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Senior High School

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Fundamentals of Accountancy,
Business and Management 1
Quarter 3 –Module 6, Week 6:
The Business Transactions and their Analysis to Include Definition
and
Nature of Business Transactions, Types of Source or Business
Documents, and the Rules of Debits and Credits

Department of Education  Republic of the Philippines

Fundamentals of Accountancy, Business and Management 1 - Senior High School
Alternative Delivery Mode
Quarter 3 - Module 7: The Accounting Cycle of a Service Business

First Edition, 2020

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Published by the Department of Education - Region X - Northern Mindanao

Development Team of the Module

Writers: Ken Witty V. Sabaldana, MBA

Sweet Frances B. Mabelin

Jonarose M. Cagampang

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Language Editor: Rosela Jane E. Prodenciado, MALE

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 Senior High School

Fundamentals of
Accountancy, Business
and Management 1
Quarter 3 – Module 6, Week 6:
The Business Transactions and their Analysis to Include
Definition and
Nature of Business Transactions, Types of Source or
Business
Documents, and the Rules of Debits and Credits

This instructional material was collaboratively developed and reviewed by

educators from public and private schools, colleges, and universities. We
encourage teachers and other education stakeholders to email their feedback,
comments, and recommendations to the Department of Education at
[email protected].

We value your feedback and recommendations.

Department of Education  Republic of the Philippines

 Table of Contents

Introduction ---------------------------------------------------------------------- 1

Pre-test ---------------------------------------------------------------------- 3

Lesson ---------------------------------------------------------------------- 4

Post-test ---------------------------------------------------------------------- 11

Answer Key ---------------------------------------------------------------------- 13

Reference ---------------------------------------------------------------------- 14
 What I Need To Know

For the Learners

This is the introductory course in accounting, business and

management data analysis that will develop your appreciation of accounting
as language of business and an understanding of basic accounting
concepts and principles that will help you analyze business transactions.
“Is accounting important to you?” Accounting delivers financial
information to different users through financial statements. It gives business
owners the chance to analyze the overall efficiency and effectiveness of
their business operations.

Module Content

This module in Fundamentals of Accountancy, Business and Management 1 for the 21 st

century learners is designed to make learning more engaging and meaningful to ABM Senior High
School learners in the flexible and blended learning environments.
The module is aimed at citing specific examples in which accounting is used in making
business decisions. The motivation behind this effort are the examples of service businesses
wherein they provides intangible goods or services to customers. It usually generates profit by
charging for labor or other services rendered to customers.
Meaningful activities are given in the form of worksheets, assignments and online or virtual
activities which allow learners to work at their own pace. As you go along, you will know the
accounting cycle for service business.
Learning is fun! So enjoy your journey as you unfold the most interesting and worthwhile
activities in accounting.
 These are the competencies included in this module:

 analyze common business transactions using the rules of debit and credit (ABM_FABM11-
IIIg-j-27); and

 solve simple problems and exercises in the analyses of business transaction

(ABM_FABM11- IIIg-j-28).

General Instructions

To do well in this module, you need to remember the following:

1. Read texts carefully.

2. Answer questions with all honesty.

3. Review your answers.

4. Follow instructions given.

5. Do the tasks given and do not delay in submitting requirements.

6. Feel free to communicate with your teacher.

7. Remember to review every time you are done answering the activities.

8. Have fun as you learn.

 What I Know

Instructions: State the type of business activity performed by each establishment.

Write your answer on the space provided.

1. SM Supermarket ________________________.
2. David’s Beauty Salon ________________________.
3. Vynce Hardware ________________________.
4. Jared Pharmaceuticals ________________________.
5. Bruno Barber Shop ________________________.
6. JMC Advertising Agency ________________________.
7. Pure Foods Corporation ________________________.
8. National Book Store ________________________.
9. Wellness Spa ________________________.
10. Belo Medical Clinic ________________________.

Lesson The Business Transactions and their Analysis to

Include Definition and
Nature of Business Transactions, Types of Source or
Business

What’s In

Activity 1. Review

Instructions: differentiate the following terms. Write your answer on the line provided.

1. Service business
________________________________________________________.

2. Merchandising business
______________________________________________________.
3. Manufacturing business
 ________________________________________________________.

What’s New

Activity 2. Write the analysis, rules and journal entry of the business transaction illustrated below.
The following are transactions for Anime World Gallery for the month of May. They will
be recorded using the double-entry system. To analyze each transaction the following
shall be used to show the effect on the accounts as follows: A (for Asset), L (for liability),
or OE (Owner’s Equity). The effect on owner’s equity is sub classified as follows: OE:R
(Revenue) and OE:E (expenses).

Example on May 2:

For Initial Investment

May 2 Gisel Ong loves to watch anime. She draws posters of colorful anime
characters. Sometimes she displays them in her office. To her surprise ,
many anime fans buy her drawings and paintings and place special
orders for Anime characters of their choice. Thus, Gisel decided to open
Anime World Gallery. Gisel invested P300,000 in this initial endeavor.
Analysis Assets increased. Owner’s equity increased.
Rules Debit increases in assets. Credit increases in owner’s equity.
Entry Increase in assets is recorded by a debit to cash. Increase in owner’s
equity is recorded by a credit to Ong, Capital.

Show entry (Journal entry):

Dr Cr
Cash (A) 300,000
Ong, Capital 300,000
Initial Investment

Your turn
Issuance of Note for Cash

May 3 Gisel Ong Issued a promissory note for a P100,000 loan from Allay
Bank. The note carries a 12% interest per annum. The interest and the
principal are payable after one year.
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.

Acquisition of Office Equipment for Cash

May 5 Ms. Ong acquired office equipment to be used for the office paying
P180,000 in cash.
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.

Acquisition of Furniture Paying Down Payment and the Balance on Account.

May 5 Ms. Ong acquired furniture from Bloom’s costing P40,000 paying
P12,000 and the balance at the end of the month. (Note: A compound
entry is needed in this transaction.)
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.

Advance Payment of Rental

May 6 Gisel Ong rented office space and paid two-month rent in advance, all
costing P18,000
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.

Payment of Insurance Premiums

May 7 Ms. Ong paid Asia Insurance Co. P10,800 for one year insurance of the
gallery.
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.

Events not Affecting the Accounting Equation (no journal entry)

May 7 Hired a part-time student helper with P4,000 monthly salary. The
student helper started working on the following day.

There is no entry necessary at this point as the hiring of the student helper has
no effect on the assets, liabilities, and owner’s equity.

May 8 Called National Book Store and ordered art supplies worth P7,200.

There is no entry necessary at this point as the ordering of the art supplies has
no effect on the assets, liabilities, and owner’s equity.

Question: Why?
Answer: _________________________________________________.

Purchase of Art Supplies on Account

May 8 The P7,200. worth of art supplies ordered from National Book Store
were delivered on account.
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.

Income Earned on Account

May 11 An oil painting of Naruto and an acrylic painting of L was delivered to Mr.
Ku To. Gisel Ong billed Mr. Ku To P120,000 for the painting delivered.
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.

Partial Settlement of Accounts Payable

May 12 Ms. Ong paid National Book Store P3,000 of the amount owned.
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.
Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.

Partial Collection of Accounts Receivable

May 15 Ms. Ong received P50,000 from Mr. Ku To as partial payment for the
anime painting delivered last May 11.
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.

May 18 Gisel Ong withdrew P18,000 for personal use.

Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________
Collection of Unearned Income

May 20 Ms. Ong received P80,000 cash for a contract to paint Lelouch.
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.

Cash Collection from Income Earned

May 23 Gisel Ong received cash from Ms. Uto San P90,000 for a charcoal poster
of Kirito.
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________
Payment of Salaries

May 29 Ms. Ong paid helper’s salary for the month, P4,000.
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.

Payment of Expenses Incurred / Consumed

May 29 Gisel Ong paid water bill of P540 for the month.
Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.
 Unpaid Expenses already Consumed / Incurred (Accrued Expenses)

May 30 Ms. Ong received bill from Meralco amounting to P4,500.

Analysis ___________________________________________________.
Rules ___________________________________________________.
Entry ___________________________________________________.
____________________________________________.

Show entry:

Dr Cr

____________________ ___________

____________________ ____________

____________________________________________________.

What Is It

What is a JOURNAL?

A journal is a chronological record of events and business transactions showing all the
effects of each transaction in terms of debit and credits. Because transactions are initially recorded
in the journal, it is called the book of original entry. The simplest journal is the general journal.
A journal entry should contain the following:
1. Date. Write the month on the first transaction unless there is a change in month for the
succeeding transactions or a new page is used.
2. Account titles and explanations. Write the debit account on the extreme left of the first line
and indent the credit account half- inch on the next line. The explanation describing the
transaction is written on the extreme left of the next line below the credit.
3. P.R. (Posting Reference). Write the corresponding account number here once the entry is
posted. However, it is left blank until the posting has been done.
4. Debit. Under this column, write the debit amount for each debit account.
5. Credit. Under this column, write the credit amount for each credit account.
 Presume that Gisel Ong established Anime World Gallery with an initial investment of
P300,00 on May 2,2018. The journal entry is shown on the next page.

Date Account Titles P.R. Debit Credit

and Explanation
2018
May 2 Cash 300,000
Ong, Capital 300,000
Initial
Investment

The Simple and Compound Entry

When only two accounts are affected, you call this a simple entry where there is only one
debit account and one credit account. The previous example where the owner, Gisel Ong, made
an initial investment is a simple entry. In some cases, a transaction would require the use of three
or more accounts, in which case the entry is called a compound entry.

Journalizing the Transactions

Journalizing is the process of recording a transaction in a journal after it has been

recognized and measured.

In journalizing transactions, the double-entry system is used. In this case, two or more
accounts are affected by each transaction. It follows that for every debit, a corresponding credit is
made. The total debits should equal total credits for every transaction. In this way, the quality of
the accounting equation is maintained.

Rules for Debit and Credit

Your debit to show: Your credit to show:

1. Increase in assets 1. Decrease in assets

2. Decrease in liability 2. Increase in liability
3. Decrease in owner’s equity 3. Increase in owner’s equity
- Owner’s withdrawal - Initial investment
- Expenses - Additional investment
-Revenue/income

THE ANALYSIS OF A TRANSACTION

Following are the steps involve in analyzing transaction:

1. From the business document, determine the kind of transaction or exchange made.
2. Analyze the transaction to determine the accounts affected. They can either affect the
assets, liabilities, owner’s equity, revenue, or expenses accounts.
 3. Determine the effect of the transaction on the accounts affected. The transaction can
either increase of decrease the accounts.
4. Apply the rules of debited and credited to show the corresponding increase or decrease.

The example is given on the activity 2 exercises.

What’s More

Activity 3. Essay

Instructions. Answer the question briefly based on your own understanding. Write your
answer on the lines provided.

1. What is a journal?
________________________________________________________________
______________________.
2. What is a difference between a simple entry and a compound entry?
________________________________________________________________
________________________________________________________________
____________________________________________.
3. Discuss the analysis of a transaction.
________________________________________________________________
________________________________________________________________
________________________________________________________________
_____________________________________.
4. State the rules of debit and credit.
________________________________________________________________
________________________________________________________________
_________________________________________________.

Self-Check!

Great job! You have completed Module 1 successfully! Before going to the next lesson, check the
icon that best shows your learning experience.
 I have understood the lesson well and I can even teach what I learned
to others.

I have understood the lesson but there are still other things that I
need to review and relearn.

I need to do additional work to be able to master the lesson. I need

help in some tasks.
If you checked the first icon, you are ready for lesson 2.

If you have checked the second icon, you need to review the things that you need to
relearn. If you have checked the third icon, it would be best if you read more and ask help from
your teacher, parents or peers in clarifying the lessons that you find it difficult. Be honest so that
you will truly improve.

Additional Activity
 After doing the activities:

I noticed _______________________________

A question I have is _______________________________

I’m not sure _______________________________

Answer Key:

Pre-Test: Identification
1. Merchandising
2. Service
3. Merchandising
4. Merchandising
5. Service
6. Service
7. Manufacturing
8. Merchandising
9. Service
10. Service

Activity 1. Review

1. Engaged in the rendering of service

2. Engaged in buying and selling goods
3. Engaged in the reproduction of items to be sold.

Activity 2: Identification
May 3
Analysis: Asset Increase, Liabilities Increased.
Rules: Debit increases in assets. Credit increases in liabilities.
Entry: Increase in assets is recorded by a debit to cash. Increase in liabilities is recorded by
a credit to notes payable.

Journal entry illustration:

Dr Cr
Cash (A) 100,000
Notes Payable (L) 100,000
Borrowed money from the bank by
Issuing a promissory note

May 5
Analysis: An asset increased. Another asset decreased.
Rules: Debit increases in assets. Credit decreases in assets.
Entry: Increase in assets is recorded by a debit to office equipment. Decrease in assets is
recorded by a credit to cash.

Journal entry illustration:

Dr Cr
Office Equipment (A) 180,000
Cash (A) 180,000
Purchased office equipment for cash

May 5
Analysis: Asset increased. Assets decreased. Liabilities increased.
Rules: Debit increases in assets. Credit decreases in assets. Credit increases in liabilities.
Enty: Increases in assets is recorded by a debit to furniture and fixture. Decreases in
assets is recorded by a credit to cash. Increase in liabilities is recorded by a credit to
accounts payable.
Journal entry illustration:
Dr Cr
Furniture and Fixture (A) 40,000
Cash (A) 12,000
Accounts Payable (L) 28,000
Bought furniture for paying cash and
the balance on account

May 6
Analysis: An asset increased. Another asset decreased.
Rules: Debit increases in assets. Credit increases in assets.
Entry: Increase in assets is recorded by a debit to prepaid rent. Decrease in assets is
recorded by a credit to cash.
Journal entry illustration:
Dr Cr
Prepaid Rent (A) 18,000
Cash (A) 18,000
Paid two months rent in advance

May 7
Analysis: An asset increased. Another asset decreased.
Rules: Debit increases in assets. Credit increases in assets.
Entry: Increase in assets is recorded by a debit to prepaid insurance. Decrease in assets is
recorded by a credit to cash.
Journal entry illustration:
Dr Cr
Prepaid Rent (A) 10,800
Cash (A) 10,800
Paid one year insurance premium

May 7
There is no entry necessary at this point as the hiring of the student helper has no effect on
the assets, liabilities, and owner’s equity.

May 8
There is no entry necessary at this point as the ordering of the art supplies has no effect on
the assets, liabilities, and owner’s equity. No delivery of the supplies has been made, thereby no
liability arises.

May 8 (Purchase of art supplies on account)

Analysis: Assets increased. Liabilities increased.
Rules: Debit increases in assets. Credit increases in liabilities.
Entry: Increases in assets is recorded by a debit to art supplies. Increase in liabilities is
recorded by a credit to accounts payable.

Journal entry illustration:

Dr Cr
Art Supplies (A) 7,200
Accounts Payable (L) 7,200
Purchased art supplies on account

May 11
Analysis: Assets increased. Owner’s equity increased.
Rules: Debit increases in assets. Credit increases in owner’s equity.
Entry: Increase in assets is recorded by a debit to accounts receivable. Increase in owner’s
equity is recorded by a credit to painting revenue.
Journal entry illustration:
Dr Cr
Accounts Receivable (A) 120,000
Painting Revenue (OE:R) 120,000
Anime painting on account
May 12
Analysis: Assets decreased. Liabilities decreased.
Rules: Debit decreases in liabilities. Credit decreases in assets.
Entry: Decrease in liabilities is recorded by a debit to accounts payable. Decrease in assets
is recorded by a credit to cash.

Journal entry illustration:

Dr Cr
Accounts Payable (L) 3,000
Cash (A) 3,000
Made partial payment to
National Book Store
May 15
Analysis: An asset increased. Another asset decreased.
Rules: Debit increases in assets. Credit decreases in assets.
Entry: Increase in assets is recorded by a debit to cash. Decrease in assets is recorded by
a credit to accounts receivable.
Journal entry illustration:
Dr Cr
Cash (A) 50,000
Accounts Receivable (A) 50,000
Received cash as partial collection from Mr. Ku To
May 18
Analysis: Assets decreased. Owner’s equity decreased.
Rules: Debit decreases in owner’s equity. Credit decreases in assets.
Entry: Decrease in owner’s equity is recorded by a debit to Ong, Drawing. Decrease in
assets is recorded by a credit to cash.
Journal entry illustration:
 Dr Cr
Ong, Drawing (OE) 18,000
Cash (A) 18,000
Withdrew cash for personal use
May 20
Analysis: Assets increased. Liabilities increased.
Rules: Debit increases assets. Credit increases in liabilities.
Entry: increase in assets is recorded by a debit to cash. Increase in liabilities is recorded by
a credit to unearned painting revenue.

Journal entry illustration:

Dr Cr
Cash (A) 80,000
Unearned Painting Revenue (L) 80,000
Received cash for painting services to be rendered
May 23
Analysis: Assets increased. Owner’s equity increased.
Rules: Debit increases in assets. Credit increases in owner’s equity.
Entry: Increase in assets is recorded by a debit to cash. Increase in owner’s equity is
recorded by a credit to painting revenue.
Journal entry illustration:
Dr Cr
Cash (A) 90,000
Painting Revenue (OE:R) 90,000
Received cash for a charcoal painting
May 25
Analysis: Assets decreased. Owner’s equity decreased.
Rules: Debit decreases in owner’s equity. Credit decreases in assets.
Entry: Decrease in owner’s equity is recorded by a debit to salaries expense. Decrease in
assets is recorded by a credit to cash.
Journal entry illustration:
Dr Cr
Salaries expense (OE:E) 4,000
Cash (A) 4,000
 Paid helper’s salary for the month
May 29
Analysis: Assets decreased. Owner’s equity decreased.
Rules: Debit decreases in owner’s equity. Credit decreases in assets.
Entry: Decrease in owner’s equity is recorded by a debit to utilities expense. Decrease in
assets is recorded by a credit to cash.
Journal entry illustration:
Dr Cr
Utilities expense (OE:E) 540
Cash (A) 540
Paid water bill for the month
May 30
Analysis: Liabilities increased. Owner’s equity decreased.
Rules: Debit decreases in owner’s equity. Owner’s equity decreased.
Entry: Decrease in owner’s equity is recorded by a debit to utilities expense. Increase in
liabilities is recorded by a credit to utilities payable.

Journal entry illustration:

Dr Cr
Utilities expense (OE:E) 4,500
Utilities Payable (L) 4,500
Received bill from Meralco

Rubrics for Essay Writing:

Criteria Excellent Good Fair Poor

Focus and Details (8-10 points) (6-7 points) (4-5 points) (0-3 points)

This is one specific, There is one clear, There is one topic, The topic and main
well-focused topic. well-focused topic but main ideas are ideas are not clear.
Mean ideas are clear main ideas are clear not especially clear.
and are well but are not supported
supported by detailed by detailed
and accurate information of acts.
information.

Organization (8-10 points) (6-7 points) (4-5 points) (0-3 points)

 a conclusion is
included, but is not
The information is a conclusion is there is no clear
especially
relevant and included, but does introduction,
relevant/supportive
presented in logical not strengthen the structure or
order. The conclusion argument/position conclusion.
is strong

Voice (8-10 points) (6-7 points) (4-5 points) (0-3 points)

The author’s purpose The author’s purpose The author’s purpose The author’s purpose
of writing is very clear of writing is of writing is of writing is
, and there is strong somewhat clear, and somewhat clear, and somewhat clear, and
evidence of attention there is some there is evidence of there is evidence of
on to audience. The evidence of attention attention on to attention on to
author’s knowledge on to audience. a audience. a audience. There is no
of and/or experience conclusion is conclusion is clear introduction,
with the topic is included, but does included, but is not structure or
evident not strengthen the especially conclusion.
argument/position relevant/supportive

Word Choice (8-10 points) (6-7 points) (3-5 points) (0-2 points)

The author uses vivid The author uses vivid the author uses the writer uses a
words and phrases. words and phrases. words that limited vocabulary.
The choice and The choice and communicate clearly,
placement of words placement of words is but the writing lacks
seems accurate, inaccurate at times variety and seems
natural, and and/or seems inappropriate to the
appropriate. overdone or subject matter.
inappropriate for the
subject matter.

Sentence Structure, (8-10 points) (6-7 points) (3-5 points) (0-2 points)
Grammar, Mechanics,
All sentence are well- Most sentences are Most sentences are Sentences sound
and Spelling
constructed and have well constructed and well constructed, but awkward, are
varied structure and have varied structure they have a similar distractingly
length. The author and length. The structure and/or repetitive, or are
makes very few author makes a few length. The author difficult to
errors in grammar, errors in grammar, makes several errors understand. The
mechanics, and/or mechanics, and/or in grammar, author makes
spelling. spelling, but these mechanics, and/or numerous errors in
mistakes do not spelling that interfere grammar, mechanics,
interfere with with understanding. and/or spelling that
understanding. interfere with
understanding.

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