Republic of the Philippines

POLYTECHNIC UNIVERSITY OF THE PHILIPPINES

Quezon City Campus

Student Teaching Portfolio Manual

Of

Ms. Teresa M. Comendador

Bachelor of Business Teacher Education

S. Y. 2010 – 2011

Assigned at:

Lagro High School (LHS)

District II-B, Novaliches, Quezon City

Submitted To:

Prof. Sheryl R. Morales

Coordinator

TABLE OF CONTENT
Dedication
Acknowledgement
Prayer for teachers
Introduction
I. PUP
• Philosophy
• Goals
• Vision
• Mission
II. Lagro High School
• History
• Philosophy
• Vision
• Mission
• Vicinity Map
• Organizational Chart
 III. Outreach Program
IV. Final Demonstration Lesson Plan
V. Brief Synopsis of Professional Readings
VI. Narrative Report
VII. Current Issues in Education (Local and Foreign)
VIII. Curriculum Vitae
IX. Attachment:
A.Photograph Collection and Messages
B.Sample Lesson Plan and Examination
C.Daily Time Record
 DEDICATION

I’ll dedicate this manual, to my beloved

Parents

who are willing to give their support, guidance and advice.

To all my

Friends

For giving me lots of fun and making

my On the Job Training very unique and fantastic.

And especially to all my

Students at Lagro High School,

who inspired me a lot, love and treasures the value of

ACCOUNTING KNOWLEDGED

and

EDUCATION

in their everyday life.

 ACKNOWLEDGEMENT

I would like to extend my heartfelt gratitude to all the people who helped me and participate in
my practicum 2.

First, I would like to thank

GOD ALMIGHTY
for being a true Example of what it means to be a teacher.

Second, to my
Parents Rudy Comendador and Rosa Comendador,
the most precious gifts that GOD has given me;
for their support, guidance and advice and who never failed to ask me what I want for lunch or
snacks and for their inspiring words encouragement.

Third, to my beloved
Cooperating Teacher, Mrs. Rosalinda R. Laxamana
for her guidance and patient. For the knowledge she imparted to me toward the year in
fulfillment of my OJT.

Fourth, to all my
Friends
for being supportive and constructive in their criticisms to make my works worthy.

Finally, to my supervisors;
Prof. Sheryl R. Morales and Prof. Marilyn Isip,
who are abundantly helpful and offered their assistance, support and guidance.
To the
faculties of Lagro High School, in T.L.E Department. Mrs. Carina Ortiz-Luiz, for giving
their knowledge and making my training successful.
 PRAYER FOR TEACHERS

Lord, let me be just what they need.

If they need someone to trust, let me be trustworthy.
If they need sympathy, let me sympathize.
If they need love, (and they do need love), let me love, in full measure.
Let me not anger easily, Lord but let me be just.
Permit my justice to be tempered in your mercy.
When I stand before them, Lord, let me look strong and good and honest and loving.
And let me be as strong and good and honest and loving as I look to them.
Help me to counsel the anxious, crack the covering of the shy, temper the Rambunctious with a
gentle attitude.
Permit me to teach only the truth.
Help me to inspire them so that learning will not cease at the classroom door.
Let the lessons they learn make their lives fruitful and happy.
And, Lord, let me bring them to You.
Teach them through me to love You.
Finally, permit me to learn the lessons they teach.
 INTRODUCTION

Student teachers have a great opportunity to practice everything they have been learning in a
safe environment.

Student teaching, or practice teaching, is one of the most important and formative
experiences of every teacher-in-training. This is the best opportunity for students wishing to
become teachers to build a portfolio and learn best teaching practices within the watchful eye of
a cooperating teacher.

Each teacher can recount numerous highs and lows in their teaching career. Personally, I
experienced many great moments while teaching. These were days when I ended so happy and
enthusiastic that I knew I had selected the right profession. On the other hand, I had days where I
definitely questioned teaching as a career. These were days where the students seemed
uninterested, too talkative, or even worse a blow up occurred and nothing got accomplished.
Thankfully the average combined with the positive days outshine my negative days.

Through my 12 week of teaching and working in education, one event stands above the
rest as my absolute best teaching experience. Through it I learned so much about teaching and
dealing with students. My hope is that the student involved was at least partially changed for the
better from the experience as I was.

Being a teacher in a naughty class is one of the best experiences I’ve ever had. Handling
a higher and lower section in an 4th year class and teaching one of the HATED subject in high
school is the most challenging one. Every time I’ve go to my class room, all I want is to make
my class more funny and make sure that all of them learned every topic that I am discussing.

In the end, this experience changed me as a teacher. Students are people who have
feelings and who don't want to feel cornered. They want to learn but they also want to feel as if
they have some control over themselves. I never made assumptions again about a student before
they came into my class. Every student is different; no two students react in the same way. It is
our tasks as teachers to find not only what motivates each student to learn but also what
motivates them to misbehave. If we can meet them at that point and take away that motivation,
we can go a long way towards a more effective classroom and learning experience.

“ Student teaching can be a stressful time, but it is a necessary and important step towards
becoming a certified teacher.”
 PUP- PHILOSOPHY

As a state university, the Polytechnic University of the Philippines believes that:

 Education is an instrument for the development of the citizenry and for the enhancement
of nation building;
 Meaningful growth and transformation of the country are best achieved in an atmosphere
of brotherhood, peace, freedom, justice and a nationalist-oriented education imbued with
the spirit of humanist internationalism.

GOALS

Reflective of the great emphasis being given by the country's leadership aimed at providing
appropriate attention to the alleviation of the plight of the poor, the development of the citizens,
and of the national economy to become globally competitive, the University shall commit its
academic resources and manpower to achieve its goals through:

1. Provision of undergraduate and graduate education which meet international standards of

quality and excellence;
2. Generation and transmission of knowledge in the broad range of disciplines relevant and
responsive to the dynamically changing domestic and international environment;
3. Provision of more equitable access to higher education opportunities to deserving and
qualified Filipinos; and
4. Optimization, through efficiency and effectiveness, of social, institutional, and individual
returns and benefits derived from the utilization of higher education resources.

VISION

Towards a Total University

 MISSION

The mission of PUP in the 21st Century is to provide the highest quality of comprehensive and
global education and community services accessible to all students, Filipinos and foreigners
alike.

It shall offer high quality undergraduate and graduate programs that are responsive to the
changing needs of the students to enable them to lead productive and meaningful lives.

PUP commits itself to:

1. Democratize access to educational opportunities;

2. Promote science and technology consciousness and develop relevant expertise and
competence among all members of the academe, stressing their importance in building a
truly independent and sovereign Philippines;

3. Emphasize the unrestrained and unremitting search for truth and its defense, as well as
the advancement of moral and spiritual values;

4. Promote awareness of our beneficial and relevant cultural heritage;

5. Develop in the students and faculty the values of self-discipline, love of country and
social consciousness and the need to defend human rights;

6. Provide its students and faculty with a liberal arts-based education essential to a broader
understanding and appreciation of life and to the total development of the individual;

7. Make the students and faculty aware of technological, social as well as political and
economic problems and encourage them to contribute to the realization of nationalist
industrialization and economic development of the country;

8. Use and propagate the national language and other Philippine languages and develop
proficiency in English and other foreign languages required by the students’ fields of
specialization;

9. Promote intellectual leadership and sustain a humane and technologically advanced

academic community where people of diverse ideologies work and learn together to
attain academic, research and service excellence in a continually changing world; and
10. Build a learning community in touch with the main currents of political, economic and
cultural life throughout the world; a community enriched by the presence of a significant
number of international students; and a community supported by new technologies that
facilitate active participation in the creation and use of information and knowledge on a
global scale.
 BRIEF DESCRIPTION OF LAGRO HIGH SCHOOL

HISTORY

Lunch was out of the ordinary that day. Mrs. Brook had invited all Largo School students
to her house. She felt that obligated to do so since her hogs had invaded the cloakroom of Largo's
first school and eaten the food out of the student's lunch pails. The year was 1890. Largo's first
school, called Largo School No. 1, was a red, two-story building located on the site that is now
Largo's Ulmer Park on West Bay Drive. The school was surrounded by a wire fence with a stile,
which allowed students to enter but kept the livestock out. The entire building was moved half a
block away to the corner of First Avenue South and K Street in1908.
The first floor housed grades 1-4, and the second floor was used by Charles Phillips who
taught the upper grades. Phillips cut bamboo switches on his way to school every morning. Mr.
Phillips generally wore his switches out by the end of each day. According to the Golden
Anniversary of Pinellas Schools, the students and staff moved in 1908 to Largo School No. 2.
This was a two-story, four room house built by Duncan Dewar. Almost immediately, this
building became crowded, so an annex was built. Try to picture in the center of Largo a 20-acre
farm with modern appliances--a dipping vat, a curing house, and a silo. All this was part of the
new, modern brick building that opened its doors to Largo students in 1914 and housed the
Largo student population until 1924. This school housed 240 students and 11 teachers in 14
classrooms. By 1918, it was definitely overcrowded. In 1924 the first separate Largo High
School building was erected on Fourth Street. The new structure was a two-story, Spanish-style,
stucco building which offered classes to grades 10-12.
It is this school that many present residents of Largo remember clearly, says math teacher
Tamara Badders. Mrs. Badders, a 1959 graduate, was a student at the old high school during the
last year high school students attended that campus. In 1957 when the present high school
campus was built, the old high school became a junior high. After the new Largo Junior High
School campus opened on Eighth Avenue, the old building served as Seminole Junior High,
Bauder Elementary, and Largo Alternative School. Before it was razed in 1984, it was home to
the Largo Curriculum and Instruction Center. The present campus on Missouri Avenue was
opened in 1957. Built on 37 acres of land at a cost of $624,000, it opened with a staff of 37
teachers and a student body of 707. Since 1957 two wings and a pod have been added as well as
a new administration building; a vocal and instrumental area; the AA building; and additions to
the cafeteria, media center, and science wing. Presently a staff of 109 serves Largo High School's
2,500 students. In the early years, horses were almost as common as bicycles. Mrs. Badders
remembers, "They (students) would tie their horses to orange trees, which used to be where the
auditorium is now. The custodian would check on them and give them water." Marie Cekau,
guidance counselor, especially remembers prom time when girls were allowed to come to school
with curlers in their hair. "Everybody knew everybody. It was a very close school, “Mrs. Cekau
reflected. Assistant Principal Allen Mortham, a 1969 graduate, said school spirit was a big part
of campus life then. "For example, there would be bonfires before homecoming with competition
between classes." Mortham said. Teacher Gordon Geissler, a 1962 graduate, said he also
remembers the bonfires and traditional parades as well. Largo High School's band contributed to
the school's history too. In 1955 under the direction of Eddie Edwards, the band appeared on the
cover of National Musician Magazine. In 1978 the Largo Band of Gold returned from Europe as
winner of an international competition.
This band was directed by Robert Cotter. Largo High School was headed by Principal H. Bentley
Lawson, who served the school from 1957-1959. He was succeeded by Francis M. Pfost, who
was principal from 1959 through the 1962-1963 school year. Following Pfost as the principal of
Largo High School was Nick Mangin, whose five-year tenure ended in 1968. Gene Chizik, who
retired in February of 1986, was Largo High School's principal for 18 years from 1968-1986.
Judith B. Westfall served as principal from 1986-1990. Barbara Thornton served as principal
from 1990-2004. Jeffrey Haynes served from 2004 – 2008. Marjorie Sundstrom is Largo’s
current principal. During the 1986-1987 school year, in an effort to raise academic standards, the
Student Council formed an Academic Improvement Committee which launched the Largo-
Clearwater Academic challenge. Teachers and students worked to increase attendance and
reduce failing grades. The Student Council was elected to the office of President of Florida
Student Council Association. The Student Council also polled the students to determine the
school's official mascot. The razorback hog won by a huge margin. In an effort to decrease the
drop out rate, the GOALS (Graduation Options-Alternatives to Leaving School) program was
begun with 90 ninth grades students and five teachers. Two new parent organizations were
formed during 1986-1987. The parent, Teacher, Student Association (PTSA) initiated numerous
staff appreciation activities. The Realizing Excellence at Largo (REAL) campaign sponsored an
academic fund raising drive and jazz festival. The 1987-1988 school year was marked with
successes and tragedy. A campus beautification program funded by club donations and
community garden clubs added many new trees and plants to the school grounds. Renovation
projects in the spring added 3,000 square feet of seating area to the cafeteria and new lighting
and stage curtains to the auditorium. New construction provided chemistry and physics labs, a
science classroom, related storage and teacher preparation spaces, and changes in the faculty and
visitor parking lots. The boys' cross country team won the state championship for the tenth time
in coach Brent Haley's tenure at Largo High School. The Keystone and Packer Press won several
state and regional awards. The Student Council won the Southeast Regional Student Council
Association Award for the Academic Challenge project. The GOALS program added the tenth
grade and added five teachers. Math teacher Susan Englert was named the winner of the
Presidential Award for Excellence in Mathematics Teaching. Physical education teacher
Kathleen Butler published an article "Motivation without Competition?" in Strategies: A Journal
for Physical and Sport Educators. Photographs of senior Danny DiFrancesco in a social studies
classroom appeared in an article about working students in the New York Times. Largo High
School mourned the loss of Mr. Richard Allen, a former assistant principal who had been
transferred to Pinellas Park High School. He was mortally wounded by gunshots fired by a
student at Pinellas Park. Mrs. Nancy Blackwelder, a former physical education teacher and a
coach at Largo High School, and then an assistant principal at Pinellas Park, was also shot; she
recovered. Largo High School students, faculty, and staff rallied behind both families with get
well banners, cards, flowers, and messages of hope and love. During the 1988-1989 school year,
Largo High School continued its tradition of excellence. Its staff members received many
awards. The school was named a Florida Merit School for the fourth year in a row and won the
State Department of Education Outstanding School Award.
Three athletic teams won the district championships: boys' track, boys' cross country, and
girls' soccer; the boy's cross country team ranked third in the state! Brent Haley, William
Schroeder, John Demko, Earl Blackwelder, and Ranier Mortham won the Franklin Select Circle
Award, a national coaching award, for their lifetime coaching records. Many teachers
volunteered to participate in the Summer Planning Committee, which developed a Statement of
Professional Commitment and a new organizational structure for the school's committees. The
dropout rate prevention program, GOALS, expanded to include grades nine through eleven. A
county wide IBM computer system was installed that would link Pinellas County's records to the
state FIRN system. Also, a new and stricter attendance policy, with accompanying incentives,
encouraged students to miss fewer days from school. As the year progressed, a modern, well-
equipped science building was completed. Students were made more aware than ever before that
drugs have no place in school when several arrests were made as a result of an undercover
narcotics investigation. Toward the end of the year, staff members began planning for the SACS
ten-year selfevaluation to be completed in March of 1990. A major project and goal in the 1989-
1990 school year was the successful completion of the SACS evaluation. Faculty, staff, students,
parents, and members of the community all contributed to an exceptional SACS visitation and
report. The highlights of March 28-30 were: the final report of the committee which brought
numerous commendations and helpful recommendations, the welcome pig roast picnic at
Heritage Park filled with fellowship and delicious food, and the hard work of many individuals
that insured success. Special thanks go to Patricia Canavan, assistant principal, and Neil Kiernan,
science teacher, who cochaired the SACS study. The Largo High School Packer student body
enjoyed an exemption from the dress code when the Academic and Attendance Incentive
Program, developed by the Packer Advisory Committee (PAC) and ratified by teachers and
parents, was approved by the School Board.
When students attained specific academic, attendance, and discipline criteria, within a
grading period, they were issued an Honor Card that allowed them to wear acceptable shorts for
the subsequent six weeks period. In addition to newspaper and television coverage, the May
edition of Seventeen Magazine brought the incentive program to national attention. National
attention was also given to senior Carolyn Hanson when she was selected as a Presidential
Scholar. She named Rosa Waldrep, Largo High School social studies teacher, as the teacher who
had helped her most; they both attended a reception at the White House in June. As a
representative of Florida, Pinellas County Schools, and Largo High School, Carolyn and Ms.
Waldrep brought well-deserved credit to teaching-learning process. Honors went to Trina Kavula
and Bob Dull, science teacher, when Trina took a Best of Fair award at the Pinellas Regional
Science and Engineering Fair. She then competed in the engineering division. Four other LHS
students also placed in the regional fair. Numerous other departments, teachers, and students
received honors. Jean Ronnlof, marketing teacher and students in DECA took awards at their
state and national competition. The LHS chapter of DECA was named Chapter of the Year in
Pinellas County. The concert choir and Bill Renfroe, choral director, were invited to the Disney
Christmas Candlelight Processional. FBLA, the science department, the fine arts department, the
academic team, and students in Junior Achievement all received recognition for their
accomplishments. The math department established the Robert Reedy Scholarship. The
PTSA/SAC assisted in collecting Publix receipt tapes and were able to trade receipts for two
Macintosh Plus computers, a printer, and software. The faculty and staff accomplished 113% of
our United Way goal and won the high school award for the second year. Largo High School
received Merit School status for the fifth year in a row. Several teachers wrote and won grants.
The largest grant attained was a restructuring grant which was supported by faculty vote, written
by a committee, and resulted in the development of a restructuring committee. Monies from this
grant were used to pay stipends to approximately thirty teachers to participate in a two-day
training workshop on trust-building and shared decision-making and a separate two-day summer
planning session. An evaluation of the Five-Year Plan and previous year's schools goals as well
as the development of the 1990-1991 school goals with accompanying accomplishments were
undertaken. The GOALS program expanded to twelfth grade and graduated its first seniors. Mr.
Tom French, a St. Petersburg Times reporter, visited the LHS campus almost daily during the
school year to gather information for an extensive article on modern high schools to appear in his
paper in the fall/winter of 1990. His book “South of Heaven” was published in 1996 and derived
from the newspaper articles. In the athletic area, the varsity football team finished with an 8-3
record including a post season 21-0 victory over Citrus High School in the Clearwater Kiwanis
Bowl. The JV football team finished with a 6-2 record. The boys cross country team won their
twentieth conference championship. The wrestling team won the East Lake Invitational
Christmas Tournament finished fourth in the conference, and third in the district. The golf team
completed the season with a 50-8-1 record and placed second in the conference and district. The
boys basketball, boys and girls soccer, track and weightlifting teams all had successful seasons.
Coaching honors went to cross country coach Brent Haley who was named Coach of the Decade
by the Tampa Tribune.
The 1989-1990 school year was successful because of the contributions of students,
faculty, staff, administration, parents and a community who enhanced Largo High School with
their individual and joint efforts. In the fall of 1990, Mrs. Westfall became Associate
Superintendent for Curriculum and Instruction and left Largo High School for central
administration. Barbara Thornton becameprincipal on October 1, 1990. In 1993 the 21st Century
Learning Center was established with a $300,000 grant. The program was named after the grant.
The first students needed a Special Attendance Permit to attend the magnet program. In 1995 the
School Board added “& Teaching Arts Academy” to the magnet name to encourage tomorrow’s
teachers. Also in 1995 Largo High was selected to represent 50 schools in the United States as
being “Safe and Drug Free.” Student Jaime Chambron accepted the award from former President
Clinton in a Rose Garden ceremony. In 1997 the 4 x 4 block schedule was introduced to several
Pinellas County High Schools, Largo being one of them.
In 2004 Principal Barbara Thornton was named Area II Director of School Operations.
The new principal appointed was Largo’s former head football coach, Jeff Haynes.In July 2008,
after an extended period of stakeholder input and district level assistance, the magnet program
was renamed in an effort to better describe their objectives. The new name is Exploring Careers
and Education in Leadership, ExCEL.
In October of 2008 Jeff Haynes retired as Principal and Marjorie Sundstrom was
appointed as new Principal of Largo High. During the 2008 and 2009 school years our football
team went to regional competition. Athletes went to state competition in swimming, cross-
country, track and wrestling. Our award-winning artists had work displayed in many local
venues, bringing in many prestigious prizes. Our Band of Gold, Madrigals and Thespians were
recognized for superior performance. This year also saw a facelift for our facility: lighting,
auditorium renovation, painting and landscaping projects were completed. We celebrated
academic excellence as our Valedictorian Kristen Eberts and Salutatorian Jennifer Shelby were
National Merit Scholar finalists and were accepted to Harvard and Yale, respectively. Largo
added the district’s first SAVE Club (Students Against Violence Everywhere) which worked to
create portable exhibits that spoke out against abuse and violence in teens.
During the 2009 school year beautification efforts continued with implication of student
focus groups to improve school climate and the addition of four academic coaches to support
reading, math, science and RTI date collection/improvement process. The Center for Design in
Business provides students the technology, applied writing and art skills to earn certificates in
Microsoft Office and was developed and approved as a Pre-Center of Excellence by the
Education Foundation. Largo High also added Geographical Information System (GIS) program
which focuses on data collection and data display on layered mapping.. Our Fine Arts program
continues to excel in art, choral, band and drama. The athletic programs saw football, boys
basketball, girls soccer, track & field and baseball win at the district level. Largo sent swimmers,
track & field and wrestlers to state competition.

PHILOSOPHY

The development of the young into an intelligent, morally upright, responsible and productive
member of the society is the main focus of education. For this reason, Lagro High School
believes that every Filipino high school age youth must be given the right to quality instruction
in a compassionate and caring environment.

VISION

Lagro High School is an educational institution that produces academically competent, morally
upright and vocationally prepared citizens of the society.

MISSION

To ensure the maximum intellectual, social, emotional and physical growth of the child and
strengthen moral foundations through relevant and adequate learning experiences in a nurturing
and caring school environment.
MAP
ORGANIZATIONAL STRUCTURE
LAGRO HIGH SCHOOL ORGANIZATIONAL CHART
OUTREACH
PROGRAM
Gift giving
 FINAL DEMO PLAN (Learning Module)

Lagro High School

District II – B, Quezon City

Name: Teresa M. Comendador Date/ Time: February 22, 2011/3:00-4:00pm

School: Polytechnic University of the Philippines Cooperating Teacher: Mrs. Rosalinda R. Laxamana
Year / Section: IV- Platinum/ Gold

Learning Component: Bookkeeping

Sub-Learning Component: Preparation of the 6 Column Worksheet - 5th Accounting Cycle

I. Objectives
At the end of the lesson, the student must be able to:
1. enumerate the steps in preparing the 6 Column Worksheet;
2. demonstrate how to Prepare a 6 Column Worksheet;
 3. appreciate the importance of 6 Column Worksheet;
4. fill-up the 6 Column Worksheet and extend the amount of Trial Balance to the
Income Statement and Balance sheet Column.
II. Contents
A. Topic : Preparing the 6 column Worksheet as a 5th Accounting Cycle.
B. Materials : 6 Column Worksheet, Calculator,
Ball pen, blackboard, chalk, visual aid.
C. Reference : Principles of Financial Accounting by Milagros B. Hernane
pp. 130-138
Accounting Principle 3rd edition by Amelia Arganda etal.
pp. 56-57
III. Procedures
A. Preparation
1. Preparatory Activities
Prayer, greeting, checking of attendance, ID, uniform
2. Review
Types of Financial Statement – Recitation
3. Motivation
Jumbled Letters – W O R K S H E E T
4. Unlocking of Difficulties
• Worksheet – is a columnar sheet of paper used to summarize
information needed to make the adjusting and closing entries.
• Real Account – is the accounting values show in the Balance
Sheet.
• Nominal Account – is the accounting values show in the Income
Statement.
• Net Income – Is when the revenue exceeds expenses.
• Net Loss – is when the expenses exceed revenue.
B. Lesson Proper
LEARNING TASKS STRATEGIES EVALUATION
1. Enumerate the steps in Discussion Question and Answer
preparing the 6
Column Worksheet
2. Demonstrate how to Demonstration by the Re- Demonstration by the
make a 6 Column teacher Student
Worksheet
3. Appreciate the Discussion Recitation
importance of 6
Column Worksheet
 C. Closing Activities
1. Generalization
Worksheet is a working station that aids in the preparation of adjusting
entries and also it helps for the early detection of errors.
2. Valuing
Neatness Industry Patience
3. Application
Student’s will fill-up the 6 Column Worksheet and extend the amount of
Trial Balance to the Income Statement Column and Balance sheet
Column.
4. Evaluation
Checking of Seatwork.

Rubrics – Score Card

Very Good Good Fair
Criteria
(1 = 95 – 100) (3 = 85 – 90) (5= 80 - 85)

Correctness of
Entries
Use of Appropriate
Form
Neatness

IV. Assignment:

 Study again the preparation of 6 Column Worksheet and prepare for your next
activity.

Reference : Principles of Financial Accounting by Milagros B. Hernane

pp. 130-138
Accounting Principle 3rd edition by Amelia Arganda etal.
pp. 56-57

BRIEF SYNOPSIS OF PROFESSIONALS READING

The problems according to a public school teacher

The problems besetting the Philippine educational system are not lost among those who are in
the system themselves. Mr. Gilbert M. Forbes is a Head Teacher in elementary based in the
Pitogo District Division of Quezon province. I don't know the man, but I think he is truly an
educator because he is willing to face the problems, and even better, help find ways to address
them.
Based from his experience, he lists the most pressing concerns in the public school system that
must be addressed if people are serious about putting things in order:

1)Development of Instructional Materials particularly in core subjects. Teachers not only need
training in the preparation and development of instructional materials, but they must also be
given financial support to produce these. Instructional Materials include modules, standardized
validated rating, achievement and diagnostic tests viz qualitative one's.
I'm not a school teacher, but I do know the difficulties faced by mentors just to prepare lesson
plans, visual aids and examinations for their students. More often than not, they are forced to use
their own resources (money and otherwise) just to have these available to better teach their
classes. How can we actually expect them to come up with instructional materials that will truly
be of help to students if they are not properly equipped to develop them, and worse, not have the
necessary resources to create these?
The backlog in books has been reduced tremendously but textbooks still don't contain enough
exercises and testing materials that teachers can use for their daily instruction. As a result, most
of the time, the teacher is required to write all the exercises on the board that eat up class hours.
Otherwise, they opt not to give exercises at all.
If the teacher isn't going to provide exercises, how can students practice what is taught them?
The education department continues to receive an increase in the yearly allocation.
Unfortunately, the ratio of books to students remains insufficient to this day. Many pupils have
to share books, how can they be expected to do exercises and hone their skills?
2) The system of promotion within the ranks needs to be overhauled. To date, what is prevalent
is the "Palakasan System, Utang na Loob and Pakikisama System."
Generally, this refers to a system where what matters are the people you know, especially the
powers-that-be, the people who owe you favors, and the clique you belong to. If you meet any
one of these criteria, you are almost assured of getting a promotion, never mind if you are not
qualified for it.
In Mr. Forbes' opinion, it is high time that the teachers' ranks be professionalized from top-to-
bottom akin to the corporate world. Promotions should be solely based on merit. Because with
the present system, many of those who rise in rank "don't necessarily have the guts to become an
educational leader." Many are just after the salary increase and most of all of the prestige that
goes with being a school manager! The worst is, these mentors are not really concerned and
dedicated enough to initiate reforms to improve the system. While it is true that a teacher's salary
is not commensurate to the workload, a real educator will still lead by example and exert 101%
effort in everything he or she does. It has been said time and again that teaching is a noble
profession, and it certainly is. But this nobility is lost if there is no commitment and dedication to
go with the job. There is great responsibility in being a teacher because in their hands lie the
future of young people.
3) Teacher Training and Development. In spite the number of people pursuing a degree in
education, very few are actually equipped with the necessary competence in specific learning
areas that they are supposed to excel in. According to Mr. Forbes, observations are that except
for education graduates from CHED designated centers of excellence, many would be teachers
are deficient in subject matters. And this results in overworking some mentors who are well-
trained and educated because they are forced to take up the shortcomings of their peers.

http://www.suite101.com/content/successful-student-teaching-experiences-a209635

Top 10 Tips for Student Teachers

Student teachers are often placed into an awkward and stressful situation, not really sure of their
authority and sometimes not even placed with veteran teachers who are much help. These tips
can aid student teachers as they begin their first teaching assignments. Please note: these are not
suggestions for how to approach the students but instead for how to most effectively succeed in
your new teaching environment.
1. Be On Time
Punctuality is very important in the 'real world'. If you are late, you will definitely NOT start out
on the right foot with your cooperating teacher. Even worse, if you arrive after a class has begun
which you are supposed to be teaching, you are placing that teacher and yourself in an awkward
situation.
2. Dress Appropriately
As a teacher, you are a professional and you are supposed to dress accordingly. There is nothing
wrong with over dressing during your student teaching assignments. The clothes do help lend
you an air of authority, especially if you look awfully young. Further, your dress lets the
coordinating teacher know of your professionalism and dedication to your assignment.
3. Be Flexible
Remember that the coordinating teacher has pressures placed upon them just as you have your
own pressures to deal with. If you normally teach only 3 classes and the coordinating teacher
asks that you take on extra classes one day because he has an important meeting to attend, look
at this as your chance to get even further experience while impressing your dedication to your
coordinating teacher.
Flexibility is the one the top six keys to being a successful teacher.

4. Follow the School Rules

This might seem obvious to some but it is important that you do not break school rules. For
example, if it is against the rules to chew gum in class, then do not chew it yourself. If the
campus is 'smoke-free', do not light up during your lunch period. This is definitely not
professional and would be a mark against you when it comes time for your coordinating teacher
and school to report on your abilities and actions.
In addition, follow your own classroom rules.
5. Plan Ahead
If you know you will need copies for a lesson, do not wait until the morning of the lesson to get
them completed. Many schools have procedures that MUST be followed for copying to occur. If
you fail to follow these procedures you will be stuck without copies and will probably look
unprofessional at the same time.
6. Befriend the Office Staff
This is especially important if you believe that you will be staying in the area and possibly trying
for a job at the school where you are teaching. These people's opinions of you will have an
impact on whether or not you are hired. They can also make your time during student teaching
much easier to handle. Don't underestimate their worth.
7. Maintain Confidentiality
Remember that if you are taking notes about students or classroom experiences to turn in for
grades, you should either not use their names or change them to protect their identities. You
never know who you are teaching or what their relationship might be to your instructors and
coordinators.
8. Don't Gossip
It might be tempting to hang out in the teacher lounge and indulge in gossip about fellow
teachers. However, as a student teacher this would be a very risky choice. You might say
something you could regret later. You might find out information that is untrue and clouds your
judgment. You might even offend someone without realizing it. Remember, these are teachers
you could be working with again someday in the future.
9. Be Professional with Fellow Teachers
Do not interrupt other teachers' classes without an absolutely good reason. When you are
speaking with your coordinating teacher or other teachers on campus, treat them with respect.
You can learn a lot from these teachers, and they will be much more likely to share with you if
they feel that you are genuinely interested in them and their experiences.
10. Don't Wait to the Last Minute to Call in Sick
You will probably get sick at some point during your student teaching and will need stay home
for the day. You must remember that the regular teacher will have to take over the class during
your absence. If you wait until the last minute to call in, this could leave them in an awkward
bind making them look bad to the students. Call as soon as you believe you will not be able to
make it to class.

http://www.ph.net/htdocs/education/issue.htm

ICT
The Use of Mobile Phones in Education in Developing Countries

The World Bank is embarking on a new study investigating issues related to the use of
mobile phones in education in developing countries.

The study is intended to help to raise awareness among key decision makers in the public,
private and civil society sectors about the potential importance of the use of low cost mobile
devices -- especially mobile phones -- to help benefit a variety of educational objectives. By
documenting the existing landscape of initiatives in this area and emerging 'good practice', it is
also hoped that this work will serve as a common base for further analytical work in this area,
and inform the impending explosion of development of new hardware, software and business
services occurring on mobile devices, to the benefit of these educational objectives.

This activity is one component of a larger 'mobile flagship' program at the World Bank
consisting of studies and activities related to mobile services and applications in selected sectors,
including “Mobile Banking Users and Non Users Behavior Study”; “Extending Mobile
Applications in Africa through Social Networking"; and “Mobile Applications for Sectoral
Development”.

Drawing on examples of the use of mobile phones and related handheld technologies for
educational purposes in advanced economies like Korea, Japan, the U.K., the United States and
Finland, and an emerging evidence base of pilot projects from countries as diverse as Tanzania,
Kenya, the Philippines, Mongolia, China and South Africa, this study proposes to:

1. Map the existing universe of projects and initiatives exploring the use of mobile phones
in education in developing countries.
2. Map the existing and potential uses of mobile phones in this regard, comparing and
contrasting such uses with other ICT devices..
3. Document lessons learned so far from key initiatives in this area, proposing tentative
guidance for policymakers and various stakeholder groups in this fast moving area.
4. Propose a conceptual framework and way forward for further analytical work to aid in the
documentation and rigorous impact cost and impact assessment of the use of mobile
phones in education.

The results of this study will be disseminated and discussed at a landmark global event on mobile
applications sponsored by the World Bank as part of the 'mobile flagship' initiative, involving
sets of key stakeholders from the public, private and civil society sectors.

Going forward, isn't it more likely that the ICT tool of choice for students in developing
countries will be the mobile phone, and not the computer?

This is a question of hot debate in many circles. Whatever the eventual resolution of this debate
(and no doubt it will not yield a simple either/or answer), there are still precious few widespread
examples of the use of phones for education purposes inside or outside of classrooms in
developing countries that have been well documented, and fewer still that have been evaluated
with any sort of rigor.
28% of Africans now have a mobile phone subscription, according to data released by the ITU
earlier this year, part of a larger trend that sees two out of every three mobile subscribers around
the world living in a developing country. The flagship ITU publication Measuring the
Information Society notes that two-thirds of the world's cell phone subscriptions are in
developing nations, with Africa, which has a 2% subscriber rate as recently as 2000, growing the
fastest. And it is not only adults who are making use of this new technology. Recent survey work
at a low-income high school in South Africa's Samora Machel township (for example) suggests
that mobile penetration among youth in some places might be higher than one might suspect.

While the explosive use of mobile phones in developing countries is well-documented -- and
undeniable -- and evidence is emerging that phones are slowly making their way into the hands
of teens, just what this might mean for the delivery of education in developing countries is a little
less clear.

Five years ago infoDev commissioned work to map out what was known about the nascent topic
of ‘mobile banking’, and the resulting study, the first of its kind, helped frame the issues for
donor agencies, governments, NGOs and private sector firms alike. ‘M-banking’ has exploded
since then, and this study proposes to do for the use of mobile phones in education what the
earlier infoDev study did for the use of mobile phones in the financial services sector. We are at
a similar point now with where we were with m-banking five years ago, and this study will
provide guidance for World Bank technical assistance and investment activities related to the
much-hyped potential for the use of mobile phones in education. There is an opportunity here to
contribute to the global knowledgebase in the very early stages of what is poised to become a
potentially massive area of investment by ministries of education, civil society and (especially)
the private sector in the decade to come.

Nascent efforts are underway to explore various aspects of the emerging phenomenon of the use
of mobile phones in education, but no institution has stepped forward to help catalyze global
collaboration and cooperation around research directions and agenda setting in this area. This
work will tap the expertise and convening power of a number of key partner organizations and
experts active in this area.

http://web.worldbank.org/WBSITE/EXTERNAL/TOPICS/EXTEDUCATION/0,,contentMDK:22267518~pagePK:148956~piPK
:216618~theSitePK:282386,00.html

WEEKLY NARRATIVE REPORT

1st week
 I’m so afraid because my cooperating teacher is so strict. In our 1st meeting she
asked me to do a Lesson Plan. My first Lesson Plan is about posting. This time she has a
student teacher and because of that she asked me to observe the different classes and try
to evaluate each section.

2nd week

Oopps! Remember today is December and all of the students are excited to have a
Christmas vacation. This week I’ve started to give my first Lesson Plan to my
Cooperating Teacher. While my C.T checks my LP she asked me to monitor those
students taking up their seatwork about posting.
After doing their seatwork this will be the start of their first take home activity
commonly called as Practice Seat in Accounting.
But because next week is their Christmas Vacation each of them are so sad,
because they assumed that they will have a Christmas vacation without doing anything
related to school.

3rd week

It’s New Year time……

This week is full of joy for me and also for my student because this is an adjusting period
for them to prepare for their new lessons.
Also after they have a Christmas vacation with practice seat this week is the
schedule of their evaluation of their practice seat (it’s checking time).

4th week

This week is the continuation checking of their seatwork, after we finished

checking their seatwork we are now introduced to them their new topic which is the
financial statement, the Income Statement, Statement of Owner’s Equity and the Balance
Sheet.

5th week

This week is the exam week for the lagroians…..

After the discussion about the Posting, Trial Balance and Financial Statement they will
have a short examination about that.
Also this week is their 3rd periodical examination.
6th week

After the periodical examination students will check their exam and make an item
analysis. The whole week is full of examination, the continuation of their financial
statement and making their own worksheet.
 7th week

Oh! Also this week is full of examination and exercises.

Student’s need to solve the different set of problems, I have giving them a 1
problem all they need to do is to answer it from journalizing, posting, trial balance,
financial statement and worksheet.

8th week

This week is copying week… all they need to do is copy and copy the all the
time… They need to copy the new topic which is Adjusting Entries.

9th week

This week is the introduction of new lessons which is the Adjusting Entries.

10th week

This week is my precious one...Because these will be my very special day, my final demo
and also my birthday. This is memorable one. And I thank for my dear students because they
help me to clean the classroom and prepare everything I need for my demo. Most of all they’ve
studied their lessons very much and also in my demo day they give their best just to answer and
make my demo a successful one.

11th week

After my final demo my student’s need to face the reality  and they need to do the next
practice seat which is the 5 problem and they need to do the 5 accounting cycle. This whole
week is the introduction of their practice seat.

12th week

My farewell week
I’m so happy for the experience that I have in Lagro High School, especially for those
knowledge that I’ve learned this week is full of happiness and making a memories. And say
Goodbye to my C.T and my beloved Student’s.

CURRENT ISSUES IN EDUCATION

 LOCAL

Key Issues in Philippine Education

Literacy rate in the Philippines has improved a lot over the last few years- from 72 percent in
1960 to 94 percent in 1990. This is attributed to the increase in both the number of schools built
and the level of enrollment in these schools.

The number of schools grew rapidly in all three levels - elementary, secondary, and tertiary.
From the mid-1960s up to the early 1990, there was an increase of 58 percent in the elementary
schools and 362 percent in the tertiary schools. For the same period, enrollment in all three levels
also rose by 120 percent. More than 90 percent of the elementary schools and 60 percent of the
secondary schools are publicly owned. However, only 28 percent of the tertiary schools are
publicly owned.

A big percentage of tertiary-level students enroll in and finish commerce and business
management courses. Table 1 shows the distribution of courses taken, based on School Year
1990-1991. Note that the difference between the number of enrollees in the commerce and
business courses and in the engineering and technology courses may be small - 29.2 percent for
commerce and business and 20.3 percent for engineering and technology. However, the gap
widens in terms of the number of graduates for the said courses.

On gender distribution, female students have very high representation in all three levels. At the
elementary level, male and female students are almost equally represented. But female
enrollment exceeds that of the male at the secondary and tertiary levels . Also, boys have higher
rates of failures, dropouts, and repetition in both elementary and secondary levels.

Aside from the numbers presented above, which are impressive, there is also a need to look
closely and resolve the following important issues: 1) quality of education 2) affordability of
education 3) goverment budget for education; and 4) education mismatch.

1. Quality - There was a decline in the quality of the Philippine education, especially at the
elementary and secondary levels. For example, the results of standard tests conducted among
elementary and high school students, as well as in the National College of Entrance Examination
for college students, were way below the target mean score.

2. Affordability - There is also a big disparity in educational achievements across social groups.
For example, the socioeconomically disadvantaged students have higher dropout rates, especially
in the elementary level. And most of the freshmen students at the tertiary level come from
relatively well-off families.
3. Budget - The Philippine Constitution has mandated the goverment to allocate the highest
proportion of its budget to education. However, the Philippines still has one of the lowest budget
allocations to education among the ASEAN countries.

4. Mismatch - There is a large proportion of "mismatch" between training and actual jobs. This is
the major problem at the tertiary level and it is also the cause of the existence of a large group of
educated unemployed or underemployed.

The following are some of the reforms proposed:

1. Upgrade the teachers' salary scale. Teachers have been underpaid; thus there is very little
incentive for most of them to take up advanced trainings.

2. Amend the current system of budgeting for education across regions, which is based on
participation rates and units costs. This clearly favors the more developed regions. There is a
need to provide more allocation to lagging regions to narrow the disparity across regions.

3. Stop the current practice of subsidizing state universities and colleges to enhance access. This
may not be the best way to promote equity. An expanded scholarship program, giving more
focus and priority to the poor, maybe more equitable.

4. Get all the leaders in business and industry to become actively involved in higher education;
this is aimed at addressing the mismatch problem. In addition, carry out a selective admission
policy, i.e., installing mechanisms to reduce enrollment in oversubscribed courses and promoting
enrollment in undersubscribed ones.

5. Develop a rationalized apprenticeship program with heavy inputs from the private sector.
Furthermore, transfer the control of technical training to industry groups which are more attuned
to the needs of business and industry.

FOREIGN
Back to School

During his trip to Asia last November, U.S. President Barack Obama sat down to a working
lunch with South Korean President Lee Myung-bak in Seoul. In the space of little more than a
generation, South Korea has developed one of the world's best-educated work forces and fastest-
growing economies -- and President Obama was curious about the South Korean miracle. "What
is the biggest education challenge you have?" he asked Lee. Without hesitating, Lee replied,
"The biggest challenge I have is that my parents are too demanding."

That anecdote usually makes Americans chuckle -- and wince. It highlights how U.S. students
are falling behind their peers in advanced nations in the global race for economic
competitiveness. Most South Korean parents, even the poorest, insist that their children learn
English starting in elementary school. As a result, South Korea has had to bring in thousands of
foreign-language teachers. I wish the United States shared South Korea's challenge. Americans
have good reason to be concerned: young adults in eight other nations, including South Korea,
are more likely to have college degrees than those in the United States.

Yet the relationship between education and international competitiveness is a subject rife with
myth and misunderstanding. There is a paradox at the heart of the United States' efforts to bolster
international competitiveness: to succeed in today's knowledge economy, the United States will
have to become both more economically competitive and more collaborative. For too long,
policymakers, lawmakers, and voters have treated competitiveness as a zero-sum game, in which
another nation's gain is necessarily the United States' loss. In fact, enhancing educational
achievement and economic viability -- at home and abroad -- is more a win-win game, one with
enormous benefits for the world and for the United States.
Curriculum
vitae

TERESA M. COMENDADOR
Blk 8 Lot 7 Purok 14 Loro st., Unit V. Brgy. Commonwealth Q.C
09062467186
comendador.teresa@gmail.com
Objectives: To

PERSONAL INFORMATION

Sex: Female
Date of Birth: February 22, 1991
Civil Status: Single
Mother’s name: Rosa M. Comendador
Occupation: Housekeeper
Father’s name: Rudy M. Comendador
Occupation: Business Man

EDUCATIONAL ATTAINMENT

Tertiary: Polytechnic University of the Philippines Quezon City

Bachelor of Business Teacher Education
2007-present

Secondary: Commonwealth High School

Ecols St. Brgy Commonwealth, Quezon City
2003-2007

Elementary: Manuel Luiz Quezon

Brgy. Commonwealth, Quezon City
1997-2003

OTHER SKILLS

Keyboarding Skills
Basic HTML
Stenography (English, Filipino and Machine)
Proficient in MS Office application

ACHIEVEMENTS

• Result of Personality Adjustment Inventories of BBTE 4-1 Students of PUPQC for the
enhancement of the Observation and Participation Performance Subject S.Y. 2008-2009
(University Study)
 • Webpage Tutorial (moviemaker.zymichost.com)

SEMINARS ATTENDED

“Enhancing Teaching Skills toward Professionalism”

October 20 2010

“Building Leaders: Developing Future Leaders in the Workplace”

September 03, 2010

“Empowering the Youth towards a Sustainable Environment”

February 26, 2006

“Functional Literacy: To Live and Love Well in a Healthy Philippines”

December 11, 2007
ATTACHMENT A
A

PHO
MY CRITIC, MENTOR AND GOOD ADVISER
Mrs. Rosalinda R. laxamana

MY PANELIST
MY FINAL DEMO
PICTURES WITH MY STUDENT’S
MESSAGES OF
MY STUDENTS
ATTACHMENT B
A
 SAMPLE Lesson
plan

Learning Component: Bookkeeping

Sub-Learning Component: Trial Balance Date: December 8, 2010

I. TARGET:

At the end of the lesson, the student must be able to:

1. Define what is Trial Balance?
2. Know what are the common errors that would cause the trial balance to be
out of balance.
3. Appreciate the importance of trial balance as part of the accounting cycle.
4. Prepare trial balance.

II. CONTENT:
A. TOPIC: Trial Balance as a 3rd accounting cycle.
B. MATERIALS: General Journal, blackboard, chalk, ballpen, visual aid.
C. REFERENCE/S: Principles of Financial Accounting pp. 62-69
Author: Milagros B. Hernane
III.PROCEDURES:
A. Preparatory Activities
1. Greetings, checking of Attendance.
2. Drill: Students will arrange the account titles.
3. Review: What is Posting?
4. Motivation: Show an example of Trial Balance.
5. Unlocking Difficulties:

• Real Accounts- They are relatively permanent and carried forward

from year to year.
• Nominal Accounts – Is the account reported for only one period.
• Transposition – an error which the order of the digit is changed
such as writing 542 as 452.
• Slide – An error in which the entire number is moved one or more
space to the right or the left, such as writing 542.00 as 54.20.

B. Presentation of the Lesson:

1. What is Trial Balance?
2. What are the common errors that would cause the trial balance to be out of
balnace?
3. Headings of trial balance.

C. Closing Activities
1. Generalization
Is a list of the accounts with debit or credit balances prepared after
journalizing and posting to determine the equality of the debits and credits.

2. Values Integration
Neatness, Cooperation in class discussion.

3. Application
The students will prepare trial balance to verify the equality of the total
debit balances and total credit balaces.

IV. EVALUATION:
Individual checking of Seatwork.

V. ASSIGNMENT/AGREEMENT:
1. Review the 2nd accounting cycle and be ready for your seatwork.
2. Identify the diff. Financial Statement.
 3. What is Income Statement?

Words to Study:

1. Net income
2. Net Loss

Prepared by:

Teresa M. Comendador

Checked by:

Rosalinda R. Laxamana

SAMPLE
EXAMINATION
Direction: Prepare the 5 Accounting Cycle.
Activity 1

Miss Snooky Von opened a nursery school called “Birds and Flowers
Nursery School”. The following transaction occurred in the month of June
2001.

June 2001.
1 Miss Von invested P 300,000 in the business.
2 Purchased tables and chairs, P 13,000 and play equipment foe P
23,000 from Almar Nursery Home Furniture and Equipment on credit.
4 Paid P 1,200 cash to a local newspaper for advertising the opening of
the nursery school.

5 Purchased nursery supplies from Leo Nursery Supplies on credit, P

7,500.

7 Received P 8,000 from a client.

 8 Paid P 10,000 to Almar Nursery Home Furniture and Equipment as
partial settlement of the account.

10 Sent a bill to P. Paloma for fees amounting to P 6,500.

11 Paid Leo Nursery Supplies the full amount due to it.

15 Paid the monthly rent of the space P 5,000.

15 Paid the wages of the nursery helper, P 2,500.

18 Collected P 3,000 from P. Paloma as partial settlement of her account.

20 Received P 10,500 from various customers.

25 Paid the utility bills for the month, P 1,800.

26 Purchased additional nursery supplies for cash, P 15,000.

28 Withdrew P 5,000 for personal use.

30 Paid the wages of the nursery helper P 2,500.

Birds and Flowers Nursery School

CHART OF ACCOUNTS

Cash
Accounts Receivable-P. Paloma
Nursery Supplies
Furniture and Fixturres
Play Equipment
Accounts payable- Almar Nursery Home Furniture and Equipment
Accounts Payable- Leo Nursery Supplies
Von, Capital
Von, Drawing
Fees Income
Advertising Expense
Rent Expense
Wages Expense
Utilities Expense
Direction: Prepare the 5 Accounting Cycle.
Activity 2

The following transactions of Ray Advertising Co. occurred in the

month of June 1997.
June 1997.

1 Mr. Ray Invested P 10,000 in the business.

2 Paid office rent for one month, P 500.
5 Bought typewriters for cash P 4,000.
10 Bought tables, chairs, and shelves P 2,000.
15 Received cash from customer’s P 3,500 for advertising service.
15 Paid the metro neon lights P 1,000 for advertising cost.
20 Paid water and electric bill P 120.
20 Billed A company for advertising cost P 1,500.
21 Billed B Company for advertising service P 1,800.
21 Received bill for advertising cost from Manila News, P 900
24 Paid salaries of Employees P 1,200.
24 Paid X Company for supplies Bought, P 480.
25 Issued A Promissory Note to Balita for bill received for advertising cost
P 1,500.
26 Paid Manila news P 650 for the account on June 21.
27 Ray Withdrew P 850 cash for his personal use.
30 Received P 1,100 from A company to apply on account.
30 Received P 2,400 cash from advertising customers.

Ray Advertising Co,

CHART OF ACCOUNTS

Cash
Accounts Receivable-A Company
Accounts Receivable-B Company
Office Equipment
Furniture and Fixtures
Supplies
Accounts Payable-Manila News
Notes Payable-Balita
Mr. Ray Capital
Mr. Ray Drawing
Service Revenue
Advertising Expense
Salaries Expense
Rent Expense
Utilities Expense

Direction: Prepare the 5 Accounting Cycle.

Activity 3
 The following transactions of Swiss Caterers, operated by Fe Aguila,
occurred in the month of December 1998.

December 1998.

1 Fe Aguila made an initial investment of P 100,000 cash.

3 Bought and paid for tables and chairs P 20,000.
4 Purchased service equipment from Z Company on credit, P 8,000.
8 Received P 3,000 for service at a party.
9 Paid P 1,500 for food used at the party.
15 Billed Jose Wagas, P 2,500 for catering service at his son’s wedding.
16 Paid P 1,000 for food served at the wedding.
17 Paid the month’s rent for half-month O 1,000.
18 Collected P 2,000 from Jose Wagas as partial settlement of the amount
due from him.
19 General expenses paid P 600.
23 Received P 15,000 from the BPI Bank Employees Association for the
catering service at their employees Christmas Party.
24 Paid P 6,000 for the food served at the party.
28 Paid the other half of the month’s rent P 1,000.
29 Paid the salaries for the month P 3,000.
30 Received P 15,000 from the Columbian Theaters Inc. for the New
Year’s party of their employees. Paid P 8,000 for food served at this party.

Swiss Caterers
CHART OF ACCOUNTS

Cash
Accounts Receivable- Jose Wagas
Furniture
Equipment
Accounts Payable- Z Company
Aguila, Capital
Service Income
Rent Expense
Salaries Expense
Food Expense
General Expense

Direction: Prepare the 5 Accounting Cycle.

Activity 4
 Nestor decided to open a law firm named Nestor Law Firm. In
December 2010 the following transactions took place.

December 2010.

1 Nestor invested P 60,000 cash to start his law practice.

4 A one year insurance effective December 1 was paid P 6,000.
6 Office furniture worth P 15,000 was purchased on account from EZ
furniture Company.
8 Office and computer supplies costing P 2,500 was bought for cash.
11 Received from City Bank P 60,000 for loan applied to be used in his law
firm.
14 Purchased on credit a desktop computer and printer for office use
worth P 60,000 for micro systems Inc.
16 Received P 12,500 cash for legal service rendered to Jose Lopez.
18 Paid P 1,000 for miscellaneous expenses incurred.
20 Received P 10,500 cash for legal services rendered to clients.
22 Advertising placed on a local paper for three months effective
December 1 was paid 3,600.
24 Various clients were billed for professional services P 16,400.
25 Micro system Inc. was partially paid P 45,000.
26 Collected accounts from various clients P7, 500.
27 Light, Water and telephone use for the month of December was paid to
the property owner P 1,500. (Utilities Expense)
28 The salary of the legal secretary was paid P 5,500.
29 Nestor withdrew P 12,000 for personal use.
30 Received P 5,000 as advance fees for legal services be rendered the
next year.

Nestor Law Firm

CHART OF ACCOUNTS

Cash
Accounts Receivable
Prepaid Insurance
Office Supplies
Furniture and Fixtures
Accounts Payable
Loan Payable
Nestor, Capital
Nestor, Drawing
Fees Earned
Salaries Expense
Advertising Expense
Utilities Expense
 Miscellaneous Expense
Direction: Prepare the 5 Accounting Cycle.
Activity 5

Richard decided to open a business named Richard Cruz Realty. In

September 2004 the following transactions took place.

September 2004.

1. Mr. Cruz opened a real estate broker’s office by investing P

50,000.
2. Paid the office rent for three months in advance P 4,500.
3. Purchased miscellaneous office supplies from National Book
Store on credit P 1,500.
4. Purchased tables and chairs from Jhoey and Son Co. P 22,000 on
credit.
5. Received P 8,000 as commission from the sale of property.
6. Received a statement of account from LIZ printers for advertising
materials used P 2,500.
7. Paid the salary of office clerks P 12,000.
8. Sent a Bill to home developers for service rendered P 35,000.
9. Received a check from real estate developers P 33,000 as a
partial payment of their account.
10. Real estate developers issued a 30 day note in full
settlement of their account balance P 10,000.
11. Paid the telephone bill P 900.
12. Issued a 120 day 20% promissory note to bank of the
Philippine island for funds borrowed P 60,000.
13. The Owner withdrew cash from the business for personal
use P 5,000.
14. Issued a 30 day, 20 % note to Goodwill Bookstore in full
settlement of our account with them P 1,500.
15. Made an additional investment in the business for P 15,000
cash.

Richard Cruz Realty

CHART OF ACCOUNTS

Cash
Accounts Receivable
Notes Receivable
Office Furniture
Accounts Payable
Notes Payable
Richard Cruz, Capital
Richard Cruz, Drawing
 Commission Income
Salaries Expense
Rent Expense
Advertising Expense
Supplies Expense
Telephone Expense

ATTACHMENT C
A

Daily time record