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thea beloso
August 11, 2016
...the day when I got to meet my teacher in bookkeeping class and new block mates as well for the school year 2016 - 2017. What we did that day was not different from the other classes I attended to. We had a sharing of how our summer vacation has been, recalling of guidelines and requirements for the subject, introducing of new lessons, and more. I felt grateful during that time because I was able to be on where I was. I think that it was all because of my hard works, effort perseverance, and eagerness to achieve my goal of passing and accomplishing the subject that I am now on my last year of attending bookkeeping classes. This lets me to thank God for blessing and guiding me for the past year of studying and for the next years to come.
Activity #1
This activity entitled "Background Knowledge Probe" was our first activity for the first quarter. It lets me differentiate the terms service business and merchandising according to my background knowledge about it. This was given to us to start off the first lesson we are going to have which is Merchandising Business. Answering this activity was not that difficult for me because I was able to study and research about it even before I accomplish it. Unfortunately, I did not get a perfect score; instead, I got a score of 18 out of 20. I was perfect for the definition parts but I did not get one for the last part which is the realization, maybe because I lack of justification on what I thought about it. So, the next time I am going to answer activities like this, I will be more reasonable to my answers because it will make my answers strong because it has proves.
Activity #2
We did this second activity about the basic concepts in merchandising accounts at home and by that I was able to recall the lessons through my notes and finish it faster. The task that I must do was to create different business transactions or activities according to the type of concept that was asked. Doing it was very simple because I just have to follow the definitions and examples of the common transactions given to us. It was also not that different with the past lessons we had, except that, there was a new account title which is Merchandise Inventory Beginning. For this activity, I only got 18 over 20 because of an incorrect record for the transaction. I should have not put interest expense for the transaction regarding the borrowing of money since it did not indicate the date of maturity. With that case, it was my wrongdoing for I did not realize right away what I supposedly have done. I found out about it when my teacher told me. It was nice that I got to realize and reflect every after activities.
Activity #3
We did our individual Cornell notes during the class hours when our bookkeeping teacher was not around the campus. The substitute teacher gave us the handouts for the next lesson which obviously, was not yet taught to us. We, then, had our individual study or review about the account title, Purchases. Though the lesson was quite confusing because of the examples given were only limited, I still managed to comprehend it. Based on what we understood, we continued making our own Cornell notes after we go through the handouts. It was truly with ease when I did it because the lessons were still fresh on my mind. Cornell notes tested my capability in understanding concepts because it told us to provide the details of the different concept we had just learned by ourselves. I think that Cornell notes are just one of the many ways to practice easy understanding of different topics. I believe I am good enough with this line because I got a perfect score for this. This has to be the easiest task given to us with all the other activities. I support Cornell notes for the subject because almost all the activities were about practicality unlike with this, it is jotting down of notes and at the same time an additional point for the graded activities.
Activity #4
This activity was given to us to practice recording transactions about Purchase and Purchase Related Transactions. Although the transactions given to us were just simple, I still committed some errors that is why I was not able to have a perfect score. One is the error in omission. I should have put the amount for the account title in credit but I forgot to do it. Even though my score got deducted because of that error I committed, it made me learn something; and that is to not proceed to the next transaction unless the previous transaction is totally finish. On the other hand, the other error that I committed was the error in commission. I included the wrong amount for the last transaction given. I should have subtracted the amount from one of the account titles of the previous transaction so that the transaction will be accurate. If I need to accomplish this kind of activities, I really must be careful in each and everything I record or else the same thing will happen again just like what happened in this activity.
The same with the other activity, this was also given to us to practice Sales and Sales Related Transactions. The reasons why I did not get a perfect score for this activity is also the same with the reasons I had with activity #4. Error in omission and commission were also committed because I forgot to write what I supposed to write and accidentally inputted amounts that is incorrect again. For your information, this activity and the activity #4 was given to us at the same time; therefore, I was able to accomplish this activity right after I was done with the other one. I think I just got confused and was very eager to finish it earlier that is why I did not notice the mistakes I have done. I realized that it is better to do things in the right time so that pressure in any perspective won't take place in me which mostly is the reason for committing mistakes. With what happened, it makes me wish to take the time back when I was still accomplishing this activity so that I can undo what the incorrect actions I've done.
Activity #5
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