SESSION PLAN
Sector : HEALTH, SOCIAL AND OTHER COMMUNITY DEVELOPMENT SERVICES
Qualification Title : BOOKKEEPING NC III
Unit of Competency : JOURNALIZE TRANSACTIONS
Module Title : JOURNALIZING TRANSACTIONS CORPORATION
Learning Outcomes:
1. Prepare chart of accounts
2. Analyze documents
3. Prepare journal entry
A. INTRODUCTION
This module covers the knowledge, skills, and attitudes in preparing chart of accounts, analyze documents and
preparing journal entries for Single Proprietorship, Partnership and Corporation.
B. LEARNING ACTIVITIES
LO 1: Prepare chart of accounts.
Learning Content Methods Presentation Practice Feedback Resources Time
1. Account Title For Self-paced/ Read Information Answer self- Compare to CBLM 8
Corporation and modular Sheet No. 1.3-1 check no. 1.3-1 answer sheet hours
Paper
Basic Financial no. 1.3-1
Lecture
Statement Learning
Practical Perform Task Compare to Materials
exercises Sheet no. 1.3-1 Performance
Criteria Pencil
Checklist no. Eraser
1.3-1
LO 2: Analyze documents
Learning Content Methods Presentation Practice Feedback Resources Time
1. Type of Business Self-paced/ Read Information Answer self- Compare to CBLM 4
Documents and modular Sheet No. 1.3-2 check no. 1. 3-2 answer sheet hours
Paper
Account Title no. 1.3-2
Group
Selection Learning
discussion Materials
Interaction Pencil
Lecture Eraser
Practical
exercises
LO 3: Prepare journal entry
Learning Content Methods Presentation Practice Feedback Resources Time
1. Journalizing the Self-paced/ Read Information Answer self- Compare to CBLM 4
Stock modular Sheet No. 1.3-3 check no. 1.3-3 answer sheet hours
Paper
Transaction for no. 1.3-3
Group
Corporation Learning
discussion Perform task Compare to Materials
Lecture sheet 1.3.3 Performance
Criteria Pencil
Practical Checklist Eraser
exercises no.1.3.3
C. Assessment Plan
Written Test: Questions on:
Account Title For Corporation and Basic Financial Statement
Type of Business Documents and Account Title Selection
Journalizing the Stock Transaction for Corporation
Performance Test: Will include activities on:
Account Title For Corporation and Basic Financial Statement
Journalizing the Stock Transaction for Corporation
D. TEACHER’S SELF-REFLECTION OF THE SESSION
Prepared by: Arnel C. Himzon