personal Entrepreneurial Competencies (PECs)
    Assess personal characteristics, attributes, lifestyles, skills and  Activity 1: Pre-Assessment Individual and Pair Observation 2 hours
    traits (CALST)  Activity 2: Self-Assessment
    Compare own CALST to the PECs of a successful  Activity 3: Evaluating your own PECs Pair or Group Work Observation 2 hours
    entrepreneur against the PECs of a successful
    entrepreneur
    Make action plans on how to improve or develop one’s PECs Application: Pair or Group Work Observation 2 hours
    and sustain or further develop one’s strong PECS Make action plans Output: Two (2) Action Plans
    ( to use Matrices A & B)
    Lesson 2: The Nature of Accounting and Bookkeeping
    Identify types of business organizations  Self-check 2.1 Knowing types of Oral and Written tests 1 hour
    business organizations
     Discussion
    Define Accounting, Bookkeeping, and a Business Transaction  Self-check 2.2 Knowing accounting Oral and Written test 1 hour
    terminologies
     Discussion
    Identify/Apply basic accounting concepts and assumptions Discussion Oral and Written tests 2 hours
    Identify/Apply characteristics of useful financial information Discussion Oral and Written tests 1 hour
    Evaluate the importance of accounting in business Discussion Oral and Written tests 1 hour
    Lesson 3: The Accounting Cycle (Bookkeeping portion)
    Identify the nine (9) steps of accounting cycle Discussion Oral and Written tests 2 hours
    Apply/Use accounting equation Practice and Problem solving exercises Performance and written tests 3 hours
    Apply/Use rules of Debit and Credit Practice and Problem solving exercises Performance and written tests 4 hours

    Prepared by: Mr. Angelo A. Delgado, MPA Page 1


    Prepare chart of accounts Prepare a chart of accounts Performance and written tests 4 hours
    Prepare journal entry (Journalizing) Practice and problem solving exercises Performance and written tests 4 hours
    Prepare ledger (Posting) Practice and problem solving exercises Performance and written tests 4 hours
    Prepare trial balance (Trial Balance) Practice and problem solving exercises Performance and written tests 4 hours
    Lesson 4: The Financial Statements
    Identify the basic financial statements Discussion Oral and Written tests 1 hour
    Prepare Financial Statements Practice exercises and prepare FS per kind Performance and written tests 4 hours
    Analyze Financial Statements Practice and problem solving exercises Written test 4 hours
    Total 46 hours

    Prepared by: Mr. Angelo A. Delgado, MPA Page 2

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