A Detailed Lesson Plan in FABM 1

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

(Records Transactions of a merchandising business in the general and special Journals)
l- Objectives:
At the end of the lesson the learners are expected to:
a. Prepare journal entries, post to the ledger
b. Prepare trial balance ,work sheet
c. Complete the accounting cycle of a merchandising business
ll- Subject Matter:

a. Topic: Records transactions of a merchandising business in the general and special journal
b. Reference: ABM-Fundamentals of Accountancy, Business and Management -1
Materials: Chalk, Blackboard, Laptop
lll- Procedure:
A. Learning Activities:
TEACHER STUDENTS
l- Prayer (One student will lead the prayer, everyone will

Lets all stand up and pray the Our Father. stand up)
2. Greeting Good afternoon mam,

Good afternoon class! We are doing just fine.
How’s your day today?
3. Reminding of class rules:

Before we start, I would like to remind you
about the rules that you will be following inside Yes ma’am!
my class.
1. No one shall transfer to another seat and

get out without my permission.
2. Cellphone must be in silent mode and
put inside your bags.
3. Listen attentively and participate in our
discussion.
Alright? Did you understand what I am
saying?
4. Checking of attendance None ma’am…

Are there any absent in the class today?
Good!
5. Motivation
(All should participate)
Who among you here are have fun of writing Students will raise their hand
a diary?
So, who can share into the class about the Students will share the things he/she usually
things that you usually wrote into your diaries? wrote into the diary.
What are the nature of the content of your diary?
( call two students to share about the things

that they wrote into their diaries)
Ok, your personal experiences sounds very

interesting. Based on our experiences, we usually
wrote our daily routine, schedule, task list,
stories and even expenses into our diary, right?
Did you know that a personal diary can be
compared to a general and special journal in a
merchandising business? Just like personal diary,
a general and special journal are also used to
record the day to day transactions of the
business.
B. Lesson Proper:
1. Presentation:
So class, for this day, we are going to

tackle on how to record transactions of a
merchandising business in the General
and Special journal.
2. Discussion:
Many businesses maintain several types
of journals. The nature of the business
operations and the volume of
transactions determine the type and
number of journals needed. The simplest
type of journal is called the general
journal. This type of journal is unique
among journals because it may be used
to record any type of business
transactions. Recording all transactions in
the general journal is not cost effective
and time consuming.
So let me show you an example of

general journal. (Teacher will show an
example of general journal)
TEACHER
USERS OF ACCOUNTING
 Accounts provide useful information.
HISTORY OF ACCOUNTING
 Accounting is written since the ancient
time.
 Many evidences are found in.
MEANING OF ACCOUNTING
Accounting is the process of:
a. Identifying
b. Measuring in terms of money
c. Recording
d. Classifying
e. Summarizing
f. Analyzing interpreting
3. Analysis
Why is accounting important? Any answer (Depend on their own

understanding)
Accounting play a vital role in running a business
because it helps you track income and
expenditures, ensure statutory compliance and
provide investors management and government
with quantitative financial information which can
be used in making business decision.
4. Abstraction
Students group yourselves into two according to

your answer before (motivation question) group
1(to those who answer the successful We will ma’am.
businessman in the world), group 2(to those who
answer what is the most successful business
establishment in the Philippines.)
Differentiated question:
Group 1- List down related word to accounting.
Gruop2- List down at least 3 profession/ job
related to accounting. Ok ma’am.
TEACHER STUDENTS
Ok you done? Its group should perform or explain (Students performing and clapping)
the assigned task in front of your classmate. And
other group will rate the performance.
Okay class congratulations to all the group you Applauding

did a very good performance and all of you
actively participated, a round of applause to
everyone.
5. Valuing Me ma’am
Now that you already know the importance of My father
accounting and now that you have already know MY aunt
also that it is one of the noblest professions, My cousin
anyone here have a parent that work as an
accountant, accounting staff, accounting clerk or
any profession related to accounting?
6. Application
Make a research on making a statement

of account, and make your own
statement of account assuming that you
have a small business (sari-sari store) a
simple statement account only and
submit it on the next meeting.
IV. Evaluation: (in a ½ sheet of paper)

1.Write down at least two meaning of accounting.
2.Two user of accounting information.
V. Assignment:
The assignment is the research from application.
Prepared by:
LILIAN T. MENGULLO
Subject Teacher

A Detailed Lesson Plan in FABM 1

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A Detailed Lesson Plan in

Fundamentals of Accountancy, Business and Management 1

ll- Subject Matter:

l- Prayer (One student will lead the prayer, everyone will

2. Greeting Good afternoon mam,

3. Reminding of class rules:

1. No one shall transfer to another seat and

4. Checking of attendance None ma’am…

( call two students to share about the things

Ok, your personal experiences sounds very

So class, for this day, we are going to

So let me show you an example of

Why is accounting important? Any answer (Depend on their own

Students group yourselves into two according to

Okay class congratulations to all the group you Applauding

Make a research on making a statement

IV. Evaluation: (in a ½ sheet of paper)

The assignment is the research from application.

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