Detailed Lesson Plan in ABM 12

I. Objectives
a. Content Standard: The learners demonstrate an understanding of the types
of bank accounts, basic transaction, and documents related to bank deposits
and withdrawal.
b. Performance Standard: The learners shall be able to share samples of bank
account and documents in class and discuss their uses and importance.
c. Learning Competencies / Objectives with the LC Code:
Given several activities the learners are expected to do the following with
80% proficiency:

 Identify the types of bank accounts normally maintained by a business

ABM_FABM12-IIc-5
 Differentiate a savings account from a current or checking account
ABM_FABM12-IIc-6
 Value the importance of having a bank account
 Prepare bank deposit and withdrawal slips
ABM_FABM12-IIc-7

II. Content
The Bank Account

III. Learning Resources

a. References:
 Accountancy, Business and Management Curriculum Guide pages 3-6
 Fundamentals of Accountancy, Business, and Management 2
(Learning Materials)

IV. Procedures
A. Reviewing previous lesson/presenting the new lesson:

Teacher’s Activity Learner’s Response

Just a short recap of the discussion Ma’am, we discussed about the two
we had last meeting, anybody from the books of accounting and was able to
class who can do the recap? identify and differentiate the functions of the
Yes, __________. two books of accounting.

Very good, ________.

Alright class, I have here a picture Yes, Ma’am.

and I want you to tell anything about the
picture. Is that clear class?

B. Establishing a purpose of the lesson

Teacher’s Activity Learner’s Response

What can you say about the Ma’am, the picture is about a check,
picture? bank forms and passbook.
Yes, _________.

Very good, _________.

 Do you know the uses of these No, Ma’am.
checks, bank forms and passbook?

Then that would be our lesson for

today.

C. Presenting examples / instances of the new lesson / discussing new

concepts:

Teacher’s Activity Learner’s Response

Now class, our lesson for today is all
about Bank Accounts.
Ma’am, the two types of bank
There are two types of bank accounts are savings account and the
accounts, who can give me the two types of current or checking account.
a bank account?
Yes, _________.

Very good, _________.

So, what is Savings account?

Ma’am, savings account is where the
Anyone? Yes ________. business deposits money in the bank for
safekeeping. It earns a minimal interest and
have a minimum balance requirement.

Very good, and these savings

accounts are linked with a passbook and
ATM cards which I have shown you earlier.

Who can define Passbook and Passbook can be defined as a

ATM cards? Any volunteer? Yes, ______? booklet used to record bank transactions on
a saving account. While ATM cards are
used for making transactions in an
Automated Teller Machine.
Very well said, ______. Class,
this ATM cards can also be used as a debit
card where you can used to make payment
in various establishments.

How about the Current or Ma’am, current or checking account

Checking Account? Yes, ______? is like a savings account with an added
feature wherein the depositor can issue
bank checks.
Very good. Like with savings
account, checking accounts do have also
passbook and ATM cards. Bank check as
an acceptable form of payment allows
depositors to pay large sums of money
using one sheet of paper instead of carrying
currencies. Is it clear class? Yes, Ma’am.

Now let’s move on to the different

bank forms. Every bank has a
corresponding bank form for almost every
transaction, but we will limit our discussion
only with deposit slip, withdrawal slip and
bank check. Moreover, we will only look at
the basic format of these forms.

What are deposits slip? Yes, Ma’am, deposit slip are documents
________? for the deposit transaction at the bank.

Very good. (the teacher will show

an example of Deposit slips and discuss the
parts of it)
Ma’am. withdrawal slip are
Now let us come with withdrawal documents of withdrawal from a passbook.
slip, what is a withdrawal slip? Yes,
_______?

Very good. (the teacher will show

an example of withdrawal slips and discuss
the parts of it)

D. Developing Mastery

Teacher’s Activity Learner’s Response

Alright class, I will divide you into
five groups and each group will choose its
leader. I want you to fill up these bank
forms and the group who will finish it quickly
will be the winner. Few reminders only
class, every member should cooperate with
its leader, don’t be noisy and observe
sportsmanship. This activity will last only for
10 minutes. Is that clear class? Yes, Ma’am.

(the teacher will post the business (the learners will now perform
transactions of ABC company.) the task.)

E. Finding practical application of concepts and skills in daily living.

Teacher’s Activity Learner’s Response

Class is it important to open an Yes Ma’am, it is very important or
account at the bank? Then why? Yes, helpful specially if we have a business.
________? Aside from the interest that the bank offers
to its depositor, it is also convenient in
every business transaction when we use a
check.
Very good.

F. Making generalization and abstractions about the lesson.

Teacher’s Activity Learner’s Response

Alright class, what are the two Ma’am, the two types of accounts
types of accounts and its difference? Yes are savings account and current account.
_______? The difference of the two is that current
 accounts have an added feature, the used
of bank checks.
Very good ______. How about
the bank forms? The deposit and Ma’am, deposit slip are bank forms
withdrawal slip? Any volunteer? Yes for deposit transaction and withdrawal slips
_______? are bank forms also for withdrawal
transactions.
Very good _______.

G. Application

Teacher’s Activity Learner’s Response

Now class, we’re going to have a
game which we call “Do This!”
I have here a dice, you are going
to throw it away then what ever will appear
on the top of the dice then that is what you
are going to do.
Is it clear? Yes Ma’am.

Then let us start.

H. Evaluating Learning

Teacher’s Activity Learner’s Response

Alright class, please get ½ sheet
of paper lengthwise and answer the
following question.
I. Explain briefly the following question.

1. What is passbook?
2. What is ATM Card? Yes Ma’am.
3. Differentiate savings account from
current account?

II. Filled-up withdrawal slip and deposit slip

in the given transaction.

1. Lifestyle Variety shoppe made two

deposits last February 19, 2019 in
its BDO current account with
account number 612543151879. A
cash deposits amounting to
10,000.00 composed of 10 pieces of
1,000.00 pesos bill, then a check
deposit amounting to 125,000.00
composed of two check issued by
BDO and Chinabank.
2. Lifestyle Variety Shoppe withdraw
from its savings account
(SA#000213455513) at BDO.
 J. Assignment

Teacher’s Activity Learner’s Response

Alright class, for your assignment
bring an example of a bank check. Print it in
a A4 size of bond paper. Is that clear class? Yes Ma’am.

That’s all for today class, please

stand up, pick up the pieces of papers
under your chair. See you next meeting.

Goodbye class. Goodbye and thank you Ma’am..

Prepared by:

Kimberly Joyce A. Lopez

Teacher Applicant