The document is a lesson plan for teaching accounting students about normal account balances and debit and credit transactions. The lesson plan identifies learning objectives of identifying normal account balances and determining debit and credit rules. It outlines a learning procedure that includes an activity to identify account balances, a discussion of balances and rules, and an evaluation activity. The lesson aims to teach students the fundamentals of normal account balances.
The document is a lesson plan for teaching accounting students about normal account balances and debit and credit transactions. The lesson plan identifies learning objectives of identifying normal account balances and determining debit and credit rules. It outlines a learning procedure that includes an activity to identify account balances, a discussion of balances and rules, and an evaluation activity. The lesson aims to teach students the fundamentals of normal account balances.
The document is a lesson plan for teaching accounting students about normal account balances and debit and credit transactions. The lesson plan identifies learning objectives of identifying normal account balances and determining debit and credit rules. It outlines a learning procedure that includes an activity to identify account balances, a discussion of balances and rules, and an evaluation activity. The lesson aims to teach students the fundamentals of normal account balances.
The document is a lesson plan for teaching accounting students about normal account balances and debit and credit transactions. The lesson plan identifies learning objectives of identifying normal account balances and determining debit and credit rules. It outlines a learning procedure that includes an activity to identify account balances, a discussion of balances and rules, and an evaluation activity. The lesson aims to teach students the fundamentals of normal account balances.
Download as DOCX, PDF, TXT or read online from Scribd
Download as docx, pdf, or txt
You are on page 1/ 2
Region XII
Department of Education K to 12 Regional Mass Training Dolores Tropicana Resort, General Santos City
LESSON PLAN Content Standard: The Learners demonstrate an understanding of an Account normal balance, and illustrate the basic debit and credit transactions.
Performance Standard: The learners shall be able to identify the normal balances of an account, and can illustrate the
Code: ABM_FABM12-lla-b-3
I. Objectives: 1. Identify the normal balance of an account. 2. Determine the rules of debit and credit transactions.
II. Subject Matter:
Topic: The normal balance of an account. Reference: Fundamental of Accounting Textbook, Curriculum Guide Materials: LCD projector, laptop, paper
III. Learning Procedure:
A. Preliminaries 1. Prayer 2. Greetings 3. Checking of Attendance 4. Classroom Standards 5. Review of the previous lesson
B. Lesson Proper B.1. Activity
The students will identify the normal balance of an account presented by the teacher using metacards. ( Left or Right Game – Individual )
Instruction: The students will choose whether going to the right or left according to their understanding of the normal balance of each account.
B.2. Analysis
The Teacher will state the normal balances of an account, and the rules of debit and credit.
B.3. Abstraction
1. Does then word debit means increase?
2. Does the word credit means decrease? B.4. Application
The Teacher will let the student enumerate the normal balance of each account under asset account, liabilities and owners equity.
IV. Evaluation
On the space provided, put a check . to accounts whose normal balances are credit and put an to account whose normal balance are debit.
1. Interest Income
2. Notes Receivable
3. Cash
4. Accounts Payable
5. Building
V. Assignment / Agreement
Advance study for the next topic the recording of journal entries.
Prepared by: Observed by:
GRACELYN B. AGUILAR ________________________ ________________________
________________________ ________________________
________________________ ________________________
Noted by: ARTURO D. TINGSON , JR Regional Education Program Supervisors -LRMDS
