School St.

Vincent of Quebiawan Integrated School Grade Level 12-ABM1

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DAILY LESSON LOG Teacher Angelica H. Paras Learning Area Fundamentals of Accountancy, Business and
MangementManagement 2 Formatted: Line spacing: single
Teaching Dates and Time 1:45PM, 1:00PM, 12:15PM, 5:00PM Quarter First

Day 1 Day 2 Day 3 Day4

June 17, 2019 (Monday) June 19, 2019 (Wednesday) June 20, 2019 (Thursday) June 21, 2019 (Friday)
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed, and if needed, additional lessons, exercises and remedial activities may be done for
I. OBJECTIVES developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and competencies and enable children to find significance and joy in
learning the lessons. Weekly objectives shall be delivered from the curriculum guide.

The learners demonstrate an understanding The learners demonstrate an understanding The learners demonstrate an understanding
of account titles under the assets, liabilities, of account titles under the assets, liabilities, of account titles under the assets, liabilities,
and capital accounts of the Statement of and capital accounts of the Statement of and capital accounts of the Statement of
Financial Position, namely, cash, Financial Position, namely, cash, Financial Position, namely, cash,
receivables, inventories, prepaid expenses, receivables, inventories, prepaid expenses, receivables, inventories, prepaid expenses,
A. Content Standards
property, plant and equipment, payables, property, plant and equipment, payables, property, plant and equipment, payables,
accrued expenses, unearned income, long- accrued expenses, unearned income, long- accrued expenses, unearned income, long-
term liabilities and capital that will equip term liabilities and capital that will equip term liabilities and capital that will equip
him/her in the preparation of the SFP using him/her in the preparation of the SFP using him/her in the preparation of the SFP using
the report form and account form. the report form and account form. the report form and account form.

The learners shall be able to solve exercises The learners shall be able to solve exercises The learners shall be able to solve exercises
and problems that require preparation of an and problems that require preparation of an and problems that require preparation of an
SFP for a single proprietorship with proper SFP for a single proprietorship with proper SFP for a single proprietorship with proper
B. Performance Standards
classification of accounts as current and classification of accounts as current and classification of accounts as current and
noncurrent using the report form and the noncurrent using the report form and the noncurrent using the report form and the
account form. account form. account form.

The learners prepare the SFP of a single

proprietorship
ABM_FABM12-Ia-b-3
The learners identify the elements of the
C. Learning Competencies/ The learners prepare an SCI for a service
SCI and describe each of these items for a To assess the learner’s strengths and
Objectives The learners prepare an SFP using the business using the single-step approach.
service business and a merchandising weaknesses.
Write LC Code for each report form and the account form with ABM_FABM12-Ic-d-6
business. ABM_FABM12-Ic-d-5
proper classification of items as current and
noncurrent
ABM_FABM12-Ia-b-4
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the GC, the content can be tackled in a week or two.
II. CONTENT Statement of Financial Position (SFP) Statement of Comprehensive Income (SCI) Statement of Comprehensive Income (SCI) Diagnostic Test
List the materials to be used in different days. Varied resources of materials sustain children’s interest in the lesson and in learning. Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials.
III. LEARNING RESOURCES Hands-on learning promotes concept development.
A. References

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 1. Teacher’s Guide Pages pp. 9-17 pp.36-45 pp.36-45

2. Learner’s Materials Pages

3. Textbook Pages pp. 34-51 pp. 34-51

4. Additional Materials from
Learning Resources (LR)
Portal
Fundamentals of Accountancy, Business,
B. Other Learning Resources and Management 2 by Flocer Lao Ong,
pp. 25-39
These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Always be guided by demonstration of learning by the students which you can infer from formative assessment activities.
IV. PROCEDURES Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning processes, and draw conclusions about what they learned in relation to their experiences and previous knowledge.
Indicate the time allotment for each step.

Ask the learners to prepare a personal SCI:

1. Write your monthly allowance
(computed by daily allowance x
number of days in a month)
A. Reviewing previous lesson 2. write the amount you spend on Formatted Table
1. Review the previous lesson. The teacher will administer the test.
or presenting the new lesson food, transportation, phone load,
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etc. (make it monthly to match their
allowance) Formatted: Normal, No bullets or n
3. Deduct the amount they spend Formatted: Font: Arial Narrow
from the amount their allowance
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Associate allowance with revenue and

B. Establishing a purpose for
spending with expense with the net amount
the lesson
as net income

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C. Presenting The teacher will show how to prepare an
Reinforce the difference between accrued
examples/instances of the new SCI for a service business using the single- Formatted: Font: Arial Narrow
income/expense with cash transactions.
lesson step approach.
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The teacher will
 define the term Statement of Formatted: List Paragraph, Bulleted +
Comprehensive Income and Aligned at: 0.25" + Indent at: 0.5"
introduce the term Temporary
Accounts
 provide a sample SCI
 differentiate the single-step and Formatted: List Paragraph, Bulleted +
D. Discussing new concepts
multi-step format of the SCI Aligned at: 0.25" + Indent at: 0.5"
and practicing new skills #1
 differentiate the Statement of
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Comprehensive Income of a
Service Company and of a Formatted: Font: Arial Narrow
Merchandising Company
 point out the different parts of the
Statement of Comprehensive
Income Formatted: Font: Arial Narrow

The teacher will

 point out the different parts of the
E. Discussing new concepts
Statement of Comprehensive
and practicing new skills #2
Income
 give examples of SCI Formatted: List Paragraph, Bulleted +
Aligned at: 0.25" + Indent at: 0.5"
Diad Activity:
F. Developing mastery (leads to The learners will prepare an SCI for a Formatted: Font: Arial Narrow
Formative Assessment) service business using the single-step Formatted Table
approach.
G. Finding practical
applications of concepts and
skills in daily living
The teacher will ask the learners to
H. Making generalizations and enumerate the different parts of the
abstractions about the lesson Statement of Comprehensive Income. They
will also be asked how to prepare SCI
45-Item Quiz
I. Evaluating learning Prepare a Statement of Financial Position
given the following accounts.

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J. Additional activities for
application or remediation

V. REMARKS
Reflect on your teaching and assess yourself as teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help your instructional supervisors can provide for
VI. REFLECTION you so when you meet them, you can ask them relevant questions.
A. No. of learners who earned Formatted Table
80% in the evaluation
B. No. of learners who require
additional activities for
remediation
C. Did the remedial lessons
work? No. of learners who have
caught up with the lesson
D. No. of learners who continue
to require remediation
E. Which of my teaching
strategies worked well? Why
did these work?
F. What difficulties did I
encounter which my principal or
supervisor can help me solve?
G. What innovation or localized
materials did I use/discover
which I wish to share with other
teachers?

COMMENTS/SUGGESTIONS:

Checked by: ____________________________________________

Date: __________________________________________________

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