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    DLL #8 ACCTG. - Bus. Transactions

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    Cab Vic
    The document is a daily lesson log for an accounting class that covers business transactions and their analysis from January 16-19, 2017. The objectives are to understand business transactions, the types of business documents, and rules of debits and credits. Students will learn to identify transactions, documents, and apply debit/credit rules. The content covered includes the nature of business transactions, types of source documents, and analyzing transactions using debit/credit rules. Learning resources include materials like handouts and presentations. The schedule includes reviewing transactions, identifying document types, analyzing transactions with debit/credit rules, and a quiz and long test to evaluate learning.

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    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd

    DLL #8 ACCTG. - Bus. Transactions

    Uploaded by

    Cab Vic
    367 views2 pages
    The document is a daily lesson log for an accounting class that covers business transactions and their analysis from January 16-19, 2017. The objectives are to understand business transactions, the types of business documents, and rules of debits and credits. Students will learn to identify transactions, documents, and apply debit/credit rules. The content covered includes the nature of business transactions, types of source documents, and analyzing transactions using debit/credit rules. Learning resources include materials like handouts and presentations. The schedule includes reviewing transactions, identifying document types, analyzing transactions with debit/credit rules, and a quiz and long test to evaluate learning.

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    The document is a daily lesson log for an accounting class that covers business transactions and their analysis from January 16-19, 2017. The objectives are to understand business transactions, the types of business documents, and rules of debits and credits. Students will learn to identify transactions, documents, and apply debit/credit rules. The content covered includes the nature of business transactions, types of source documents, and analyzing transactions using debit/credit rules. Learning resources include materials like handouts and presentations. The schedule includes reviewing transactions, identifying document types, analyzing transactions with debit/credit rules, and a quiz and long test to evaluate learning.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    367 views2 pages

    DLL #8 ACCTG. - Bus. Transactions

    Uploaded by

    Cab Vic
    The document is a daily lesson log for an accounting class that covers business transactions and their analysis from January 16-19, 2017. The objectives are to understand business transactions, the types of business documents, and rules of debits and credits. Students will learn to identify transactions, documents, and apply debit/credit rules. The content covered includes the nature of business transactions, types of source documents, and analyzing transactions using debit/credit rules. Learning resources include materials like handouts and presentations. The schedule includes reviewing transactions, identifying document types, analyzing transactions with debit/credit rules, and a quiz and long test to evaluate learning.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 2

    GR.

    11 School: SAN JUAN NATIONAL HIGH SCHOOL - SHS


    DAILY LESSON LOG #8 Teacher: EVELYN S. PLAZA
    Teaching Dates & Time: 16 - 19 Jan. 2017 / 12:30 - 1:30 pm
    Learning Area: ABM - ACCOUNTING

    16-Jan 17-Jan 17-Jan 18-Jan


    I. OBJECTIVES:
    A. Content Standards The learners demonstrate an understanding of the business transactions & their analysis, to Schedule of Long Test #2
    include definition and nature of business transactions, types of source or business documents 1. To determine the learning
    and the rules of debits and credits competencies of the
    students
    B. Performance Standards The learners shall be able to: 2. To identify the strong and
    Identify business and non-business transactions, enumerate the types of business documents, weak areas of competencies
    recite the rules of debit and credit and apply these to simple cases. the students have
    3. To identify the topics the
    C. Learning Competencies/ 1. Describe the nature and 2. Identify the different types 3. Analyze common business students find w/ difficulty
    Objectives give examples of business of business documents transactions using the rules
    transactions ABM_FABM11-IIIg-j-26 of Debit & Credit
    ABM_FABM11-IIIg-j-25 ABM_FABM11-IIIg-j-27

    II. CONTENT Chapt. 10: Business Transactions & Their Analysis As Applied to the Accounting
    Cycle of:
    A. Service Business 1. Rules of Debits & Credits
    2. Journalizing/Posting

    III. LEARNING RESOURCES blackboard, chalk, copy of lecture handouts, powerpoint presentation (if available), Journal & Ledger Papers

    IV. REFERENCES Simplified Accounting for Sole Proprietorship - Abeleda, pp.


    pp. 195 - 199 pp. 198-199 pp. 202-205

    IV. PROCEDURES Recall and discussion of the past lesson:


    A. Review of the past lesson The class will individually The students will identify the The class will identify and
    give examples of Special category of each given discuss the different types of
    Journals & Subsidiary transactions - to record or not source documents
    Ledgers
    B. Establishing a purpose for It is very important for students Every business transactions Each recorded transaction has
    the lesson to identify when a business has its source of diff. types an effect on the Debit and
    should record a transaction of documents Credit side of a T-Account,
    or not for every particular w/c is the very basic & impt.
    event for the preparation of financial
    statements

    C. Presentation of the New Sample written transactions Different Types of Source Sample written transactions
    Lesson will be shown to the students Documents will be explain will be shown and discuss
    w/ corresponding lecture & by the teacher while showing
    discussion some actual samples

    D. Generalization/Summary The students will give their own insights/views of what & how they understand the lesson

    E. Application Practice Exercises Sample transactions will be Individual Activity:


    given, students will identify Solving Transactions samples
    what type of source document

    F. EVALUATION Quiz #7

    V. ASSIGNMENT Study the 2 Books of Accounts Study the Debit & Credit Study for Long Test #2

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