SESSION PLAN

Sector : Health, Social, and Other Community Development Services Sector

Qualification Title : Bookkeeping NC III
Unit of Competency : Journalize Transactions
Module Title : Journalizing Transactions for Single Proprietorship
Duration : 72 hrs.

Learning Outcome:
LO1: Prepare chart of accounts
LO2: Analyze documents
LO3: Prepare journal entry
A. Introduction
This module covers the knowledge, skills, and attitude in preparing chart of accounts, analyze documents, and
preparing journal entries for single proprietorship.
B. Learning Activities

LO 1: PREPARE CHART OF ACCOUNTS

Learning Content Methods Presentation Practice Feedback Resources Time
1. Definition  Modular  Read Answer Self- Compare/check  CBLM 1 hr.
and Instruction/ Information Check 1.1-1. answers to the  Manuals
functions of Self-paced Sheet 1.1-1 Answer Key.  Books
bookkeeping “Definition  Video (CD)
and functions
of
bookkeeping”.
 Video  View video 1 hr.
presentation clip-
Bookkeepers
 and Accounts
in action
 Brainstorming  Brainstorm
the difference
between
bookkeeping
and
accounting
2. Types of  Modular  Read  Answer  Compare/  CBLM 2 hrs.
business Instruction/ Information Self-Check check  Manuals
organization Self-paced Sheet 1.1-2 1.1-2. answers to  Books
“Types of the Answer  Video (CD)
business Key.
organization”.
 Lecture  Listen to the  Trainees  Trainer
lecture on the answer the evaluates the
types of questions answer of the
business trainee
organization

3. Types of Modular Read Answer Self- Compare/check  CBLM 1 hr.

business Instruction/ Information Check 1.1-3. answers to the  Manuals
activities Self-paced Sheet 1.1-3 Answer Key.  Books
“Types of  Video (CD)
business
activities”.
4. Basic  Modular  Read  Answer  Compare/  CBLM 3 hrs.
Accounting Instruction/ Information Self-Check check  Manuals
equation Self-paced Sheet 1.1-4 1.1-4. answers to  Books
“Basic the Answer  Video (CD)
Accounting Key.
 equation”.

 Lecture  Listen to  Trainees  Trainer

lecture on the answer the evaluates the
elements of questions answer of the
basic trainee
accounting
equation
5. Basic  Modular  Read Answer Self- Compare/check  CBLM 3 hrs.
Financial Instruction/ Information Check 1.1-5. answers to the  Manuals
Statement Self-paced Sheet 1.1-5 Answer Key.  Books
“Basic  Video (CD)
Financial
Statement”.
 Video  View video
Presentation presentation
on the basic
financial
statements.
LO 2: ANALYZE DOCUMENTS
1. Types of Modular  Read Answer Self- Compare/check  CBLM 1 hr.
business Instruction/ Information Check 1.2-1. answers to the  Manuals
documents Self-paced Sheet 1.2-1 Answer Key.  Books
“Types of  Video (CD)
business
documents”.
 Collect and
compile
business
documents.
2. Account Title  Modular  Read  Answer  Compare/  CBLM 3 hrs.
 Selection Instruction/ Information Self-Check check  Manuals
Self-paced Sheet 1.2-1 1.2-2. answers to  Books
“Types of the Answer  Video (CD)
business Key.
documents”.
 Lecture  Listen to the  Trainees  Trainer
lecture on the answer the evaluates the
account title questions answer of the
selection used trainee
in single
proprietorship
LO 3: PREPARE JOURNAL ENTRY
1. Generally Modular Read Answer Self- Compare/check  CBLM 1 hr.
Accepted Instruction/ Information Check 1.3-1. answers to the  Manuals
Accounting Self-paced Sheet 1.3-1 Answer Key.  Books
Principles “Generally  Video (CD)
Accepted
Accounting
Principles”.
2. Accounting Modular Read Answer Self- Compare/check  CBLM 5 hrs.
Equation Instruction/ Information Check 1.3-2. answers to the  Manuals
Self-paced Sheet 1.3-2 Answer Key.  Books
“Accounting  Video (CD)
Equation”.
3. Journalizing  Lecture  Listen to the Answer Self- Compare/check  CBLM 4 hrs.
of Proprietor lecture on the Check 1.3-3. answers to the  Manuals
Account account title Answer Key.  Books
titles selection used  Video (CD)
in single
proprietorship
1 hr.
  Video  Watch a video
Presentation on
journalizing
business
transactions
of single
proprietor
business
Demonstration The trainee will Perform Task Evaluate work Supplies/ 5 hrs.
demonstrate Sheet 1.3-1 using the Materials:
how to journalize Performance
business Checklist 1.3-1.  Pencils
transactions of Present your  Pencil
single proprietor work to trainer Erasers
business for evaluation.  Ballpens
Keep a copy of  Journals
your work for (assorted
the next columns)
activities.  Acetate
 Marker
 Worksheet
s (Asstd.)
 Marker
Ink
 Staple
Wire

Tools:
• Stapler
• Calculator
C. Assessment Plan
 1. Written Examination
-this will include questions on the knowledge related preparing chart of accounts, analyzing documents and
preparing journal entry.

2. Performance Test
-this will include the following test: listing accounts, preparing chart of accounts, analyzing documents and
preparing journal entry.

D. Teacher’s Self- Reflection of the Session

This session covers the knowledge, skills, attitudes in preparing chart of accounts, analyzing documents and
preparing journal entry for single propritorship. Thus, this session plan is implemented and successfully followed by
the trainees.

Prepared by:

ROCHELLE JAPHIA C. CRUZ

Trainer
 SESSION PLAN

Sector : Health, Social, and Other Community Development Services Sector

Qualification Title : Bookkeeping NC III
Unit of Competency : Journalize Transactions
Module Title : Journalizing Transactions for Partnership
Duration : 24 hrs.

Learning Outcome:
LO1: Prepare chart of accounts
LO2: Analyze documents
LO3: Prepare journal entry
A. Introduction
This module covers the knowledge, skills, and attitude in preparing chart of accounts, analyze documents, and
preparing journal entries for partnership.
B. Learning Activities

LO 1: PREPARE CHART OF ACCOUNTS

Learning Content Methods Presentation Practice Feedback Resources Time
1. Types of  Modular  Read  Answer  Compare/  CBLM 2 hrs.
business Instruction/ Information Self-Check check  Manuals
organization Self-paced Sheet 1.1-1 1.1-1. answers to  Books
“Types of the Answer  Video (CD)
business Key.
 organization”.
 Lecture  Listen to the  Trainees  Trainer
lecture on the answer the evaluates the
types of questions answer of the
business trainee
organization
2. Types of Modular Read Answer Self- Compare/check  CBLM 1 hr.
business Instruction/ Information Check 1.1-2. answers to the  Manuals
activities Self-paced Sheet 1.1-2 Answer Key.  Books
“Types of  Video (CD)
business
activities”.
3. Basic  Modular  Read  Answer  Compare/  CBLM 3 hrs.
Accounting Instruction/ Information Self-Check check  Manuals
equation Self-paced Sheet 1.1-3 1.1-3. answers to  Books
“Basic the Answer  Video (CD)
Accounting Key.
equation”.

 Lecture  Listen to  Trainees  Trainer

lecture on the answer the evaluates the
elements of questions answer of the
basic trainee
accounting
equation
4. Basic  Modular  Read Answer Self- Compare/check  CBLM 3 hrs.
Financial Instruction/ Information Check 1.1-4. answers to the  Manuals
Statement Self-paced Sheet 1.1-4 Answer Key.  Books
“Basic  Video (CD)
Financial
Statement”.
  Video  View video
Presentation presentation
on the basic
financial
statements.

LO 2: ANALYZE DOCUMENTS
1. Types of Modular  Read Answer Self- Compare/check  CBLM 1 hr.
business Instruction/ Information Check 1.2-1. answers to the  Manuals
documents Self-paced Sheet 1.2-1 Answer Key.  Books
“Types of  Video (CD)
business
documents”.
 Collect and
compile
business
documents.
2. Account Title  Modular  Read  Answer  Compare/  CBLM 3 hrs.
Selection Instruction/ Information Self-Check check  Manuals
Self-paced Sheet 1.2-1 1.2-2. answers to  Books
“Types of the Answer  Video (CD)
business Key.
documents”.
 Lecture  Listen to the  Trainees  Trainer
lecture on the answer the evaluates the
account title questions answer of the
selection used trainee
in single
proprietorship
LO 3: PREPARE JOURNAL ENTRY
1. Generally Modular Read Answer Self- Compare/check  CBLM 1 hr.
Accepted Instruction/ Information Check 1.3-1. answers to the  Manuals
Accounting Self-paced Sheet 1.3-1 Answer Key.  Books
Principles “Generally  Video (CD)
Accepted
Accounting
Principles”.
2. Accounting Modular Read Answer Self- Compare/check  CBLM 5 hrs.
Equation Instruction/ Information Check 1.3-2. answers to the  Manuals
Self-paced Sheet 1.3-2 Answer Key.  Books
“Accounting  Video (CD)
Equation”.
3. Journalizing  Lecture  Listen to the Answer Self- Compare/check  CBLM 4 hrs.
of Proprietor lecture on the Check 1.3-3. answers to the  Manuals
Account account title Answer Key.  Books
titles selection used  Video (CD)
in single
proprietorship
 Video  Watch a video 1 hr.
Presentation on
journalizing
business
transactions
of single
proprietor
business
Demonstration The trainee will Perform Task Evaluate work Supplies/ 5 hrs.
demonstrate Sheet 1.3-1 using the Materials:
how to journalize Performance
business Checklist 1.3-1.
 transactions of Present your  Pencils
single proprietor work to trainer  Pencil
business for evaluation. Erasers
Keep a copy of  Ballpens
your work for  Journals
the next (assorted
activities. columns)
 Acetate
 Marker
 Worksheet
s (Asstd.)
 Marker
Ink
 Staple
Wire

Tools:
• Stapler
• Calculator
C. Assessment Plan
1. Written Examination
-this will include questions on the knowledge related preparing chart of accounts, analyzing documents and
preparing journal entry.

2. Performance Test
-this will include the following test: listing accounts, preparing chart of accounts, analyzing documents and
preparing journal entry.

D. Teacher’s Self- Reflection of the Session

This session covers the knowledge, skills, attitudes in preparing chart of accounts, analyzing documents and
preparing journal entry for partnership. Thus, this session plan is implemented and successfully followed by the
trainees.

Prepared by:

ROCHELLE JAPHIA C. CRUZ

Trainer

SESSION PLAN

Sector : Health, Social, and Other Community Development Services Sector

Qualification Title : Bookkeeping NC III
Unit of Competency : Journalize Transactions
Module Title : Journalizing Transactions for Corporation
Duration : 24 hrs.

Learning Outcome:
LO1: Prepare chart of accounts
LO2: Analyze documents
LO3: Prepare journal entry
A. Introduction
This module covers the knowledge, skills, and attitude in preparing chart of accounts, analyze documents, and
preparing journal entries for corporation.
B. Learning Activities

LO 1: PREPARE CHART OF ACCOUNTS

Learning Content Methods Presentation Practice Feedback Resources Time
1. Types of  Modular  Read  Answer  Compare/  CBLM 2 hrs.
business Instruction/ Information Self-Check check  Manuals
organization Self-paced Sheet 1.1-1 1.1-1. answers to  Books
“Types of the Answer  Video (CD)
business Key.
organization”.
 Lecture  Listen to the  Trainees  Trainer
lecture on the answer the evaluates the
types of questions answer of the
business trainee
organization
2. Types of Modular Read Answer Self- Compare/check  CBLM 1 hr.
business Instruction/ Information Check 1.1-2. answers to the  Manuals
activities Self-paced Sheet 1.1-2 Answer Key.  Books
“Types of  Video (CD)
business
activities”.
3. Basic  Modular  Read  Answer  Compare/  CBLM 3 hrs.
Accounting Instruction/ Information Self-Check check  Manuals
equation Self-paced Sheet 1.1-3 1.1-3. answers to  Books
“Basic the Answer  Video (CD)
Accounting Key.
equation”.

 Lecture  Listen to  Trainees  Trainer

lecture on the answer the evaluates the
elements of questions answer of the
basic trainee
accounting
equation
 4. Basic  Modular  Read Answer Self- Compare/check  CBLM 3 hrs.
Financial Instruction/ Information Check 1.1-4. answers to the  Manuals
Statement Self-paced Sheet 1.1-4 Answer Key.  Books
“Basic  Video (CD)
Financial
Statement”.
 Video  View video
Presentation presentation
on the basic
financial
statements.

LO 2: ANALYZE DOCUMENTS
1. Types of Modular  Read Answer Self- Compare/check  CBLM 1 hr.
business Instruction/ Information Check 1.2-1. answers to the  Manuals
documents Self-paced Sheet 1.2-1 Answer Key.  Books
“Types of  Video (CD)
business
documents”.
 Collect and
compile
business
documents.
2. Account Title  Modular  Read  Answer  Compare/  CBLM 3 hrs.
Selection Instruction/ Information Self-Check check  Manuals
Self-paced Sheet 1.2-1 1.2-2. answers to  Books
“Types of the Answer  Video (CD)
business Key.
documents”.
 Lecture  Listen to the  Trainees  Trainer
 lecture on the answer the evaluates the
account title questions answer of the
selection used trainee
in single
proprietorship
LO 3: PREPARE JOURNAL ENTRY
1. Generally Modular Read Answer Self- Compare/check  CBLM 1 hr.
Accepted Instruction/ Information Check 1.3-1. answers to the  Manuals
Accounting Self-paced Sheet 1.3-1 Answer Key.  Books
Principles “Generally  Video (CD)
Accepted
Accounting
Principles”.
2. Accounting Modular Read Answer Self- Compare/check  CBLM 5 hrs.
Equation Instruction/ Information Check 1.3-2. answers to the  Manuals
Self-paced Sheet 1.3-2 Answer Key.  Books
“Accounting  Video (CD)
Equation”.
3. Journalizing  Lecture  Listen to the Answer Self- Compare/check  CBLM 4 hrs.
of Proprietor lecture on the Check 1.3-3. answers to the  Manuals
Account account title Answer Key.  Books
titles selection used  Video (CD)
in single
proprietorship
 Video  Watch a video 1 hr.
Presentation on
journalizing
business
transactions
of single
proprietor
 business
Demonstration The trainee will Perform Task Evaluate work Supplies/ 5 hrs.
demonstrate Sheet 1.3-1 using the Materials:
how to journalize Performance
business Checklist 1.3-1.  Pencils
transactions of Present your  Pencil
single proprietor work to trainer Erasers
business for evaluation.  Ballpens
Keep a copy of  Journals
your work for (assorted
the next columns)
activities.  Acetate
 Marker
 Worksheet
s (Asstd.)
 Marker
Ink
 Staple
Wire

Tools:
• Stapler
• Calculator
C. Assessment Plan
1. Written Examination
-this will include questions on the knowledge related preparing chart of accounts, analyzing documents and
preparing journal entry.

2. Performance Test
-this will include the following test: listing accounts, preparing chart of accounts, analyzing documents and
preparing journal entry.
D. Teacher’s Self- Reflection of the Session
This session covers the knowledge, skills, attitudes in preparing chart of accounts, analyzing documents and
preparing journal entry for corporation. Thus, this session plan is implemented and successfully followed by the
trainees.

Prepared by:

ROCHELLE JAPHIA C. CRUZ

Trainer

SESSION PLAN

Sector : Health, Social, and Other Community Development Services Sector

Qualification Title : Bookkeeping NC III
Unit of Competency : Prepare Trial Balance
Module Title : Preparing Trial Balance
Duration : 16 hrs.

Learning Outcome:
LO1: List Account titles
LO2: Transfer balances from the ledger
LO3: Summarize trial balance
A. Introduction
This module covers the knowledge, skills, and attitude in listing accounts, transferring and summarizing trial
balance.
B. Learning Activities

LO 1: LIST ACCOUNT TITLES

Learning Content Methods Presentation Practice Feedback Resources Time
1. Define the  Video  View video Answer Self- Compare/ CBLM 1hr.
meaning, presentation clip-Trial Check 3.1-1. check answers Manuals
purpose, Balance to the Answer Books
example, and  Brainstorming  Brainstorm Key. Video (CD)
limitation of the meaning,
trial balance purpose,
example, and
limitation of
trial balance
2. Discuss and  Modular  Read  Answer  Compare/  CBLM I hr.
show the Instruction/ Information Self-Check check  Manuals
format of Self-paced Sheet 3.1-2 3.1-2. answers to  Chart of
Trial Balance “Types of the Answer Accounts
business Key.  Ledger
activities”.
 Lecture  Listen to the  Trainees  Trainer
lecture on the answer the evaluates
format of Trial questions the answer
Balance of the
trainee

3. List of Asset, Modular Read Information Answer Self- Compare/  CBLM 1hr
Liability, and Instruction/ Sheet 3.1-3 “List Check 3.1-3. check answers  Manuals
Equity Self-paced of Asset, to the Answer  Preparing
account titles Liability, and Key. Trial
in Equity account Balance
accordance titles in
with Chart of accordance with
Account Chart”.

Demonstration Observe Perform Task Evaluate work Supplies/ 1hr

Trainer’s Sheet # 3.1-3 using the Materials
demonstration on how to list Performance
on how to list all all the Checklist 3.1-  Pencils
the different different 3.  Pencil
account titles account titles Present your Erasers
accordingly and in accordance work to  Ballpens
properly in with the chart trainer for  Ruler
accordance with of account evaluation.  Journals
the chart of from the Keep a copy of (assorted
account from the ledger to the your work for columns)
ledger to the trial trial balance the next  Ledger
balance activities.  Worksheets
(assorted)
 Acetate
 Marker
 Envelopes
(Long)
 Worksheets
(Asstd.)
 Marker Ink
 Ledger
Book
 Staple Wire

Tools:
 Stapler
 Calculator
 4. List of Demonstration Observe Perform Task Evaluate work Supplies/ 1hr
Income and Trainer’s Sheet # 3.1-4 using the Materials
Expense demonstration on how income Performance
account titles on how to list and expenses Checklist 3.1-  Pencils
in income and are listed in 4.  Pencil
accordance expenses the trial Present your Erasers
with Chart of balance work to  Ballpens
Accounts trainer for  Ruler
evaluation.  Journals
Keep a copy of (assorted
your work for columns)
the next  Ledger
activities.  Worksheets
(assorted)
 Acetate
 Marker
 Envelopes
(Long)
 Worksheets
(Asstd.)
 Marker Ink
 Ledger
Book
 Staple Wire

Tools:
 Stapler
 Calculator
LO 2: TRANSFER BALANCES FROM THE LEDGER
1. Calculate  Modular  Read  Answer  Compare/  CBLM 1hr.
balances of Instruction/ Information Self-Check check  Manuals
the ledger Self-paced Sheet 3.2-1 3.2-1. answers to  Preparing
accounts for “Calculate the Answer Trial
checking. balances of Key. Balance
the ledger  Multi-media
accounts for
checking”.
 Video  View video
Presentation clip/PowerPoi
nt
presentation

 Demonstratio  Observe  Perform  Evaluate 1hr.

n trainer’s Task Sheet work using
demonstration 3.2-1 on the
on how to how to Performanc
calculate all calculate all e Checklist
the balances the 3.2-1.
of the ledger balances of Present
accounts for the ledger your work
checking accounts to trainer
for checking for
correctly evaluation.
Keep a copy
of your
work for the
next
activities.
2. Transfer  Modular  Read  Answer  Compare/  CBLM 1hr.
Asset, liability Instruction/ Information Self-Check check  Manuals
and equity Self-paced Sheet 3.2-1 3.2-2. answers to  Preparing
balances in “Posting the Answer Trial
accordance closing ledger Key. Balance
with Chart of balances into  Multi-media
Accounts a Trial
Balance”.
 Video  View video
Presentation clip/PowerPoi
nt
presentation
 Demonstratio  Observe  Perform  Evaluate 1hr.
n trainer’s Task Sheet work using
demonstration 3.2-2 on the
on how to how Performanc
calculate all balances e Checklist
the balances from the 3.2-2.
of the ledger ledger are Present
accounts for being your work
checking transferred to trainer
in a trial for
balance evaluation.
Keep a copy
of your
work for the
next
activities.

3. Transfer Demonstration Observe Perform Task Evaluate work Supplies/ 30 min.

Income and Trainer’s Sheet # 3.2-3 using the Materials
 expenses demonstration on how to Performance
balances in on how income transfer Checklist 3.2-  Pencils
accordance and expense Income and 3.  Pencil
with Chart of balances from expenses Present your Erasers
Accounts the ledger are balances in work to  Ballpens
being transferred accordance trainer for  Ruler
in a trial balance with Chart of evaluation.  Journals
Accounts Keep a copy of (assorted
your work for columns)
the next  Ledger
activities.  Worksheets
(assorted)
 Acetate
 Marker
 Envelopes
(Long)
 Worksheets
(Asstd.)
 Marker Ink
 Ledger
Book
 Staple Wire

Tools:
 Stapler
 Calculator
LO 3: SUMMARIZE TRIAL BALANCE
1. Total Debits  Multi-media  View video Perform Task Evaluate work  CBLM 30mins
and credits presentations clip/PowerPoi Sheet 3.3-1 on using the  Manuals
with 100% nt how to Performance  Preparing
 accuracy presentation Prepare trial Checklist 3.3- Trial
 Lecture  Trainer balance with 1. Present Balance
discusses 100% your work to  Multi-media
about adding accuracy trainer for
debits and evaluation.
credits Keep a copy of
balances in your work for
the Trial the next
Balance and activities.
make it equal
 Demonstratio  Observe
n trainer’s
demonstration
on how to
calculate all
the balances
of the ledger
accounts for
checking
2. Extract Trial  Multi-media  View video Perform Task Evaluate work  Preparing 1 hr.
Balances presentations clip/PowerPoi Sheet 3.3-2 on using the Trial
with 100% nt how to extract Performance Balance
accuracy presentation trial balances Checklist 3.3-  Multi-media
 Demonstratio  Observe with 100% 2. Present 1 hr.
n trainer’s accuracy your work to
demonstration trainer for
on how to evaluation.
extract trial Keep a copy of
balances with your work for
100% the next
accuracy activities.
C. Assessment Plan
1. Written Examination
-this will include questions on the knowledge related listing accounts, transferring and summarizing
balances from a ledger
2. Performance Test
-this will include the following test: listing accounts, transferring and extracting Trial Balances and total
debits and credits with 100% accuracy.

D. Teacher’s Self- Reflection of the Session

This session covers the knowledge, skills, attitudes in listing accounts, transferring and summarizing trial
balances from a ledger. Thus, this session plan is implemented and successfully followed by the trainees.

Prepared by:

ROCHELLE JAPHIA C. CRUZ

Bookkeeping NC III Trainer

SESSION PLAN

Sector : Health, Social, and Other Community Development Services Sector

Qualification Title : Bookkeeping NC III
Unit of Competency : Posting transactions
Module Title : Posting transactions
Duration : 16 hrs.

Learning Outcome:
LO1: Prepare ledger
 LO2: Transfer journal entries
LO3: Summarize ledger
A. Introduction
This module covers the knowledge, skills, and attitude in preparing ledger, transferring journal entries to ledger and
summarizing ledger
B. Learning Activities

LO 1: PREPARE LEDGER
Learning Content Methods Presentation Practice Feedback Resources Time
1. Define the  Video  View video Answer Self- Compare/ CBLM 1hr.
meaning, presentation clip-Trial Check 3.1-1. check answers Manuals
purpose, Balance to the Answer Books
example, and  Brainstorming  Brainstorm Key. Video (CD)
limitation of the meaning,
trial balance purpose,
example, and
limitation of
trial balance
2. Discuss and  Modular  Read  Answer  Compare/  CBLM I hr.
show the Instruction/ Information Self-Check check  Manuals
format of Self-paced Sheet 3.1-2 3.1-2. answers to  Chart of
Trial Balance “Types of the Answer Accounts
business Key.  Ledger
activities”.
 Lecture  Listen to the  Trainees  Trainer
lecture on the answer the evaluates
format of Trial questions the answer
Balance of the
trainee
3. List of Asset, Modular Read Information Answer Self- Compare/  CBLM 1hr
Liability, and Instruction/ Sheet 3.1-3 “List Check 3.1-3. check answers  Manuals
Equity Self-paced of Asset, to the Answer  Preparing
account titles Liability, and Key. Trial
in Equity account Balance
accordance titles in
with Chart of accordance with
Account Chart”.

Demonstration Observe Perform Task Evaluate work Supplies/ 1hr

Trainer’s Sheet # 3.1-3 using the Materials
demonstration on how to list Performance
on how to list all all the Checklist 3.1-  Pencils
the different different 3.  Pencil
account titles account titles Present your Erasers
accordingly and in accordance work to  Ballpens
properly in with the chart trainer for  Ruler
accordance with of account evaluation.  Journals
the chart of from the Keep a copy of (assorted
account from the ledger to the your work for columns)
ledger to the trial trial balance the next  Ledger
balance activities.  Worksheets
(assorted)
 Acetate
 Marker
 Envelopes
(Long)
 Worksheets
(Asstd.)
 Marker Ink
 Ledger
 Book
 Staple Wire

Tools:
 Stapler
 Calculator
4. List of Demonstration Observe Perform Task Evaluate work Supplies/ 1hr
Income and Trainer’s Sheet # 3.1-4 using the Materials
Expense demonstration on how income Performance
account titles on how to list and expenses Checklist 3.1-  Pencils
in income and are listed in 4.  Pencil
accordance expenses the trial Present your Erasers
with Chart of balance work to  Ballpens
Accounts trainer for  Ruler
evaluation.  Journals
Keep a copy of (assorted
your work for columns)
the next  Ledger
activities.  Worksheets
(assorted)
 Acetate
 Marker
 Envelopes
(Long)
 Worksheets
(Asstd.)
 Marker Ink
 Ledger
Book
 Staple Wire
 Tools:
 Stapler
 Calculator
LO 2: TRANSFER JOURNAL ENTRIES
1. Transferring  Modular  Read  Answer  Compare/  CBLM 1hr.
journal Instruction/ Information Self-Check check  Manuals
entries Self-paced Sheet 2.2-1 2.2-1. answers to  Preparing
“Transferring the Answer Trial
journal Key. Balance
entries”.  Multi-media

 Video  View video

Presentation clip/PowerPoi
nt
presentation

 Demonstratio  Observe  Perform  Evaluate 1hr.

n trainer’s Task Sheet work using
demonstration 2.2-1 on the
on how to how to Performanc
transfer calculate all e Checklist
journal entries the 2.2-1.
balances of Present
the ledger your work
accounts to trainer
for checking for
correctly evaluation.
Keep a copy
of your
 work for the
next
activities.

2. Transfer  Modular  Read  Answer  Compare/  CBLM 1hr.

Asset, liability Instruction/ Information Self-Check check  Manuals
and equity Self-paced Sheet 3.2-1 3.2-2. answers to  Preparing
balances in “Posting the Answer Trial
accordance closing ledger Key. Balance
with Chart of balances into  Multi-media
Accounts a Trial
Balance”.
 Video  View video
Presentation clip/PowerPoi
nt
presentation
 Demonstratio  Observe  Perform  Evaluate 1hr.
n trainer’s Task Sheet work using
demonstration 3.2-2 on the
on how to how Performanc
calculate all balances e Checklist
the balances from the 3.2-2.
of the ledger ledger are Present
accounts for being your work
checking transferred to trainer
in a trial for
balance evaluation.
Keep a copy
of your
work for the
next
 activities.

4. Transfer Demonstration Observe Perform Task Evaluate work Supplies/ 30 min.

Income and Trainer’s Sheet # 3.2-3 using the Materials
expenses demonstration on how to Performance
balances in on how income transfer Checklist 3.2-  Pencils
accordance and expense Income and 3.  Pencil
with Chart of balances from expenses Present your Erasers
Accounts the ledger are balances in work to  Ballpens
being transferred accordance trainer for  Ruler
in a trial balance with Chart of evaluation.  Journals
Accounts Keep a copy of (assorted
your work for columns)
the next  Ledger
activities.  Worksheets
(assorted)
 Acetate
 Marker
 Envelopes
(Long)
 Worksheets
(Asstd.)
 Marker Ink
 Ledger
Book
 Staple Wire

Tools:
 Stapler
 Calculator
LO 3: SUMMARIZE TRIAL BALANCE
3. Total Debits  Multi-media  View video Perform Task Evaluate work  CBLM 30mins
and credits presentations clip/PowerPoi Sheet 3.3-1 on using the  Manuals
with 100% nt how to Performance  Preparing
accuracy presentation Prepare trial Checklist 3.3- Trial
 Lecture  Trainer balance with 1. Present Balance
discusses 100% your work to  Multi-media
about adding accuracy trainer for
debits and evaluation.
credits Keep a copy of
balances in your work for
the Trial the next
Balance and activities.
make it equal
 Demonstratio  Observe
n trainer’s
demonstration
on how to
calculate all
the balances
of the ledger
accounts for
checking
 4. Extract Trial  Multi-media  View video Perform Task Evaluate work  Preparing 1 hr.
Balances presentations clip/PowerPoi Sheet 3.3-2 on using the Trial
with 100% nt how to extract Performance Balance
accuracy presentation trial balances Checklist 3.3-  Multi-media
 Demonstratio  Observe with 100% 2. Present 1 hr.
n trainer’s accuracy your work to
demonstration trainer for
on how to evaluation.
extract trial Keep a copy of
balances with your work for
100% the next
accuracy activities.

C. Assessment Plan
1. Written Examination
-this will include questions on the knowledge related listing accounts, transferring and summarizing
balances from a ledger
2. Performance Test
-this will include the following test: listing accounts, transferring and extracting Trial Balances and total
debits and credits with 100% accuracy.

D. Teacher’s Self- Reflection of the Session

This session covers the knowledge, skills, attitudes in listing accounts, transferring and summarizing trial
balances from a ledger. Thus, this session plan is implemented and successfully followed by the trainees.

Prepared by:

ROCHELLE JAPHIA C. CRUZ

Bookkeeping NC III Trainer