SESSION PLAN
Sector : Health, Social and other Community Development Services
Qualification Title : Bookkeeping NCIII
Unit of Competency : Journalize Transactions
Module Title : Journalizing Transactions
Learning Outcomes:
Upon completion of this module, the trainees must be able to:
1. Prepare Chart of Accounts
2. Analyze Documents
3. Prepare Journal Entry
A. Introduction
This unit of competency deals with the skills, knowledge and attitude required to log or record business transactions in
an accounting journal.
B. Learning Activities
LO1. Prepare Chart of Accounts
Learning Content Methods Presentation Practice Feedback Resources Time
1. Bookkeeping Lecture Read Information Answer Self- Trainee checks - CBLM
and Accounting Self-paced Sheet 1.1-1 Check 1.1-1 answers against - Accounting
Definition, learning “Bookkeeping and the answer key Manual
Functions and Accounting” 1.1-1 - Internet
Principles - PowerPoint
Presentations
2. Types of Lecture Read Information Answer Self- Trainee checks - CBLM
Business Self-paced Sheet 1.1-2 “Types of Check 1.1-2 answers against - Accounting
Organizations learning Business the answer key Manual
Organizations” 1.1-2 - Internet
- PowerPoint
Presentations
3. Chart of Lecture Read Information Answer Self- Trainee checks - CBLM
Accounts Self-paced Sheet 1.1-3 “Chart of Check 1.1-3 answers against - Accounting
learning Accounts for the answer key Manual
Business” 1.1-3 - Internet
- PowerPoint
Presentations
4. Prepare Chart of Demo Refer to Task Sheet Perform Task Trainer - CBLM
Accounts 1.1-4 “Prepare Chart Sheet 1.1-4 evaluates - Accounting
of Accounts for Single “Prepare Chart of trainee’s output Manual
Proprietorship” Accounts for using the - Internet
Single Performance - PowerPoint
Proprietorship” Criteria Presentations
Checklist 1.1-4
LO2. Analyze Documents
Learning Content Methods Presentation Practice Feedback Resources Time
1. Types of Lecture Read Information Answer Self- Trainee checks - CBLM
Business Self-paced Sheet 1.2-1 “Different Check 1.2-1 answers against - Accounting
Documents learning Types of Business the answer key Manual
Documents” 1.2-1 - Internet
- PowerPoint
Presentations
2. Analyzing Lecture Read Information Answer Self- Trainee checks - CBLM
documents and Self-paced Sheet on 1.2-2 Check 1.2-2 answers against - Accounting
selection of learning “Analyzing and the answer key Manual
account titles selection of account 1.2-2 - Internet
titles” - PowerPoint
Trainer Presentations
Demonstration Refer to Task Sheet Perform Task evaluates
1.2-2 “Analyze Sheet 1.2-2 trainee’s output
Transactions and “Analyze using the
Select Account Titles” Transactions and Performance
Select Account Criteria
Titles” Checklist 1.2-2
LO3. Prepare Journal Entry
Learning Content Methods Presentation Practice Feedback Resources Time
1. Generally Lecture Read Information Answer Self- Trainee checks - Accounting
accepted Self-paced Sheet 1.3-1 Check 1.3-1 answers against Manual
accounting learning “Accounting the answer key - Internet
principles/ Principles and 1.3-1 - Phil.
Philippine Philippine Financial Financial
Financial Reporting Standards” Reporting
Reporting Standards
Standards - CBLM
2. Different types Lecture Read Information Answer Self- Trainee checks - Accounting
of accounting Self-paced Sheet 1.3-2 Check 1.3-2 answers against Manual
journal learning “Accounting the answer key - Internet
Journals” 1.3-2 - Phil.
Financial
Reporting
Standards
- CBLM
3. Business Lecture Read Information Answer Self- Trainee checks - CBLM
transactions Self-paced Sheet 1.3-3 “Types of Check 1.3-3 answers against - Accounting
and events learning Business the answer key Manual
transactions and 1.3-3 - PowerPoint
events” Presentations
4. Debit and Lecture Read Information Answer Self- Trainee check - CBLM
Credit Account Self-paced Sheet 1.3-4 “Debit Check 1.3-4 answers against - Accounting
Titles learning and Credit Account the answer key Manual
Titles” 1.3-4 - Internet
- PowerPoint
Demonstration Refer to Task Sheet Perform Task Trainer Presentations
1.3-4 “Prepare T- Sheet 1.3-4 evaluates
Accounts for a Single “Prepare T- trainee’s output
Proprietorship” Accounts for a using the
Single Performance
Proprietorship” Criteria
Checklist 1.3-4
5. Journal Entry Lecture Read Information Answer Self- Trainee check - CBLM
Procedures Self-paced Sheet 1.3-5 “Process Check 1.3-5 answers against - Accounting
learning of Entry to Journal the answer key Manual
Worksheet” 1.3-5 - Internet
- PowerPoint
Demonstration Refer to Task Sheet Perform Task Trainer Presentations
1.3-5 “Record Sheet 1.3-5 evaluates
transactions and “Record trainee’s output
events to Journal transactions and using the
Book” events to Journal Performance
Book” Criteria
Checklist 1.3-5
6. Basic Financial Lecture Read Information Answer Self Trainee checks - CBLM
Statement Self-paced Sheet 1.3-6 “Basic Check 1.3-6 answers against - Accounting
learning Financial Statement the answer key Manual
for Sole 1.3-6 - Internet
Proprietorship” - PowerPoint
Presentations
Demonstration Refer to Task Sheet Perform Task Trainer
1.3-6 “Write a Basic Sheet 1.3-6 evaluates
Financial Statement “Write a Basic trainee’s output
for Sole Financial using the
Proprietorship” Statement for Performance
Sole Criteria
Proprietorship” Checklist 1.3-6
C. Assessment Plan:
Written Assessment: Trainee/s will be assessed on their knowledge, skills and attitudes in logging or recording business
transactions in an accounting journal.
Performance Assessment: Trainee/s will be assessed while giving a demo on logging and recording business transactions.
D.Trainer’s Self- Reflection of the Session:
Date Developed: Document No. LGUM-BKP3-0301
Issued by:
BOOKKEEPING NC III
January 2018
Developed by: LGU Malita Page 4 of 4
Journalize Transactions
Aubrey E. Bautista Revision #: 00
