Topic/Competency: Pili National High School
Topic/Competency: Pili National High School
Topic/Competency: Pili National High School
Department of Education
Region V
DIVISION OF CAMARINES SUR
PILI NATIONAL HIGH SCHOOL
La Paz Subd., Pawili, Pili, , Camarines Sur
Introduction to Accounting
1. Define accounting.
2. Describe the nature of accounting. 3 9% 7 1,2,3,4, 5,6
3. Explain the functions of accounting in business. 7
Books of accounts
1. Identify the uses of the two books of accounts.
2. Illustrate the format of a general and subsidiary 5 16% 12 PIII
journal. (36-75)
3. Illustrate the format of a general and subsidiary
ledger
Business transactions and their analysis As applied to the
Accounting cycle of a Service business: a. Rules of debits
and credits, b. Journalizing, c. Posting, and d. Preparation 7 22% 16 PIII
of Trial Balance. (36-75)
1. Describe the nature and gives examples of business
transactions.
2. Identify the different types of business documents.
3. Analyze common business transactions using the
rules of debit and credit.
4. Solve simple problems and exercises in the analyses
of business transaction.
TOTAL 32 100% 75 18 8 9 40
Prepared by:
CRISOSTOMO A. BARRA
Teacher
Noted by:
SHERLINA H. DE LA TORRE
Asst. School Principal III
Approved by: