Detailed Lesson Plan in ABM

Detailed Lesson Plan in ABM 12
I. Objectives
a. Content Standard: The learners demonstrate an understanding of the types of
bank accounts, basic transaction, and documents related to bank deposits
and withdrawal.
b. Performance Standard: The learners shall be able to share samples of bank
account and documents in class and discuss their uses and importance.
c. Learning Competencies / Objectives with the LC Code:
Given several activities the learners are expected to do the following with
80% proficiency:
 Identify the types of bank accounts normally maintained by a business

ABM_FABM12-IIc-5
 Differentiate a savings account from a current or checking account
ABM_FABM12-IIc-6
 Value the importance of having a bank account
 Prepare bank deposit and withdrawal slips
ABM_FABM12-IIc-7
II. Content
The Bank Account
III. Learning Resources

a. References:
 Accountancy, Business and Management Curriculum Guide pages 3-6
 Fundamentals of Accountancy, Business, and Management 2
(Learning Materials)
IV. Procedures
A. Reviewing previous lesson/presenting the new lesson:
Teacher’s Activity Learner’s Response

Just a short recap of the discussion Sir we discuss about the two books of
we had last meeting, anybody from the accounting and be able to identify and
class who can do the recap? differentiate the functions of the two books
Yes, Samantha. of accounting.
Very good Samantha.
Alright class, I have here a picture Yes, sir.

and I want you to tell anything about the
picture. Is that clear class?
B. Establishing a purpose of the lesson

What can you say about the Sir the picture is about a check, bank
picture? forms and passbook.
Yes, John Dave.
Very good John Dave.

Do you know the uses of it class? No, sir.
Then that would be our lesson for

today.
C. Presenting examples / instances of the new lesson / discussing new

concepts:

Now class, our lesson for today is all
about Bank Accounts.
There are two types of bank Sir the two types of bank accounts are
accounts, who can give me the two types of savings account and the current or
bank account? checking account.
Yes, Genelyn.
Very good Genelyn.
So, what is Savings account?
Anyone? Yes Rhoderick. Sir savings account where the

business deposits money in the bank for
safekeeping. It earns a minimal interest and
have a minimum balance requirement.
Very good Rhoderick, and these
savings accounts are linked with passbook
and ATM cards which I have shown you
earlier.
Who can define Passbook and Passbook can be defined as a

ATM cards? Volunteer? Yes, Angel Ferry. booklet used to record bank transactions on
a saving accounts. While ATM cards are
used for making transactions in Automated
Teller Machine.
Very well said, Angel Ferry. Class
this ATM cards also can be used as a debit
card where you can used to make payment
in various establishment.
How about the Current or Checking Sir current or checking account is like
Account? Yes, George. a savings account with an added feature
wherein the depositor can issue bank
checks.
Very good George. Like with
savings account, checking account do have
also passbook and ATM cards. Bank check
as an acceptable form of payment allows
depositors to pay large sums using one
sheet of paper instead of carrying
currencies. Is it clear class? Yes, sir.
Now let’s move to the different bank

forms. Every bank has a corresponding bank
form for almost every transaction, but we will
limit only with deposit slip, withdrawal slip
and bank check. Moreover, we will only look
at the basic format of these forms.
What are deposits slip? Yes, Annie

Rose? Sir deposit slip are documents for
the deposit transaction at the bank.
Very good Annie Rose. (the
teacher will show an example of Deposit
slips and discuss the parts of it)
Now let us come with withdrawal Sir withdrawal slip are documents
slip, what is withdrawal slip? Yes, Christine. of withdrawal from a passbook.
Very good Christine. (the teacher

will show an example of Deposit slips and
discuss the parts of it)
D. Developing Mastery

Alright class, I will divide you into
five groups and its group will choose its
leader. I want you to fill up these bank
forms and the group who will finish it quickly
will be declared the winner. Few reminders
only class, every member should cooperate
with its leader, don’t be noisy and observe
sportsmanship. This activity will last only for
10 minutes. Is that clear class? Yes sir.
(the teacher will post the business (the learners will now perform
transactions of ABC company.) the task.)
E. Finding practical application of concepts and skills in daily living.

Class is it important to open an Yes sir, it is very important or helpful
account at the bank? Then why? Yes, John specially if we have a business. Aside from
Dave. the interest that the bank offers to its
depositor, it is also convenient in every
business transaction when we use a check.
Very good John Dave.
F. Making generalization and abstractions about the lesson.

Alright class, what are the two Sir, the two types of accounts are
types of accounts and its difference? Yes savings account and current account. The
Jomari. difference of the two is that current accounts
have an added feature, the used of bank
checks.
Very good John Dave. How about Sir deposit slip are bank forms for
the bank forms? The deposit and withdrawal deposit transaction and withdrawal slips are
slip? Any volunteer? Yes chona. bank forms also for withdrawal transactions.
Very good Chona.
G. Application

Now class, we’re going to have a
game which we call “Do This!”
I have here a dice, you are going
to throw it away then what ever will appear
on the top of the dice then that is what you
are going to do.
Is it clear? Yes sir.
Then let us start.
H. Evaluating Learning

Alright class, please get ½ sheet of
paper lengthwise and answer the following
question.
I. Explain briefly the following question.
1. What is passbook?
2. What is ATM Card? Yes sir.
3. Differentiate savings account from
current account?
II. Filled-up withdrawal slip and deposit slip

in the given transaction.
1. Lifestyle Variety shoppe made two

deposits last February 19, 2019 in its
BDO current account with account
number 612543151879. A cash
deposits amounting to 10,000.00
composed of 10 pieces of 1,000.00
pesos bill, then a check deposit
amounting to 125,000.00 composed
of two check issued by BDO and
Chinabank.
2. Lifestyle Variety Shoppe withdraw
from its savings account
(SA#000213455513) at BDO.
J. Assignment
Alright class, for your assignment
bring an example of a bank check. Print it in
a A4 size of bond paper. Is that clear class? Yes sir.
That’s all for today class, please

stand up, pick up the pieces of papers under
your chair. See you next meeting.
Goodbye class. Goodbye sir.

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Detailed Lesson Plan in ABM 12

 Identify the types of bank accounts normally maintained by a business

III. Learning Resources

Teacher’s Activity Learner’s Response

Very good Samantha.

Alright class, I have here a picture Yes, sir.

B. Establishing a purpose of the lesson

Teacher’s Activity Learner’s Response

Very good John Dave.

Then that would be our lesson for

C. Presenting examples / instances of the new lesson / discussing new

Teacher’s Activity Learner’s Response

Very good Genelyn.

So, what is Savings account?

Anyone? Yes Rhoderick. Sir savings account where the

Who can define Passbook and Passbook can be defined as a

Now let’s move to the different bank

What are deposits slip? Yes, Annie

Very good Christine. (the teacher

Teacher’s Activity Learner’s Response

E. Finding practical application of concepts and skills in daily living.

Teacher’s Activity Learner’s Response

Very good John Dave.

F. Making generalization and abstractions about the lesson.

Teacher’s Activity Learner’s Response

Very good Chona.

Teacher’s Activity Learner’s Response

Then let us start.

Teacher’s Activity Learner’s Response

II. Filled-up withdrawal slip and deposit slip

1. Lifestyle Variety shoppe made two

That’s all for today class, please

Goodbye class. Goodbye sir.

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