HOW TO USE THIS DOCUMENT

ABOUT THE SESSION PLAN:

Session Plan, same as Training Plan or Lesson Plan, is a written document prepared
by the trainer that shows logical order of activities that he wants to happen in a training
session.

It gives trainer & his learners an overview on where they are and where they are
going. It serves as record of training sessions and as a starting point for additional training. It
is also extremely helpful for a trainer who takes over another session.

GUIDELINES IN USING THIS FORM:

 Derive the learning outcomes from the Module of Instructions.
 List the required knowledge and skills, and organize the learning content.
 Identify the appropriate training method.
 List the Competency-Based Learning Materials to use in Presentation, Practice,
and Feedback.
 List the resources needed, as well as the time allotted for each topic.
 Prepare an assessment plan for the unit of competency.
 Write a self-reflection after facilitating the session.
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Session Plan

Sector :
Qualification Title : Bookkeeping NC III
Unit of Competency : Journalize Transactions
Module Title : Journalizing transactions for single proprietorship

Learning Outcomes:
1. Prepare chart of accounts
2. Analyze documents
3. Prepare journal entry

A. Introduction
This module covers the knowledge, skills, and attitude in preparing chart of accounts, analyze documents and
preparing journal entries for single proprietorship.

B. Learning Activities
LO. 1. Prepare chart of accounts
Learning Presentation Practice Feedback Resources Time
Content Methods
 Definition and  Brainstorming  View video clip –  hrs.
functions of  Video Bookkeepers and
bookkeeping presentation Accountants in
 Checks
and accounting action
 Answer Self- answers
 Brainstorm the
Checks with
difference between
answer key
bookkeeping and
accounting

 Types of  Lecture  Listen to the lecture  Answer Self-  Checks

business on the types of checks answers
organization business with
organization answer key

PREPARED BY: ___________________________________

 Page 3 of 4

 Types of  Modular self-  Read Information  Answer Self-  Checks

business paced Sheet 1.1-3 checks answers
activities with
answer key
 Basic  Lecture  Listen to the lecture  Answer Self-  Checks 
accounting on the elements of checks answers
equation basic accounting with
equation. answer
key
 Basic financial  Modular self-  Read Information  Answer Self- 
statement paced Sheet 1.1-4 checks  Checks
 View video answers
presentation on the with
basic financial answer key
statements
LO. 2. Analyze documents
 Types of  Modular self-  Read Information  Answer Self- 
business paced Sheet 1.2-1 Types of checks  Checks
documents business document answers
hrs.
 Collect and compile with
business answer key
documents
 Account Title  Lecture  Listen to the lecture  Answer Self- 
 Checks
Selection on the account title checks
answers
selection used in hrs.
with
single
answer key
proprietorship
LO. 3. Prepare journal entry
 Generally  Modular Self-  Read Information   
Accepted paced Sheet 1.3-1
hrs.
Accounting
Principles

PREPARED BY: ___________________________________

 Page 4 of 4

 Accounting     
Equation
 Journalizing of  Lecture  Listen to the lecture  Answer self-
Proprietor  Video on the procedures check 1.3-3
account titles Presentation in journalizing of  Perform task
proprietor account sheet 1.3-3
titles.
 Watch a video on hrs.
journalizing
business
transactions of
single proprietor
business

    
LO. 4.
     
hrs.



C. Assessment Plan:

D. Teacher’s Self- Reflection of the Session.

PREPARED BY: ___________________________________