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January, 2018
MRS. CARMELITA A. SINSON
PRINCIPAL IV
LIGAO NATIONAL HIGH SCHOOL
GUILID, LIGAO CITY
Madam:
Good day!
The Grade 12-ABM4 students of Senior High School Department are conducting a research entitled, “The
Effectiveness Of the Proposed E-Learning Module in Accounting for Senior High School”. The study aims to ease the
difficulties of the ABM students in Accounting. The researchers would like to test the effectivity of the E-Learning
module to the performance of the students in terms of mastery of concept, level of engagement and their attitude
towards the module. We would like to conduct pre-test and post-test to the students of Grade 11-ABM2 regarding our
research. In connection with this, we are requesting for your permission to conduct the said activity.
We are hoping that this would merit your approval. Thank you and God bless.
Yours Sincerely,
Recommendation of Approval:
BRENLY B. MENDOZA
Assistant Principal Designate for SHS
Approved:
CARMELITA A. SINSON
Secondary School Principal IV
136
VALIDATION FORM
Introduction:
This validation form is designed to evaluate and validate the developed e-learning module. This
validation form is divided into three parts: part 1 is about the content of the developed learning module;
part 2 is about how the pedagogy shown in the e-learning module and part 3 is the over-all visual appeal
of the developed e-learning module.
Instruction:
Please encircle the score that best describes each criterion based on your observation. Please be
guided that 5 is the highest rating you may give for each item in the observation category if it satisfies the
performance level of the developed learning module while 1 is the lowest rating. Your comments and
suggestions are very much welcome in order to further improves the e-learning module.
Numerical
OBSERVATION CATEGORY COMMENTS AND SUGGESTIONS
Rating
CONTENT
1. Does the content cover all 5
knowledge and conform to or depart 4
from the conventions of the module’s 3
genre that is timely and relevant to the 2
updated accounting topics? 1
2. Does the content adequately cover 5
requirements that meet its objectives 4
and competencies required by the 3
accounting subject? 2
1
3. Are topics or concepts related to 5
accounting presented in sufficient 4
details? 3
2
1
4. Does the content engage its learners 5
and thought provoking content that 4
persuades the learners to solve more 3
problems? 2
1
PEDAGOGY
1. Does the methodology used in the 5
module based on the fulfilling its 4
objectives? Is it pedagogically sound? 3
2
1
TOTAL:
I CERTIFY the correctness and authenticity of the ratings of the developed module in
Accountancy, Business and Management for Senior High School.
________________________________
Validator
________________________________
Date
139
DIRECTION: Choose the best answer. Write the letter in your answer sheet.
a. Balance sheet
b. Income statement
c. Closing entry
d. Adjusting entry
12. Fundamental Accounting Equation
a. Assets = Liabilities/Owner’s Equity
b. Assets = Liabilities x Owner’s Equity
c. Assets = Liabilities + Owner’s Equity
d. Liabilities = Owner’s Equity(Assets)
13-15. Find the missing amounts.
a. Php 763 000
b. Php 278 000
c. Php 340 000
d. Php 325 000
ASSETS (Php) LIABILITIES (Php) OWNER’S EQUITY (Php)
540 000 200 000 13. ?
14. ? 310 000 453 000
708 000 15. ? 430 000
16. Economic resources owned by the business expected for future gain.
a. Asset
b. Liabilities
c. Owner’s Equity
d. Expenses
17. Includes the interest of the owners in the business; claims of the owners on the
assets of the business; and the investment of the owner plus or minus the results
of the operations
a. Asset
b. Liabilities
c. Owner’s Equity
d. Expenses
18. Include debts, obligations to pay and claims of the creditors on the assets of the
business
a. Liabilities
b. Assets
c. Expenses
d. Owner’s Equity
19. Arrange the following steps in preparing the Balance Sheet.
I. Use the basic accounting equation to make a balance sheet
II. Choose the date for the balance sheet
III. Prepare the header of the balance sheet
IV. List all current assets.
V. List all non-current assets, also known as long-term assets
VI. Determine current liabilities.
VII. Calculate all long-term liabilities, also known as fixed liabilities
142
IV. Under the journal reference (J.R.) column of the ledger, copy the page
number of the journal.
a. I,II,III,IV
b. II,IV,III,I
c. III,IV,I,II
d. IV,I,II,III
28-30. Given the General Journal of Hong Services above complete what’s missing
below.
General Ledger
Account: Cash Account No. 28?
Date Explanation Journal Debit Credit Balance
Reference
2015
May 2 J-1 29? 30?
a. 110
b. 310
c. Php 200 000
d. 2015
31. Entries used to update the accounts prior to the preparation of Financial
Statements because they affect more than one accounting period.
a. Ledger
b. Worksheet
c. Chart of Accounts
d. Adjusting Journal entry
32. Why do we need to adjust journal entries?
a. For the company’s safety.
b. To know the current records.
c. To avoid overstatement or understatement of balance sheet items and
income statement items.
d. To locate the loss items of the company.
33. Income already received but not yet earned.
144
a. Unearned Income
b. Prepayments
c. Accrued Income
d. Accrued Expense
34. Expenses already paid but not yet incurred or used.
a. Unearned Income
b. Prepayments
c. Accrued Income
d. Accrued Expense
35. Expenses already incurred or used, but not yet paid.
a. Unearned Income
b. Prepayments
c. Accrued Income
d. Accrued Expense
36. Losses due to uncollectible accounts.
a. Unearned Income
b. Prepayments
c. Bad Debts/Doubtful Accounts
d. Depreciation Expense
37. The allocation of plant asset cost over its estimated useful life. This is the
expense allotted for the wear and tear of property, plant and equipment due to
passage of time.
a. Unearned Income
b. Prepayments
c. Bad Debts/Doubtful Accounts
d. Depreciation Expense
38. Income already earned but not yet received.
a. Unearned Income
b. Prepayments
c. Accrued Income
d. Accrued Expense
39-40. Rent paid last July amounted to Php 21 000, of which Php 14 000 has already
expired. This was initially recorded as Prepaid Rent upon payment.
a. Php 3 000
b. Php 6 000
c. Php 7 000
d. Php 2 500
145
41. Update the owner’s capital account at the end of the period. They also eliminate
the balances of the nominal Accounts to ready them for the next accounting
period.
a. Ledger
b. Worksheet
c. Closing Entry
d. Adjusting Journal entry
42. Which is true?
a. Expenses- credit , Income- credit
b. Expenses- debit , Income- debit
c. Expenses- credit , Income- debit
d. Expenses- debit , Income- credit
43. Arrange the following steps in preparing the closing entry.
I. Close the drawing account.
II. Close the income accounts.
III. Close the income summary to capital.
IV. Close the expense accounts.
a. II,IV,III,I
b. II,III,IV,I
c. IV,I,III,II
d. IV,III,I,II
Find what’s missing.
44-47.
a. Php 30 000
b. Php 268 000
c. Php 222 000
d. Php 278 000
Cheng Corporation
Closing Entry
For year ended December 31, 2016
1. To close revenue account
Service Income Php 500 000
Income Summary 500 000
2. To close the expense account
Income Summary 44. ?
Expenses 222 000
3. To close the net income
Income summary 45. ?
C, Capital 46. ?
4. To close the drawing to capital
C, Capital 30 000
C, Drawing 47. ?
48-50.
a. Php 299 850
b. Php 399 850
146
c. Php 60 000
d. Php 75 850
Gemma Corporation
Closing Entry
For year ended December 31, 2016
1. To close revenue account
Service Income 48?
Income Summary 49?
2. To close the expense account
Income Summary .74 850
Expenses 74 850
3. To close the net income
Income summary 325 000
G, Capital 352 000
4. To close the drawing to capital
G, Capital 60 000
G, Drawing 50. ?
51. A common tool and a summary devised used by the accountants to gather on a
sheet of paper all the information needed for the preparation of the financial statements,
adjusting entries, closing entries, and the post-closing trial balance.
a. Ledger
b. Worksheet
c. Closing Entry
d. Adjusting Journal entry
52. What is the first step in preparing a worksheet?
a. Assets, Liabilities
b. Income, Expenses
c. Net income, Net loss
d. Debit, Credit
54. In writing the heading on the top center of the worksheet the format that should be
follow is:
a. Name of business
Name of working paper
Period covered
147
a. Php 12 500
b. Php 2 000
c. Php 8 000
d. Php 7 200
59-60. Find what’s missing.
a. 100 400
b. 100 600
c. 100 300
d. 100 500
THE EFFECTIVENESS OF THE PROPOSED ELECTRONIC MODULE IN ACCOUNTING FOR SENIOR HIGH SCHOOL
TABLE OF SPECIFICATIONS IN FABM1
PRE-TEST
TOTAL 2 60 26 21 13 100%
DIRECTION: Choose the best answer. Write the letter in your answer sheet.
h. Service income
12. The annual portion of the cost of tangible assets such as buildings, machineries
and equipment charged as expense for the year.
a. Depreciation expense
b. Wage expense
c. Utility expense
d. Miscellaneous expense
13. If you were an investor where would you invest your money? In a company with
a. High income and high expenses
b. Low income and low expenses
c. Low income and high expenses
d. High income and low expenses
14. The chart of accounts is compose of
a. Balance sheet accounts only
b. Income statements accounts only
c. Both Balance sheet and Income statement accounts
d. None of the above
15. Find the net income of Taehyong’s Ship Repair Services.
Taehyong’s Ship Repair Services
Income Statement
For Month Ended August 31, 2016
c. Php 65 000
d. Php 56 000
17. Economic resources owned by the business expected for future gain.
e. Asset
f. Liabilities
g. Owner’s Equity
h. Expenses
18. Summary of the financial balances of an individual or organization, whether it be
a sole proprietorship, a business partnership, a corporation, private limited
company or other organization such as Government or not for-profit entity. It is
use to evaluate the financial health of the company.
a. Balance sheet
b. Income statement
c. Closing entry
d. Adjusting entry
19. An expense related to the use of electricity, fuel, water, and telecommunication
facilities.
a. Depreciation expense
b. Wage expense
c. Utility expense
d. Miscellaneous expense
20. Accounts, namely revenue and expense are classified as nominal or temporary
accounts.
a. Balance sheet
b. Income statement
c. Closing entry
d. Adjusting entry
21. Include debts, obligations to pay and claims of the creditors on the assets of the
business
a. Liabilities
b. Assets
c. Expenses
d. Owner’s Equity
22. The group of the accounts used by the company. It is the book of final entry.
a. Ledger
b. Worksheet
c. Chart of Accounts
d. Adjusting entry
23. The process of transferring information from the journal to the ledger is called
____________?
a. Pointing
b. Journalizing
c. Posting
d. Printing
24. The Asset must be equal to the sum of the total liabilities and total assets.
152
a. True
b. False
25. The accounts in the general ledger are classified in to three general groups.
a. True
b. False
26. The corresponding account numbers of Assets Accounts must be the same to
the corresponding account numbers of Liabilities Accounts.
a. True
b. False
27. A list of all account titles used by the company with their corresponding account
numbers.
a. Ledger
b. Worksheet
c. Chart of Accounts
d. Adjusting entry
28. Arrange the following steps in preparing the Balance Sheet.
X. Use the basic accounting equation to make a balance sheet
XI. Choose the date for the balance sheet
XII. Prepare the header of the balance sheet
XIII. List all current assets.
XIV. List all non-current assets, also known as long-term assets
XV. Determine current liabilities.
XVI. Calculate all long-term liabilities, also known as fixed liabilities
XVII. Calculate the owner's equity.
XVIII. Add the “Total Liabilities” and “Total Owner’s Equity” figures.
e. I,II,III,IV,V,VI,VII,VIII,IX
f. I,III,II,V,IV,VII,VI,VIII,IX
g. II,III,IV,V,VI,VIII,VII,I,IX
h. II,III,IV,V,VII,IX,VI,VIII,I
29. Arrange the following steps in preparing the ledger.
I. After posting the amount to the ledger, write the account number in the posting
reference (P.R.) column of the journal.
II. From the Journal, copy the date of the transaction to the ledger
III. Under the debit column in the ledger, transfer the debit amount from the
journal. Similarly, under the credit column in the ledger, transfer the credit
amount from the journal
IV. Under the journal reference (J.R.) column of the ledger, copy the page
number of the journal.
a. I,II,III,IV
b. II,IV,III,I
c. III,IV,I,II
d. IV,I,II,III
30. Includes the interest of the owners in the business; claims of the owners on the
assets of the business; and the investment of the owner plus or minus the results
of the operations
a. Asset
153
b. Liabilities
c. Owner’s Equity
d. Expenses
31. Entries used to update the accounts prior to the preparation of Financial
Statements because they affect more than one accounting period.
a. Ledger
b. Worksheet
c. Chart of Accounts
d. Adjusting Journal entry
32. Update the owner’s capital account at the end of the period. They also eliminate
the balances of the nominal Accounts to ready them for the next accounting
period.
a. Ledger
b. Worksheet
c. Closing Entry
d. Adjusting Journal entry
33. Why do we need to adjust journal entries?
a. For the company’s safety.
b. To know the current records.
c. To avoid overstatement or understatement of balance sheet items and
income statement items.
d. To locate the loss items of the company.
34. Expenses already paid but not yet incurred or used.
e. Unearned Income
f. Prepayments
g. Accrued Income
h. Accrued Expense
154
35. A common tool and a summary devised used by the accountants to gather on a
sheet of paper all the information needed for the preparation of the financial
statements, adjusting entries, closing entries, and the post-closing trial balance.
a. Ledger
b. Worksheet
c. Closing Entry
d. Adjusting Journal entry
36. Expenses already incurred or used, but not yet paid.
e. Unearned Income
f. Prepayments
g. Accrued Income
h. Accrued Expense
37. The allocation of plant asset cost over its estimated useful life. This is the
expense allotted for the wear and tear of property, plant and equipment due to
passage of time.
a. Unearned Income
b. Prepayments
c. Bad Debts/Doubtful Accounts
d. Depreciation Expense
38. . The difference between the income statement column totals and the balance
sheet column totals should be the same, this difference represents either the
_____or _____.
a. Assets, Liabilities
b. Income, Expenses
c. Net income, Net loss
d. Debit, Credit
39. Income already earned but not yet received.
a. Unearned Income
b. Prepayments
c. Accrued Income
d. Accrued Expense
40. Arrange the following steps in preparing the closing entry.
V. Close the drawing account.
VI. Close the income accounts.
VII. Close the income summary to capital.
VIII. Close the expense accounts.
e. II,IV,III,I
f. II,III,IV,I
g. IV,I,III,II
h. IV,III,I,II
41. Income already received but not yet earned.
e. Unearned Income
f. Prepayments
g. Accrued Income
h. Accrued Expense
155
2. Php 12 500
3. Php 2 000
4. Php 8 000
5. Php 7 200
46-49. Find what’s missing.
e. Php 30 000
f. Php 268 000
g. Php 222 000
h. Php 278 000
Cheng Corporation
Closing Entry
For year ended December 31, 2016
5. To close revenue account
Service Income Php 500 000
Income Summary 500 000
6. To close the expense account
Income Summary 46. ?
Expenses 222 000
7. To close the net income
Income summary 47. ?
C, Capital 48. ?
8. To close the drawing to capital
C, Capital 30 000
C, Drawing 49. ?
50-51. Rent paid last July amounted to Php 21 000, of which Php 14 000 has already
expired. This was initially recorded as Prepaid Rent upon payment.
e. Php 3 000
f. Php 6 000
g. Php 7 000
h. P
hp 2
500
55. L
oss
es
due
to
unc
olle
ctibl
e
acc
ount
s.
a. U
nearned Income
b. Prepayments
c. Bad Debts/Doubtful Accounts
d. Depreciation Expense
56.In writing the heading on the top center of the worksheet the format that should be
follow is:
e. Name of business
Name of working paper
Period covered
f. Name of working paper
Period covered
Name of business
g. Period covered
Name of working paper
Name of business
h. None of the above
I CERTIFY the correctness and authenticity of the ratings of the observation for students engagement towards
the activity done by the researchers relating to developed module in Accountancy, Business and Management for Senior
High School.
________________________________
Validator
________________________________
Date
159
JOURNAL QUESTIONNAIRE
1. What are your thoughts before using the electronic module?
2. Do you think electronic module is better than traditional teaching materials (such
as books, module and etc.) Why or why not?
3. What are your expectations towards the electronic module?
4. Do you think electronic module as a substitute for traditional teaching
5. Do you think electronic module will help you in your studies? Why or why not?
CERTIFICATION
ACCOUNTING FOR SENIOR HIGH SCHOOL” has been reviewed and edited by the
undersigned.
PAMELA G. GARCIA
Editor/Master Teacher II
Noted:
BRENLY B. MENDOZA
CERTIFICATION
This is to certify that the Statistics written on the Group 5 of 12-ABM4 Quasi-
JOJIM CORDOVA
Noted:
BRENLY B. MENDOZA
CERTIFICATION
This is to certify that the observation form used to determine the student’s
JOJIM CORDOVA
Master Teacher II
EFREN SALIGUMBA
Master Teacher II
CONCEPCION DELGADO
Master Teacher II
Noted:
BRENLY B. MENDOZA
CERTIFICATION
This is to certify that the validation form used to determine the validity of the
MODULE IN ACCOUNTING FOR SENIOR HIGH SCHOOL” has been validated by the
undersigned.
JOJIM CORDOVA
Master Teacher II
OSCAR REPOLONA
Master Teacher II
EFREN SALIGUMBA
Master Teacher II
RYAN CASULANG
Student’s Affair Coordinator
Noted:
BRENLY B. MENDOZA
DOCUMENTATION
Curriculum Vitae
Personal Information
Nationality: Filipino
Educational Background
Curriculum Vitae
Personal Information
Nationality: Filipino
Educational Background
Curriculum Vitae
Personal Information
Nationality: Filipino
Educational Background