A SEMI-DETAILED LESSON PLAN IN T.L.E 9

I. OBJECTIVES

At the end of the discussion the students are expected to:

            a. Describes the Assets, Liabilities and Owner’s Equity and its categories.

            b. Recognize the Assets, Liabilities and Owner’s Equity on the Balance Sheet.

            c. Construct the Balance Sheet together with its parts: Assets, Liabilities and Owner’s Equity.

II. SUBJECT MATTER

            Topic: Assets, Liabilities, and Owner’s Equity

            Reference: Technology and Livelihood Education The New Grade 9, pages 293-295

Materials: Power point presentation, video, receipts, Laptops, projector

III. PROCEDURE

            A. Pre-Activities

1. Drill: The teacher will group the students into five, give them random receipts, record it into a paper and compute for the total purchase.

2. Motivation: The teacher will show the students a video presentation of the concept of Accounting:

Then, the teacher will ask them: What is the role of Accounting in the business?

4. Presentation: The teacher will present the lesson for today: Assets, Liabilities and Owner’s Equity by showing an example of Balance Sheet on the power point presentation. The teacher will present the categories of Assets, Liabilities and Owner’s Equity with examples via power point presentation.

B. Activity Proper: The five groups will be given terms, discuss the terms in the group and identify them if the term belongs to Assets, Liabilities or Owner’s Equity. Then, a representative from each group will explain why the given terms belong to Assets, Liabilities or Owner’s Equity.

C. Analysis: The teacher will ask the students:

            1. What do you think is the role of Balance Sheet in the Business?

            2. How do Assets, Liabilities and Owner’s Equity connect with each other?

D. Abstraction: The teacher will show again a Balance Sheet and ask the students to explain the terms seen in the Balance Sheet.

E. Application: The five groups should have one laptop and they will be given terms with amount and ask them to construct a balance sheet using Microsoft Word or Microsoft Excel (recommended).

IV. EVALUATION

A. Identification: Identify the following statement.

1. These are assets that are not expected to be converted into cash within a period of one year. ANS: Noncurrent Assets

2. This refers to the amount retained from profits. ANS: Retained Earnings

3. These are what a business owes to others for resources that were furnished to the business.

4. These are noncurrent assets that have physical substance. ANS: Tangible Assets

5. This pertains to the amount the owner has invested in the business. ANS: Owner’s Equity

B. Identification: Identify if the term is Asset, Liabilities or Owner’s Equity.

1. Land

2. Salaries Payable

3. Retained Earnings

4. Accounts Payable

5. Patents

V. ASSIGNMENT

You can use the internet for these following questions. E-mail your answers to jairusearldizon@gmail.com. Deadline: 12MN.

1. Are Retained Earning in a business equal or not equal to cash? Explain.

2. Is goodwill considered an intangible asset? Explain.

Six Essential Skills in Developing Basic Digital Skills

When the teacher adjusts its teaching method to match the new digital generation, the teacher should know what knowledge, skills and values need to develop by the learners. The 3 Rs (reading, writing and 'rethmetic) cannot be replaced but they will be complemented with this six essentials skills in developing the basic digital skills of the digital learners.

These six essentials are:

1. Solution Fluency

Students discussing about the problem and its solution.

Solution Fluency is the capacity and the creativity of the digital learners in solving a problem. The learners will able to define the problem, create and think for the appropriate solution to the problem, implement the solution and evaluate the process and the result.

There are 6 Ds that represents the Solution Fluency:

• Define the problem
• Discover a solution
• Dream up a process in solving the problem
• Design the process of the solution to the problem
• Deliver by implementing the solution
• Debrief evaluate the process and the result

2. Information Fluency

The students getting information and data on the computer.

Information Fluency involves 3 subsets of skills:

• The students will have the ability to access information through the use of internet, different software such as Encarta and etc.
• The students will have the ability to retrieve information in the form of texts, videos, pictures or sounds. 
• The students will have the ability to reflect, assess and rewrite the information he/she retrieved from the different sources.

There are 5 As in Information Fluency:

• Ask good questions referring to the information you need
• Acquire or access the materials you will use in getting the information
• Analyze those materials and determine the usable knowledge from the raw data
• Apply the information or knowledge you've retrieved to real life situations
• Assess the process and the result

3. Collaboration Fluency

Student using social networking sites (Facebook) to communicate with virtual partners.











Collaboration Fluency is the teamwork of the students in a virtual community. They communicate through the use of social networking sites and online gaming domains. Through Collaboration Fluency, school to school partnerships are now possible for multi-cultural learning.

Collaboration Fluency also have 5 Es to remember, these are:

• Establish the group in the virtual community and determine the role of each other
• Envision the outcome and examine the issue and the goal of the group
• Engineer the workable plan
• Execute the plan into action to achieve the goal of the group
• Examine the process and its result

4. Media Fluency

Logos of different blogging sites on the internet.











There is a need for systematic mind to evaluate the media. Media refers to information from radios, magazines, newspapers and for the virtual world, it refers to blogging sites which you can write a journal or personal reflection for free or paid. 

There are two components of Media Fluency, these are:

• Listen actively and interpret the communication and verbalize and verify the message that is appropriate for the intended audience.
• Leverage the most suitable media for the content of your message.

5. Creativity Fluency

An example of a manhwa (Korean comics) made by using a software and uploaded on the internet sites, such as Naver, Daum.
















Through the way of design, art and story-telling to present a message, it can add meaning to artistic proficiency. The students use their artistic skills by the use of the modern technology. There are lots of software to make comics. The photo below sets an example.

Click the link below for more information about Creativity Fluency.

CREATIVITY FLUENCY


6. Digital Ethics

An online campaign by The GoodPlay and Project New Media.










Digital citizens are handling by five principles, these are: 

• Leadership
• Global Responsibility
• Environmental Awareness
• Global Citizenship
• Personal Accountability

The video below explains more about Digital Ethics.

Perception of Old and New Generation

What is the biggest difference between the old generation and the new generation? Everybody can easily point out that the biggest difference between the two generation is the technology.

As the generation is changing, in the field of Education, the teaching method should also be changed.

What is the Education of Older Generation?

The photo above shows the education of the older generation. For the past 30 years, the learners can only get information and data on books. Some on newspapers, magazines, radios and televisions.

The education system of the old generation is that the teacher is only teaching the students to pass the exams and to complete the course requirements. That's why, some graduates of the older generation doesn't have skills. The educational system in some parts of Asia including the Philippines is only focusing on the grades of the learners. The learners are motivated to get high grades rather than enhancing their knowledge and higher thinking skills.

The question is, will the teachers of the new generation adapt the old education system?

The New Generation is now exposed in the latest technology. The learners can get information anywhere with just a click. They can get information through Laptop, Personal Computers, Tablet and Smartphones.

Will you still give the new generation an assignment to research something? Well, for sure, they will just copy and paste their answers after researching it on the internet. The students of new generation is often bored with books. They are more interested if you show them videos, power point presentation and activities that will enhance their higher thinking skills.

The students of the new generation need to build learning skills through the use of the modern technology. The teacher should act as a facilitator in the classroom while the modern technology will be the medium of instruction (See photo below).

There is a big difference of the education system of the old and new generation. But, the old generation of education system should be revised and diverse the system that is appropriate to the new generation of learners.

The Differences of the Past 30 Years Old Generation and the New Digital Generation

There has been so much differences of the past 30 years old generation and the new digital generation. These differences are shown in the grid chart below.

Past 30 Years Generation	New Digital Generation
Reading a book.	Watching a film on laptop.
People obtained information through research, linear, logical and sequential manner.	Just an instant click, people will get to know everything they wanted to know.
Sending message is time consuming and there is no assurance that the mail will be delivered to the receiver.	By clicking send, the message will be delivered in just a second.
The teacher helps the student on how to pass the tests and complete their course requirement.	The digital learners should acquire more skills than passing the tests or exams.
The students in the past will get rewards, trophies, medals and certificates during Graduation or Recognition Day.	The digital learners obtain immediate gratification from online games or app games.
The teachers in the past are obliged to deliver a content-based courses and it is measurable by exams, quizzes and tests.	Digital learners prefer fun learning. They are mostly learning through the use of advance technology. Learning is play to the digital learners.

The teachers should connect to the new generation of learners.

Bridging the Gap of the Students in the Future Generation

The world is changing.
These changes are inevitable.

In the field of education, there is a major change in teaching method. For the past 30 years, the education system is changing. Students of this generation are now more enhanced and skilled in using the modern technology. The older generation often feels that there is a generation gap between them and the younger generation. How will they bridge that gap to fit in today's generation?

Generation Terminology

Baby Boomers

They are the generation born during the post World War II (1946-1964). They entered this world in the days of hardships. Today, this generation is now settling into retirement.

Generation X

They are people born between the mid 1960's and early 1980's. They are more open for diversity and embracing the differences of things such as religion, class, sexual orientation, ethnicity etc.

Generation Y

People who are born between the 1980's and 2000's. This generation has been shaped by the technological revolution. They grow up with technology. Equipped with the latest gadgets such as Smartphones, Laptops, Tablets and etc.

Generation Z

People born after the year 2000. As they predicted, these people will be highly connected, living in an age of high-tech communication.








How will the Baby Boomers and Generation X bridge the gap between the technology-equipped Generation Y and Z? Of course, they should catch up to the latest trend of today's technology and adopt it into their daily lives. In the field of education, the teacher should adopt to the rapid emergence of digital technology or referred to as Information and Communication Technology (ICT). The teacher should understand the gap that may be observed between them and the new generation of learners.

But first, we should know how these generations learned.

The Baby Boomers

The Generation X

The Generation Y

As we can see, there are no differences of education system of the Baby Boomers to Generation Y. The teacher talking in the front as the students listening whole day. In this new generation, this type of system won't work out. As the newer generation is now equipped with the latest technology trend, of course, the teachers should also be equipped with the latest technology as the medium of teaching.

How should the New and the Future Generation learn?

With the used of the latest technology, the students should collaborate, create, be a critical thinker, contribute, converse and connect. In this new and future generation, the students will not only be smart, but they will also be skilled in problem solving and inventing.

The teaching method should diverse from. . .

to. . .

PREPARING FOR 21st CENTURY LEARNERS

There are big differences of teaching method in the past and the present. We, the learners of the past, know that big differences. The main difference between the past and the present is the... Technology.

The first photo above shows how the teacher taught her students in the past. While, this method of teaching is still common in some rural areas, the majority of the teachers are now using the advancement of the Technology as shown in the second photo.

So, the question is... what is the Teaching Method that will work for the 21st Century Learners? The traditional method or the new method which is the use of today's technology. Before we answer the question, let us meet the 21st Century Learners. Who are they? What are they?

21st Century Learners

As we observed on the 21st century learners, they are exposed to the latest technology offered by this generation. They are more interested in stuffs like Smartphone, Tablet, Laptop and other gadgets. They mostly spend their time on social networks, such as Facebook and Twitter, watching videos on Youtube or reading books at Wattpad or downloading apps in Google Play or exchanging e-mails through Yahoo or Gmail.

So, let's go back to the question. What teaching method will work on the 21st Century Learners? Of course, the method that will work on this generation's learners is by the used of this technology. As we, the future/aspiring educators or licensed teachers, should adopt the latest trend on teaching method. We should use the advancement of today's technology. Social networks such as Facebook and Twitter, videos on Youtube can be used as the medium of teaching. We should be updated and skilled in the use of these technologies. We can use Microsoft Office as the medium of teaching. Students can learn faster through the use of these technologies.

Summing up all, to prepare ourselves for the 21st Century Learners, let us change ourselves and be a 21st Century Teacher.