Republic of the Philippines
Department of Education
Region XI
Schools Division of Davao de Oro
Mawab District
LORENZO S. SARMIENTO SR. NATIONAL HIGH SCHOOL
CLASSROOM OBSERVATION TOOL (COT)
LESSON PLAN
FOR SENIOR HIGH SCHOOL IN FUNDAMENTALS OF ABM 1
I. Objectives
At the end of the lesson the students should be able to:
1. Identify the uses of the two books of accounts; Journal and ledgers;
2. Illustrate the format of General Ledger and General Journal;
3. Explain the use of General ledger and General Journal.
II. Subject Matter
Topic: Chapter 9- Books of Accounts
Subtopic: Books of Accounts
Reference: FUNDAMENTALS OF ABM 1
Materials: Smart tv, Laptop, SLMs and Printed Visual Sheets
III. METHODOLOGY
A. Preparatory Activity
1. Routine Activity
a. Prayer
b. Greetings
c. Check of attendance
d. Review of the previous lesson
The teacher will ask the students about the new ideas on the FUNDAMENTALS OF ABM focusing
on BOOKS OF ACCOUNTS.
B. Review
The teacher also will introduce a new topic that pertains on ACCOUNTING
EQUATION (THE ACCOUNTING EQUATION)
Teacher also recalls their discussions from their previous lesson.
C. Motivation (20 minutes)
1. Ask the learners for 10 examples of business transactions.
2. Prove that for every transaction should appear in General Ledger and General Journal.
INSTRUCTION/DELIVERY/DICUSSION ( 40mins.)
1. Discuss the Journal
- There are two types of Journal, the General Journals and Special Journals.
2. Discuss the ledger
- There are two types of ledger: the General Ledger and Subsidiary ledger.
Republic of the Philippines
Department of Education
Region XI
Schools Division of Davao de Oro
Mawab District
LORENZO S. SARMIENTO SR. NATIONAL HIGH SCHOOL
D. Presentation of the Topic I think you are now ready to our new discussion today. So class
our topic for today is all about the Books of Accounts.
E. Presentation of the Objectives:
The teacher let the students read the objectives of the lesson.
IV. LESSON PROPER: (4A’s)
F. Activity: Practice (60mins.)
TASK 1 : Ordering concept
Use the following problems for practice.
Instruction:
Okay! I have here the ordering concept for each transaction., tell whether the
following transaction is Debit or Credit.
ANALYSIS :Enrichment ( 40minutes)
Journalize the given transactions.
ABSTRACTION
The teacher shows a Video presentation to the students.
(The Books of Accounts)
A span of 20 minutes will set for this activity.
APPLICATION
Guide Question/s: Instructions: (PROBLEM SOLVING)
Answer based on your ANALYSIS. Analyze the problem carefully.
1. The owner invested cash of P150,000.00.
2. Purchased the equipment at P120,000.00 cash
V. EVALUATION (Quiz)
1. Enumerate all special Journals.
①Cash Receipts Journal
②Cash Disbursement Journal
③Purchase Journal(Purchase Journal on Account)
④Sales Journal (Sales Journal on Account)
Republic of the Philippines
Department of Education
Region XI
Schools Division of Davao de Oro
Mawab District
LORENZO S. SARMIENTO SR. NATIONAL HIGH SCHOOL
VI. ASSIGNMENT (Assess what you have learned)
Instruction: Identify the appropriate special journal to be used for every source document listed
below: (4pts.)
① Official Receipt issued by the company
② Charge invoice issued by the company
③ Charge invoice from supplier
④ Official Receipt from a supplier as proof of payment of account
Prepared by:
MARY JANE B. TAMBIS
SHS – Teacher II Checked by:
MARIA JOY J. ELIZAN
Master Teacher I
Republic of the Philippines
Department of Education
Region XI
Schools Division of Davao de Oro
Mawab District
LORENZO S. SARMIENTO SR. NATIONAL HIGH SCHOOL
