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Business taxation
March 11, 2016
I.
OBJECTIVES
At the end of the period the students are expected to:
1. Explain the basic bookkeeping principles and procedures.
2. Express interest in learning the basic bookkeeping principles and procedures.
3. Execute correctly the basic bookkeeping principles and procedures.
II.
SUBJECT MATTER
A. Basic Bookkeeping Principles and Procedures
B. Materials
Journal sheets
Bookkeeping manual
Reference: Bookkeeping and Accounting Fundamentals By: Belma T.
Pestao
III.
PROCEDURE
A. Preparation
1. Prayer
2. Checking of Attendance
B. Review
Review on past lesson
C. Presentation
Introduce to the students the lesson of the day which is about the basic
bookkeeping.
D. Motivation
1. Do you know about bookkeeping?
2. Have you tried doing recording system?
3. Do you want learn about bookkeeping?
E. Application
Explain to the class the basic bookkeeping principles and procedures.
IV.
EVALUATION
Drill
V.
ASSIGNMENT
Study the next lesson
Lesson Proper:
a.)
record transactions by
Activities:
Determine the assets, Liabilities, or owners equity as indicated :
On January 1, 2016 Macoy began business called Overseas Employment Agency.
1.
2.
3.
4.
5.
Review
What is owned?
What is owes?
What is worth.:?
.MOTIVATION:
Ask the pupils if they help their parents in operating the business during
summer. Explain the import ants of following the standards in recording
transactions?
A. Developing Activities:
a.) Problem
2. Review
VI.
OBJECTIVES
Application
Explain to the class the basic bookkeeping principles and procedures.
3. EVALUATION
Drill
4. ASSIGNMENT
Study the computation of business taxation