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    (Grade 11-GAS) Content Standards

    Uploaded by

    Tuyac Regañon
    This lesson plan aims to teach students about trial balances. It contains objectives, materials, procedures, and evaluation. The procedures involve students reading a poem about accounting, grouping into teams, and doing two activities - arranging steps to prepare a trial balance and identifying normal account balances. Students will analyze differences between groups, define trial balance preparation steps, and solve a trial balance preparation problem. The evaluation has students prepare a trial balance. The assignment is to list components of a statement of financial performance.

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    (Grade 11-GAS) Content Standards

    Uploaded by

    Tuyac Regañon
    41 views5 pages
    This lesson plan aims to teach students about trial balances. It contains objectives, materials, procedures, and evaluation. The procedures involve students reading a poem about accounting, grouping into teams, and doing two activities - arranging steps to prepare a trial balance and identifying normal account balances. Students will analyze differences between groups, define trial balance preparation steps, and solve a trial balance preparation problem. The evaluation has students prepare a trial balance. The assignment is to list components of a statement of financial performance.

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    This lesson plan aims to teach students about trial balances. It contains objectives, materials, procedures, and evaluation. The procedures involve students reading a poem about accounting, grouping into teams, and doing two activities - arranging steps to prepare a trial balance and identifying normal account balances. Students will analyze differences between groups, define trial balance preparation steps, and solve a trial balance preparation problem. The evaluation has students prepare a trial balance. The assignment is to list components of a statement of financial performance.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    41 views5 pages

    (Grade 11-GAS) Content Standards

    Uploaded by

    Tuyac Regañon
    This lesson plan aims to teach students about trial balances. It contains objectives, materials, procedures, and evaluation. The procedures involve students reading a poem about accounting, grouping into teams, and doing two activities - arranging steps to prepare a trial balance and identifying normal account balances. Students will analyze differences between groups, define trial balance preparation steps, and solve a trial balance preparation problem. The evaluation has students prepare a trial balance. The assignment is to list components of a statement of financial performance.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 5

    A Semi-detailed Lesson Plan in Fundamentals of Accountancy, Business and Management 1

    (Grade 11-GAS)

    Content Standards:
    The learner demonstrates understanding of the accounting cycle of a merchandising
    business to include the following:
    1. Preparation of trial balance
    Performance Standards:
    The learner shall be able to prepare the trial balance
    Learning Competencies:
    The learner prepares a trial balance (ABM_FABM11- IVe-j -38 )
    I-Objectives: At the end of the lesson, students are expected to:
    a. Define Trial Balance
    b. Prepare a Trial Balance as part of the steps in the Accounting cycle
    c. Appreciate the importance of Trial Balance preparation by applying the techniques
    in locating errors in trial balance
    II-Subject Matter:
    Topic: THE TRIAL BALANCE
    Instructional Materials:
    1. References:
    Offine: 1. Teaching Guide for SHS(Fundamentals of ABM 1)pages 142-143
    Online: https://www.academia.edu
    2. Visual Materials:
     Laptop
     Projector
     Slide show of presentation
     Video clip
    Skills to be developed: creativity
    Values to be developed: teamwork and responsibility
    III-Procedures:

    1. Motivation(READING A POEM)
    a. The teacher will let the students read the poem entitled “Accounting Cycle
    of Love”
    b. The teacher will highlight the following terms in red color : debit, credit,
    double rule, trial balance
    c. The students will then be asked to list down all the Accounting terms that
    is being highlighted in red color.
    After the students answer the questions, the teacher let the students guess the
    topic for the day.
    2. Preparation: Grouping
    Time allotment (5 minutes)
    2.1 The students will be divided into three groups. They will be given candies
    such as viva, white rabbit and Maxx. They will group themselves according
    to the candies they have received.
    2.2 After the grouping, each group will be instructed to choose a leader,
    secretary and discussants. They will set together in all the activities.

    A Lesson Plan in Fundamentals of Accountancy,Business and Management 1


    Prepared by: Luciel A. Tuyac Page 1
    A. ACTIVITY
    Activity 1(ARRANGE ME)
    1. Each group will be given an envelope containing the different steps in the
    preparation of the Trial Balance
    2. They will then arrange it according to its correct order and post it on the board.
    3. The first group who can post with its correct order shall be declared as the
    winner.
    Activity 2
    1. Using the RANDOM NAME SELECTOR, the teacher will let the students
    identify the normal balance of each account and post it on debit or credit
    column based on the following total account balances from the general
    ledger below.
    Account Names Total Balances
    Cash ₱ 150,000
    Accounts Receivable ₱ 8,000
    Supplies ₱ 6,000
    Accounts Payable ₱ 20,000
    Capital ₱ 70,000
    Drawings ₱ 10,000
    Service Income ₱ 60,000
    Rent Expense ₱ 5,000
    Advertising Expense ₱ 5,000
    Transportation ₱ 4,000
    Account Names Debit Credit

    A. ANALYSIS :

    Guide Questions:
    1. What have you noticed about your answers? Is there any
    difference between the two groups?
    2. What is the normal balance of each account?
    3. How about if you total all the balances of debit and credit column,
    are they balance or not?
    4. If the total debit unequal total credits, what will happen? Explain your
    insights.

    B. ABSTRACTION:

    1. What are the different steps in the Trial Balance preparation that we have
    discussed?
    2. Why is it important to prepare a Trial Balance?

    A Lesson Plan in Fundamentals of Accountancy,Business and Management 1


    Prepared by: Luciel A. Tuyac Page 2
    C. APPLICATION:

    Problem:
    Below are the balances of each account of Tuyac General Merchandise of
    Salug, Z.N. from its general ledger:
    Account Titles Account Balances
    Cash 95,700
    Accounts Receivable 60,000
    Merchandise Inventory 72,500
    Accounts Payable -
    L. Tuyac, Capital 230,000
    L. Tuyac, Drawing 5,000
    Sales 170,000
    Sales Returns and Allowances 11,000
    Sales Discounts 1,800
    Cost of Goods Sold 51,500
    Salaries 50,000
    Rent Expense 35,000
    Taxes and Licenses 12,000
    Advertising Expense 2,000
    Utilities Expense 3,000
    Freight out 500

    Required:
    1. Prepare a trial balance for the month of February, 2022, following the
    steps discussed earlier.

    A Lesson Plan in Fundamentals of Accountancy,Business and Management 1


    Prepared by: Luciel A. Tuyac Page 3
    IV-EVALUATION:

    1. In a 1 whole sheet of paper, prepare a Trial Balance of Rehan General


    Merchandise for April 30, 2022 based on the distributed General Ledger:

    A Lesson Plan in Fundamentals of Accountancy,Business and Management 1


    Prepared by: Luciel A. Tuyac Page 4
    V-ASSIGNMENT:

    List down the different components of a Statement of Financial Performance


    in a Merchandising Business. Place your answer on 1/4 sheet of paper. Be able
    to pass it next meeting.

    Prepared by

    LUCIEL A. TUYAC
    T-II

    Observer:

    ____________________ ____________________________

    A Lesson Plan in Fundamentals of Accountancy,Business and Management 1


    Prepared by: Luciel A. Tuyac Page 5

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