LESSON
PLAN
ACADEMIC
YEAR 2011-2012
School Name : SMK N XXX
Subject :
Accounting Vocational Competences
Class/ Semester : X / I
Time Allocation : 1 x 15 minutes
Standard Competency : Manage the journal entries.
Basic Competency : Prepare the journals
Indicators :
1.
Two kinds of special journal, sales and
cash receipts journal’s definition and objectives are defined.
2.
The form of sales and cash receipts
journal is prepared.
3.
The transactions related to sales and
cash receipts journal are identified.
I. Learning
Objectives
After the teaching and learning
process, students are able to:
1. Explain
the definition and objective of sales and cash receipts journal.
2. Prepare
the sales and cash receipts journal.
3. Identify
the suitable kind of special journal for transactions related to sales and cash
receipts journal.
II. Materials
1. Definition
and objectives of two kinds of special journal, sales and cash receipts
journal.
2. Form
of sales and cash receipts journal.
3. Transaction
related to sales and cash receipts journal.
III. Learning
Methods
1. Lecturing
with question and answer techniques
2. Study
cases
IV. Learning
Process
1. Introduction
a. Teacher
opens the class by greetings and praying.
b. Teacher
checks the attendance.
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