Detailed - Lesson - Plan - in - ABM - Fundamentals of Accountancy, Business and Management 2 - Arveeh A. Aviles

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

What can you say about the Sir the picture is about a check, bank
picture? forms, ATM and passbook.
Yes, John Dave.
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:

Now class, our lesson for today is all
about Bank Accounts.
There are two types of bank Sir the two types of bank accounts are
accounts, who can give me the two types of savings account and the current or checking
bank 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 Passbook can be defined as a

ATM 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 Sir current or checking account is like

Checking 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, Sir deposit slip are documents for
Annie Rose? 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)
Sir withdrawal slip are documents
Now let us come with withdrawal of withdrawal from a passbook.
slip, what is withdrawal slip? Yes, Christine.
Very good Christine. (the teacher

will show an example of withdrawal slips Sir bank check are documents
and discuss the parts of it) drawn against funds deposited in
your personal checking account.
Lastly, What are bank check?

Yes, Jnysz.
Very good Jnysz. (the teacher

will show an example of check slips and
discuss the parts of it)
D. Developing Mastery

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 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.

Class is it important to open an Yes sir, it is very important or
account at the bank? Then why? Yes, John helpful specially if we have a business.
Dave. 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 John Dave.
F. Making generalization and abstractions about the lesson.

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

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

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

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.

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Detailed Lesson Plan in ABM 12

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

III. Learning Resources

Teacher’s Activity Learner’s Response

Very good Samantha.

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

B. Establishing a purpose of the lesson

Teacher’s Activity Learner’s Response

Very good John Dave.

Then that would be our lesson for

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

Teacher’s Activity Learner’s Response

Very good Genelyn.

So, what is Savings account?

Anyone? Yes Rhoderick. Sir savings account where the

Who can define Passbook and Passbook can be defined as a

How about the Current or Sir current or checking account is like

Now let’s move to the different

Very good Annie Rose. (the

Very good Christine. (the teacher

Lastly, What are bank check?

Very good Jnysz. (the teacher

Teacher’s Activity Learner’s Response

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

Teacher’s Activity Learner’s Response

F. Making generalization and abstractions about the lesson.

Teacher’s Activity Learner’s Response

Teacher’s Activity Learner’s Response

Then let us start.

Teacher’s Activity Learner’s Response

II. Filled-up withdrawal slip and deposit slip

1. Lifestyle Variety shoppe made two

Teacher’s Activity Learner’s Response

That’s all for today class, please

Goodbye class. Goodbye sir.

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