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 had last
meeting, anybody from the class who can do the
recap?

Yes. Ma’am, we discuss about

the two books of accounting and
be able to identify and
differentiate the functions of the
two books of accounting.
Very good.

Alright class, I have here a picture and I want

you to tell me anything about the picture. Is that clear
class? Yes, Ma’am.
 B. Establishing a purpose of the lesson

Teacher’s Activity Learner’s Response

What can you say about the picture? Ma’am, the picture is about a check,
bank forms and passbook.
Very good.
,
Do you know the uses of it class? No, Ma’am.

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,

who can give me the two types of bank
account? Ma’am, the two types of bank
accounts are savings account and the
current or checking account.
Very good. The two types of bank
accounts are savings account and the current
or checking account
 So, what is Savings account? Ma’am, 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. Savings account is where

the businesses deposits their money in the
bank for safekeeping. It earns a minimal
interest and have a minimum balance
requirement. 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? booklet used to record bank transactions on
a saving accounts. While ATM cards are
used for making transactions in Automated
Teller Machine. And this ATM cards, also
can be used as a debit card, where we can
use as a method of payment in various
establishments.

Very good. Class this ATM cards,

also can be used as a debit card, where we
can use as a method of payment in various
establishments.

How about the Current or Checking Ma’am, current or checking account

Account? is like a savings account with an added
feature wherein the depositor can issue
bank checks.

Very good. 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, Ma’am.

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 bank check, deposit slip, and
withdrawal slip. Moreover, we will only look at
the basic format of these forms.
Bank Check

Deposit Slip

Withdrawal Slip

Ma’am, deposit slip are documents

Class, what are deposits slip? for the deposit transaction at the bank.

Very good. (The teacher will show

an example of Deposit slips and discuss the
parts of it.

Ma’am, withdrawal slip are

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

Very good. (The teacher will show

an example of withdrawal 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 will
give each group a blank Deposit Slip, 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, Ma’am.

Each group will be given one blank deposit

slips.
 (The teacher will post the business
transactions of Jazzy Foods Company.)

(The learners will now

perform 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 Yes, Ma’am, it is very important or

at the bank? Then why? 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.
Very good.

F. Making generalization and abstractions about the lesson.

Teacher’s Activity Learner’s Response

Alright class, what are the two types of Ma’am, the two types of
accounts and its difference? accounts are savings account and
current account. The difference of the
two is that current accounts have an
added feature, the used of bank checks.

Very good. How about the bank Ma’am, deposit slip are bank
forms? The deposit and withdrawal slip? Any forms for deposit transaction and
volunteer? withdrawal slips are bank forms also for
withdrawal transactions.

Very good.

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 Yes, Ma’am.
do.

Is it clear?

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. (10 MINUTES)

I. Explain briefly the following question.

1. What is passbook?
2. What is ATM Card?
3. Differentiate savings account from
current account?

Yes, Ma’am.
II. Filled-up withdrawal slip and deposit slip in the
given transaction.

1. Lifestyle Boutique made two deposits last

May 28, 2021 in its BDO current account
with account number 349123116489. A
cash deposits amounting to 15,000.00
composed of 10 pieces of P1,000.00 and
10 pieces of P500.00 peso bills, then a
check deposit amounting to 110,000.00
composed of two check issued by BDO
amounting to 60,000.00 and Chinabank
amounting to 50,000.00.

2. Lifestyle Boutique withdraw P55,000.00

from its savings account
(SA#000713425614) at BDO on June 16, Yes, Ma’am.
2021.
 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 Yes, Ma’am.
of bond paper. Is that clear class?

That’s all for today class, please stand

up, pick up the pieces of papers under your chair.
See you next meeting.

Goodbye class. See you all in our next Goodbye, Ma’am.

meeting.

Prepared by:

Bernadette P. Ibrahim
Teacher Applicant