PowerPoint Presentation
By: Daryl S. Melo BSEd 3-BMy PresentationInEducational
Technology II
ObjectivesAt the end of the lesson the students will be able
to:
describe the Assets, Liabilities and Owners Equity and its
categories;
recognize the Assets, Liabilities and Owners Equity on the
Balance Sheet; and
construct the Balance Sheet together with its parts: Assets,
Liabilities and Owners Equity.
TopicAssets, Liabilities, and Owners EquityReferenceTechnology
and Livelihood Education the New Grade 9, pages
293-295MaterialsPower point presentation, video, receipts, Laptops,
projector
Subject Matter
A. Pre-Activities
1. Drill: The teacher will group the students into five, give
them random receipts, record it into a paper and compute for the
total purchase.Developmental Tasks
MotivationThis video will last for 4 minutes. It is all about
the role of accounting in business.
PresentationThe teacher will present the lesson for today:
Assets, Liabilities and Owners Equity by showing an example of
Balance Sheet on the power point presentation.The teacher will
present the categories of Assets, Liabilities and Owners Equity
with examples via power point presentation.MY TOPIC
ApplicationThe five groups should have one laptop and they will
be given terms with amount and ask them to construct a balance
sheet using Microsoft Word or Microsoft Excel.
EvaluationA. Identification: Identify the following
statement.
1. These are assets that are not expected to be converted into
cash within a period of one year. ANS: Noncurrent Assets2. This
refers to the amount retained from profits. ANS: Retained
Earnings
3. These are what a business owes to others for resources that
were furnished to the business.
4. These are noncurrent assets that have physical substance.
ANS: Tangible Assets
5. This pertains to the amount the owner has invested in the
business. ANS: Owners Equity
B. Identification: Identify if the term is Asset, Liabilities or
Owners Equity.
LandSalaries PayableRetained EarningsAccounts PayablePatents
AssignmentAnswer the following question. E-mail your answers to
[email protected]. Deadline: 12MN.
Are Retained Earning in a business equal or not equal to cash?
Explain.Is goodwill considered an intangible asset? Explain.
