GRADE 11 School Anao National High School Grade Level 11

DAILY LESSON Teacher Glaiza D. Flores Learning Area Fundamentals of Accountancy I

LOG Teaching Dates and August 22-25, 2022 Quarter First Quarter
Time

Day 1 Day 2 Day 3 Day 4

I. OBJECTIVES
A. Content Standard The definition, nature, function, and history of accounting
B. Performance Standard Cite specific examples in which accounting is used in making business decisions.
C. Learning Competency/ Orientation Psychosocial Activity Define accounting ABM_FABM11-Ia-1 Describe the nature of accounting
Objectives ABM_FABM11-Ia-2
Write the LC code for each.
II. CONTENT The definition, nature, function, and history of accounting
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide
pages
2. Learner’s Materials
pages
3. Textbook pages
4. Additional Materials
from Learning
Resource (LR)portal
B. Other Learning Resource
IV. PROCEDURES
A. Reviewing previous lesson Orientation Psychosocial Activity  Greetings  Greetings
or presenting the new  Attendance  Attendance
lesson  Ask the students if they have  Explain the functions of
knowledge on accounting
accounting
B. Establishing a purpose for Orientation Psychosocial Activity Ask the students if their families are Group the students into five groups
the lesson running a and
business enterprise and encourage have a draw lot about accounting
them to share nature.
their experience or knowledge about 1. as a process
basic business 2.as an art
 activities 3. as a means not an end
4.deals with financial information and
transactions
5. as an information system and let
them explain each of the nature.
C. Presenting Orientation Psychosocial Activity Discuss the concept of accounting and Site some examples of why
examples/Instances of the its role to business accounting is
new lesson 1. a process
2. an art
3. a mean not an end
4.dealing with financial information
and
transactions
5.an information system and let them
explain each of the nature.
D. Discussing new concepts Orientation Psychosocial Activity Deliver the definitions of accounting Discuss the nature of accounting.
and practicing new skills # by FAS, FRBS, 1. as a process
1 AAA and AICPA 2.as an art
3. as a means not an end
4.deals with financial information
and
transactions
5. as an information system and let
them explain each of the nature.
E. Discussing new concepts Orientation Psychosocial Activity
and practicing new skills #
2
F. Developing mastery Orientation Psychosocial Activity
(leads to Formative
Assessment 3)
G. Finding practical Orientation Psychosocial Activity Knowing what accounting is, are you In dealing with your daily allowances
application of concepts practicing already accounting in your and with your business or home
and skills in daily living own allowance though you are not budgeting, how can accounting be a
aware that it is already accounting? process, an art, means not an end, and
an information system?
H. Making generalizations Orientation Psychosocial Activity In your own words, what is What are the natures of accounting?
and abstractions about the accounting?
lesson

I. Evaluating learning Orientation Psychosocial Activity Multiple Choices. Determine the nature of accounting
1. Which of the following is an that is shown in the following
appropriate statement.
definition of accounting? 1. The users then take their own
a) A means of recording decisions on the basis of such
transactions and keeping records information. So, it can be said that
b) Electronic collection, mere keeping of accounts can be the
organization, and communication of primary
vast amounts of information objective of any person or entity.
c) The interconnected network of 2. Accounting is recognized and
subsystems necessary to operate a characterized as a storehouse of
business information.
d) The measurement, processing, 3. It follows some definite steps like
and communication of financial collection of data recording,
information classification, summarization,
about identifiable economic entity finalization and reporting.
2. Which accounting process is the 4. It does not deal with non-monetary
recognition or non-recognition of information of non-financial aspect
business 5. Accounting is a systematic method
activities as accountable events? consisting of definite techniques and
a) Communicating its proper application requires
b) Identifying applied skill and expertise.
c) Measuring
d) Recording
3. Accounting is a service activity. Its
function is to provide
a) Qualitative information
b) Quantitative and qualitative
information
c) Quantitative information
d) None of the above
4. The communication phase of
accounting
is accomplished by
a) Processing data
 b) Recording data
c) Reporting to decision makers
d) Storing data
5. The measurement phase of
accounting
is accomplished by
a) Processing data
b) Recording data
c) Reporting to decision makers
d) Storing data
J. Additional activities for Orientation Psychosocial Activity Describe the Nature of Accounting. Research about the function of
application or remediation accounting to business.
V. REMARKS

VI. REFLECTION

A. No. of learners who earned

80% in the evaluation

B. No. of learners who

require additional
activities for remediation
who scored below 80%
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?

Prepared by: Checked by: Noted

GLAIZA D. FLORES MONETTE B. GARINGO RAQUEL G. BAUTISTA, PhD

Teacher II OIC/SHS Focal Person Principal I