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 we Sir we discuss about the two books of
had last meeting, anybody from the class accounting and be able to identify and
who can do the recap? differentiate the functions of the two books of
Yes, Samantha. accounting.

Very good Samantha.

Alright class, I have here a picture Yes, sir.

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 picture? Sir the picture is about a check, bank
Yes, John Dave. forms and passbook.

Very good John Dave.

Do you know the uses of it class?

 No, sir.
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.
There are two types of bank accounts, Sir the two types of bank accounts are
who can give me the two types of bank savings account and the current or checking
account? account.
Yes, Genelyn.

Very good Genelyn.

So, what is Savings account?

Anyone? Yes Rhoderick. Sir savings account where the

business deposits money in the bank for
safekeeping. It earns a minimal interest and
have a minimum balance requirement.
Very good Rhoderick, and these
savings accounts are linked with passbook
and ATM cards which I have shown you
earlier.

Who can define Passbook and ATM Passbook can be defined as a

cards? Volunteer? Yes, Angel Ferry. booklet used to record bank transactions on
a saving accounts. While ATM cards are
used for making transactions in Automated
Teller Machine.
Very well said, Angel Ferry. Class
this ATM cards also can be used as a debit
card where you can used to make payment
in various establishment.

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

Now let’s move to the different bank

forms. Every bank has a corresponding bank
form for almost every transaction, but we will
limit 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, Annie

Rose? Sir deposit slip are documents for
the deposit transaction at the bank.
Very good Annie Rose. (the
teacher will show an example of Deposit
slips and discuss the parts of it)

Now let us come with withdrawal Sir withdrawal slip are documents of
slip, what is withdrawal slip? Yes, Christine. withdrawal from a passbook.

Very good Christine. (the teacher

will show an example of Deposit 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 its group will choose its
leader. I want you to fill up these bank
forms and the group who will finish it quickly
will be declared 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 sir.

(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
account at the bank? Then why? Yes, John
Dave.
Very good John Dave.
Yes sir, it is very important or
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.

F. Making generalization and abstractions about the lesson.

Teacher’s Activity Learner’s Response

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

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 sir.

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 sir.
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 sir.

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 sir.