Instructional Planning

(The process of systematically planning, developing, evaluating and managing the instructional
process by using principles of teaching and learning - D.O. 42, s. 2016)
Detailed Lesson Plan (DLP) Format

Esperanza Senior High School

School Grade Level 11
Teacher Daisy O. Pao Learning Area FABM 1
Time 7:30-8:20(T) 10:39-11:29(Th) Quarter Quarter 3 (Week 6)
9:48-10:38(F) 11:30-1:20(W)
Dates/Days Mar 20-24, 2023 Semester Second Semester

I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the business transactions and
their analysis to include definition and nature of business transactions, types of
source or business documents, and the rules of debits and credits

B. Performance Standards The learners are able to identify business and non-business transactions,
numerate the types of business documents, recite the rules of debit and credit,
and apply these to simple cases
C. Learning Competencies / Objectives The learners will be able to analyze common business transactions using the
rules of debit and credit

Write the LC code for each ABM_FABM11- IIIg-j-27

Rules of Debit and Credit
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials Pages FABM 1 Quarter 3-Module 6 pp. 1-28
3. Textbook Pages
4. Additional Materials from Learning Laptop, PowerPoint, DLP/TV, video
Resource (LR) portal
Ballada, Win. 2018. "Basic Financial Accounting and Reporting 21st Edition."
B. Other Learning Resources Fundamentals of Accountancy Business and Management 1. 2016. DepEd K to
12 Curriculum Guide.
V. PROCEDURES
• Prayer
Introductory Activity • Arranging of chairs
• Checking of attendance
• Review of previous lesson
• Presentation of new topic
Directions: For each transaction, state the accounts to be debited and accounts
Activity/Strategy to be credited with their corresponding amount. Complete the table
below. Write your answers on a sheet of paper.

Romeo Masigasig is an event planner. The transactions that he had in his

business were:
 1. He invested P110,000 in cash to start his own business.
2. He paid P5,100 monthly rent.
3. He bought furniture for the office for P15,000 cash.
4. He paid for the laptop computer worth P54,000.
5. He performed services for P12,000 in cash.
6. He performed services for P10,800 on credit.
7. He bought a fax machine for P7,500.
8. He received P5,400 from clients on account.
9. He paid P10,000 for salaries.
10. He withdrew P4,500 cash for personal use.
Directions: Write TRUE if the analysis for each transaction is correct and
Analysis FALSE if it is not. Write your answers on a sheet of paper.
1. The owner invested P30,000 cash in her nail salon.
Analysis:
Increase in Asset: Cash P30,000
Increase in Owner’s Equity Owner’s Capital P30,000
2. The businessman bought supplies for P3,000 cash.
Analysis:
Increase in Asset: Laundry Supplies P3,000
Increase in Liability: Accounts Payable P3,000
3. The owner purchased furniture for P5,500 on account.
Analysis:
Increase in Asset: Furniture and Fixtures P5,500
Decrease in Asset: Accounts Receivable P5,500
4. The business bought a lot for P50,000 paying cash of P20,000 with the
balance covered by a promissory note.
Analysis:
Increase in Asset: Land P50,000
Decrease in Asset: Cash P20,000
Increase in Liability: Notes Payable P30,0004
5. The owner withdrew cash of P6,000 from the business.
Analysis:
Decrease in Asset Cash P6,000
Decrease in Owner’s Equity Owner’s Capital P6,000
6. The owner invested cash of P30,000 in an automotive repair shop on
February 2, 2020.
Analysis:
Increase in Asset Cash P30,000
Increase in Owner’s Equity Owner’s Capital P30,000
7. The owner paid P150 for business permits.
Analysis:
Decrease in Owner’s Equity Taxes and Licenses P150
Decrease in Asset Cash P150
8. The owner bought machinery and equipment costing P15,000 by paying
P10,000 from the business funds and issuing a promissory note for the
balance.
Analysis:
Increase in Asset Machinery and Equipment P15,000
Increase in Asset Cash P10,000
Increase in Liability Notes Payable P25,000
9. The owner bought tools for P7,000 cash.
Analysis:
Increase in Asset Tools P7,000
Increase in Liability Accounts Payable P7,000
10. The owner of the business paid P12,000 for advertising.
Analysis:
Decrease in Owner’s Equity: Advertising Expense P12,000
Decrease in Asset: Cash P12,000
Specific Objectives:
a. determine the rules of debit and credit and
 b. analyze common business transactions using the rules of debit and credit
Abstraction
The basis of the rules of debits and credits is how the effects of the transaction
on the accounting elements are treated. Changes in assets, liabilities, owner’s
equity, revenue, and expenses are shown either on the left or on the right side of
an account. The left side of an account is called the debit side and the right side
is called the credit side. To show the effects of debit and credit entries to an
account, postings are made to T- Accounts. T-Account is a representation to
separate debit from credit in the form of “T”, whereas debit entry is put in the left
while credit entry is in the right side.

When analyzing and solving transactions using the T-accounts, the accounting
equation must always be considered. The equation is as follows:
Assets = Liabilities + Owner’s Equity

This equation presents the resources controlled by the enterprise, the present
obligations of the enterprise, and the residual interest in the assets. The logic of
debiting and crediting is related to the accounting equation. Transactions may
require additions to both sides (left and right sides), subtractions from both sides
(left and right sides), or an addition and subtraction on the same side (left or right
side), but in all cases the equality must be maintained (Ballada, 2019).

The recorded increase and decrease in the T-Account is determined by the

account type. If there is an increase in assets, you will record it as debits (on the
left side of the T-Account). If there is a decrease in assets, you will record it as
credits (on the right side). Debit is the normal balance of the asset accounts.

Increases in liabilities are recorded on credits and decreases on debits. The

same rule applies with the owner’s equity accounts—increases are recorded on
credits and decreases are on debits.

For income and expense accounts, the rules of debits and credits are based on
the relationship of these accounts to owner’s equity. If there is an income, it will
increase owner’s equity while if there is an expense, it is considered as a
decrease in owner’s equity. If there is an increase in income, it will be recorded
as credits and if there is an adjustment (decrease), it will be recorded as debits.
Increases in expenses are recorded as debits and decreases are as credits.
 The illustration below summarizes the rules of debit and credit. The side from
which the account recorded its increase is the normal account balance of the
specific account. The accounts which have a normal debit balance are asset,
owner’s withdrawal, and expense. The accounts which have a normal credit
balance are liability, owner’s equity, and income accounts.

For better understanding of the rules of debit and credit, the teacher will explain
the transaction details of Sarimanok Ads Design owned by Maria Matulungin for
the month of April. ( Transactions will be presented on the screen for discussion
and analysis)
Directions: Record the transactions directly into the T-accounts. The transactions
Application are independent from one another. Write your answers on a sheet of paper.
Use the following account titles:

Cash Owner’s Withdrawals

Accounts Receivable Professional Fees
Office Equipment Salaries Expense
Office Furniture Rent Expense
Accounts Payable Utilities Expense
Owner’s Capital Miscellaneous Expense

a. The owner deposited P280,000 in the name of his business.

b. He purchased a 4-in-1 equipment from Limay Equipment for P4,950, paying
P1,000 in cash and the balance on account.
c. He bought chairs and tables for the office for P12,300 cash.
d. He purchased furniture from Orion Company for P2,750 in cash.
e. He received and paid the telephone bill from Ph Telecom amounting to
P1,080.
f. He billed his customers P12,940 for services on account.
g. He paid P1,850 the electric bill from BEBECO.
h. He paid P3,500 for the membership fee.
i. He received P17,650 in cash for services rendered.
j. He paid P1,000 to partially settle accounts with Orion Company.
k. He paid P8,400 for the monthly rental of the place.
l. He paid P3,500 for the salaries of employees.
Directions: Establish the following T-Accounts. Write your answers on a
Assessment sheet of paper.
Cash Masunurin, Capital
Accounts Receivable Masunurin, Withdrawals
Supplies Laundry Revenues
Prepaid Insurance Salaries Expense
Equipment Rent Expense
Furniture and Fixtures Utilities Expense
Accounts Payable Miscellaneous Expense

On January 1, 2017, Jaime Masunurin opened BLS Laundry Shop. Throughout

the month of January, the following transactions were completed:
 a. He deposited P400,000 in a bank account in the name of the business.
b. He bought chairs and a table and paid them with P5,700 cash.
c. He bought supplies on account from Morong Supply Inc. P3,250.
d. He paid P5,750 for the monthly rental of the place.
e. He bought washing machines and dryers from Bataan Equipment Corp.
amounting to P115,000. He paid them with P35,000 in cash and the balance
on account.
f. He earned P19,250 revenues on cash basis for the first half of the month.
g. He bought insurance for one year for P5,800.
h. He paid accounts to Bataan Equipment Corp. worth P7,000.
i. He paid P7,000 for the electric bill.
j. He earned P12,350 revenues on cash basis for the second half of the month.
k. He paid P7,400 for the salaries of the part-time assistants.
l. He withdrew P4,500 cash for personal use.
m. He paid accounts to Morong Supply Inc. worth P2,750.
n. He paid P2,800 to the city government for sidewalk repair assessment.
o. He paid miscellaneous expenses for the month worth P1,000.
Assignment/Agreement Directions: Establish the T-Accounts for the following accounts. Write
your answers on a sheet of paper.
Cash Atienza, Capital
Accounts Receivable Atienza, Withdrawals
Cleaning Supplies Cleaning Revenues
Prepaid Insurance Salaries Expense
Cleaning Equipment Rent Expense
Service Vehicle Advertising Expense
Notes Payable Telephone Expense
Accounts Payable Miscellaneous Expense
Lee Atienza recently established a business that will operate as Atienza
Cleaning Service. The following are his transactions for February 2020:
Feb. 1 He invested P62,000 cash in his business.
3 He acquired cleaning supplies on account worth P21,400.
5 He acquired cleaning equipment on account amounting to
P15,600.
6 He bought a service vehicle worth P47,000; paid P10,000 and
the balance will be paid within 30 days; issued a note payable.
7 He paid P7,300 for the rent.
9 He received P31,800 cash for cleaning services rendered.
10 He paid P1,700 for a newspaper advertisement.
12 He bought an insurance premium covering 6 months, recorded
as prepaid insurance for P4,800.
13 He paid P9,000 on account.
14 He paid P2,200 for miscellaneous expenses.
15 He billed customers with P18,600 for cleaning services
rendered.
16 He paid P8,400 for salaries.
20 He collected P9,800 from the customers on account last
February15.
22 He paid the note payable worth P2,400.
25 He paid P900 for the telephone bill.
28 He paid P1,700 for the salaries of full-time and part-time
employees.
28 He billed P22,500 from customers for cleaning services
rendered.
28 He withdrew P10,000 from the business.

V. REMARKS

VI. REFLECTION
A. No. of learners who earned 80% on the
formative assessment.
B. No. of learners who require additional
activities for remediation.
C. Did the remedial lessons work? No. of
learners who have caught up with the lesson.
D. No. of learners who continue to require
remediation.
E. Which of my teaching strategies worked
well? Why did these work?
F. What difficulties did I encounter which my
principal or supervisor can help me solve?
G. What innovation or localized materials did I
use/discover which I wish to share with other
teachers?

Prepared by: Checked by:

DAISY O. PAO RECHIE A. LAZALITA

Teacher II School Principal I