LA UNION CULTURAL INSTITUTEGov. Lucero St., San Fernando City, La Union HIGH SCHOOL DEPARTMENTANNUAL WORK PLANBASIC ACCOUNTING 10 FIRST/THIRD QUARTERS.Y. 2015-2016Unit 1 - INTRODUCTION TO ACCOUNTING A. History of Accounting1. Definition and importance of accounting 2. Phases of accounting3. Forms of business organizationB. The Accounting Equation1. Effects of business transactions on the accounting equation 2. Debits and creditsUnit 2 - THE ACCOUNTING CYCLE (Part I) A. Overview of the Accounting CycleB. Journalizing

Methods Of Assessment1. Notebook2. Quizzes3. Performance Tasks (Worksheets and Journals)4. Homework5. Recitation6. Practical Examination

POLICIES AND PROCEDURES 1. Deadlines: Deadlines are strictly enforced. Late submission of any requirement is not allowed and merits a zero. 2. Missed Quizzes/Tests: Make-up tests are conditionally given. Students are expected to approach the teacher to request for make-up test upon return to school after an absence. 3. Student Handbook: Rules in the classroom will always be in accordance / compliant with the Student Handbook. 4. Submission of Requirements: All requirements must be personally submitted to the subject teacher only. Projects, papers or any other requirement coursed through the Faculty Area or any other teacher will not be recognized.

SECOND/FOURTH QUARTERS.Y. 2015-2016Unit 3 THE ACCOUNTING CYCLE (PART II)A. Adjusting Entries (review)B. Adjusted Trial BalanceC. Overview of the Basic Financial Statements D. The 10-Column WorksheetE. Closing Entries & Reversing EntriesUnit 4 FINANCIAL STATEMENTS A. Income StatementB. Balance SheetC. Cash Flow StatementD. Financial Statement AnalysisMethods Of Assessment1. Quarter Examination2. Quizzes3. Performance Tasks- Worksheets- Personal Balance Sheet- Financial Statements taken from an activity.4. Homework5. Recitation6. Notebook7. Practical Examination

POLICIES AND PROCEDURES 1. Deadlines: Deadlines are strictly enforced. Late submission of any requirement is not allowed and merits a zero. 2. Missed Quizzes/Tests: Make-up tests are conditionally given. Students are expected to approach the teacher to request for make-up test upon return to school after an absence. 3. Student Handbook: Rules in the classroom will always be in accordance / compliant with the Student Handbook. 4. Submission of Requirements: All requirements must be personally submitted to the subject teacher only. Projects, papers or any other requirement coursed through the Faculty Area or any other teacher will not be recognized.

1La Union Cultural InstituteBasic Accounting 10S.Y. 2015-2016