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.

Page 2 of 5

Session Plan
Sector
Qualification Title
Unit of Competency
Module Title

:
: Bookkeeping NC III
: Journalize Transactions
: 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
Content
Methods
Definition and Brainstorming
functions of
Video
bookkeeping
presentation
and accounting

Presentation

View video clip

Bookkeepers and
Accountants in
action
Brainstorm the

Practice

Answer SelfChecks

Feedback

Checks

answers
with
answer key

Resources

Time
hrs.

PREPARED BY: ___________________________________

Page 3 of 5

difference between
bookkeeping and
accounting

Types of
business
organization

Lecture

Listen to the lecture

on the types of
business
organization
Read Information

Sheet 1.1-3

Answer Selfchecks

Types of
business
activities

Modular selfpaced

Basic
accounting
equation

Lecture

Listen to the lecture

on the elements of
basic accounting
equation.

Answer Selfchecks

Basic financial
statement

Modular selfpaced

Read Information

Sheet 1.1-4
View video
presentation on the
basic financial
statements

Answer Selfchecks

Read Information

Sheet 1.2-1 Types of

business document
Collect and compile
business

Answer Selfchecks

LO. 2. Analyze documents

Types of
Modular selfbusiness
paced
documents

Answer Selfchecks

Checks
answers
with
answer key
Checks
answers
with
answer key
Checks

answers
with
answer
key

Checks
answers
with
answer key

Checks

answers
with
answer key

hrs.

PREPARED BY: ___________________________________

Page 4 of 5

Account Title
Selection

Lecture

LO. 3. Prepare journal entry

Generally
Modular Self-
Accepted
paced
Accounting
Principles
Accounting

Equation
Journalizing of
Lecture

Proprietor
Video
account titles
Presentation

LO. 4.

documents
Listen to the lecture
on the account title
selection used in
single
proprietorship
Read Information
Sheet 1.3-1

Answer Selfchecks

Checks
answers
with
answer key

hrs.

hrs.

Listen to the lecture

on the procedures
in journalizing of

proprietor account
titles.
Watch a video on
journalizing
business
transactions of
single proprietor
business

Answer selfcheck 1.3-3

Perform task
sheet 1.3-3
hrs.

hrs.

PREPARED BY: ___________________________________

Page 5 of 5

C. Assessment Plan:

D. Teachers Self- Reflection of the Session.

PREPARED BY: ___________________________________