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Proposal For Enrichment (Fabm1)

The proposal outlines a 7 session enrichment class to review the essential steps in the accounting process for students preparing for college, including analyzing transactions, journalizing entries, posting to ledgers, adjusting entries, and preparing financial statements. Each 1-1.5 hour session will focus on key accounting concepts, principles, and skills like the accounting equation, major account types, unadjusted and adjusted trial balances, and the 10-column worksheet. Students will need basic materials like pencils, paper, a calculator, and columnar pad for practicing accounting problems in each session.

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Jericko Lian Del Rosario
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79 views2 pages

Proposal For Enrichment (Fabm1)

The proposal outlines a 7 session enrichment class to review the essential steps in the accounting process for students preparing for college, including analyzing transactions, journalizing entries, posting to ledgers, adjusting entries, and preparing financial statements. Each 1-1.5 hour session will focus on key accounting concepts, principles, and skills like the accounting equation, major account types, unadjusted and adjusted trial balances, and the 10-column worksheet. Students will need basic materials like pencils, paper, a calculator, and columnar pad for practicing accounting problems in each session.

Uploaded by

Jericko Lian Del Rosario
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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PROPOSAL

Title: Accounting 1 Enrichment


Teacher: Jericko Lian L. Del Rosario
Subject: Fundamentals of Accountancy, Business, and Management 1
Number of sessions: 7 sessions
Hrs per session: 1 – 1.5hrs

OBJECTIVE

The objective of this enrichment classes for the students is to review FABM 1, specifically the essential
steps in the accounting process, in preparation for college.
The fundamentals of this subject are very crucial for the students, especially those who will take business
courses such as Accountancy, to cope with the fast-paced lessons in Accounting.

This enrichment will focus on the 7 essential steps of the accounting process which are:
a. Analyzing transactions
b. Journalizing entries
c. Posting to the ledger
d. Preparation of the Unadjusted Trial balance
e. Adjusting entries
f. Preparation of the Adjusted Trial Balance
g. Preparation of the Financial Statements (10-column worksheet)

For the students to learn the accounting process, the teacher also must introduce certain principles and
concepts in accounting which are essential to learning the said topic. Below are the pre-requisite topics:
a. Basic Accounting Concepts and Principles
b. Accounting Equation
c. Types of Major Accounts

LESSONS

1st Session: Basic Accounting concepts & Principles and Accounting Equation (Transaction-type)
Objective: At the end of the lesson, the learners shall be able to apply the concepts &
principles in the transactions and solve problems applying the accounting equation.

2nd Session: Types of Major Accounts and Journalizing entries


Objective: At the end of the lesson, the learners shall be able to identify and classify
accounts according to the five major accounts. The learners are also expected to learn how
to record different types of transactions in accounting.

3rd Session: Posting to the ledger and preparation of Unadjusted Trial Balance
Objective: At the end of the lesson, the learners shall be able to transfer their journal entries
to the ledger, prepare the Unadjusted Trial Balance, and understand their importance.
4th Session: Adjusting Entries – Prepaid Expenses and Unearned Revenues
Objective: At the end of the lesson, the learners shall be able prepare the necessary
adjusting entries for Prepaid expense and Unearned Revenue transactions.

5th Session: Adjusting Entries – Accrued Expenses, Accrued Revenues, Depreciation and Doubtful
Objective: At the end of the lesson, the learners shall be able to prepare the necessary
adjusting entries for Accrued expense, Accrued Revenue, Depreciation, and Doubtful
transactions.

6th Session: Preparation of the Adjusted Trial balance and Financial Statements
Objective: At the end of the lesson, the learners shall be able to prepare the Adjusted Trial
Balance and Financial statements in the 10-column worksheet.

7th Session: Summarizing the Accounting process through the preparation of the whole 10-column
worksheet (from Unadjusted Trial balance to Financial statements)
Objective: At the end of the lesson, the learners shall be able to prepare the 10-column
worksheet.

MATERIALS

For this enrichment class, the students will be needing these materials:
a. Pencil
b. Yellow pad paper
c. Calculator (scientific or ordinary)
d. 10-column columnar pad

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