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 3, 2019 (Monday) June 5, 2019 (Wednesday) June 6, 2019 (Thursday) June 7, 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
of account titles under the assets, liabilities,
and capital accounts of the Statement of
Financial Position, namely, cash,
receivables, inventories, prepaid expenses,
A. Content Standards
property, plant and equipment, payables,
accrued expenses, unearned income, long-
term liabilities and capital that will equip
him/her in the preparation of the SFP using
the report form and account form.
The learners shall be able to solve exercises
and problems that require preparation of an
SFP for a single proprietorship with proper
B. Performance Standards
classification of accounts as current and
noncurrent using the report form and the
account form.
Welcoming learners
Gathering information about the learners The learners will be able to recall the
C. Learning Competencies/ The learners identify the elements of the
Orienting the learners about the following: important terms in their Fundamentals of
Objectives SFP and describe each of them.
Classroom Rules Accountancy, Business and Management 1
Write LC Code for each ABM_FABM12-Ia-b-1
Grading System subject.
Course Requirements
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 Class Orientation NO CLASSES: EID’L FITR Review: Fundamentals of ABM 1Review of Statement of Financial Position (SFP)
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
1. Teacher’s Guide Pages pp. 2-3 pp. 3-8
2. Learner’s Materials Pages
Page 1 of 4
3. Textbook Pages
4. Additional Materials from
Learning Resources (LR)
Portal
B. Other Learning Resources
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 if they can still remember
the following terms:
1. Accounting Equation
2. Assets
3. Liabilities
Ask the learners to prepare a personal SFP:
4. Equity
1. Write your current savings and Formatted: List Paragraph, Numbere
5. Single/Sole Proprietorship
everything that you own (clothes, Numbering Style: 1, 2, 3, … + Start at
Teacher welcomes the class and introduces pen, pencil, etc.) Left + Aligned at: 0.25" + Indent at:
A. Reviewing previous lesson The teacher will give a set of title accounts
himself/herself (specialization, background, 2. Write the amount that you owe to Formatted: Normal, No bullets or n
or presenting the new lesson and then the learners will identify them
credentials). your friends, family members,
whether they are assets accounts, liabilities Formatted Table
parents (tuition)
accounts, or equity accounts.
3. Deduct the amount you owe from
the amount you own. Formatted: Font: Arial Narrow
5. Ask the learners to identify the
normal balance of asset (debit), liabilities
(credit) and equity (credit). The teacher will
explain on how these accounts are
increased/decreased. Formatted: Font: Arial Narrow
Teacher asks learners to:
bring out a piece of paper and be
ready with a pen. And then asks
the students to enumerate three to The teacher will associate the amount
B. Establishing a purpose for
five traits or characteristics that owned with assets and amount owed with
the lesson
they consider “constant” and liabilities and the net amount as equity.
“variable”.
write down their expectations at the
back of their paper.
The teacher will discuss the importance of
C. Presenting
Teacher asks learners to choose a partner the SFP:
examples/instances of the new
and share what they wrote on their paper. 1. Reinforce the difference between Formatted: List Paragraph, Numbere
lesson
assets and liabilities. Numbering Style: 1, 2, 3, … + Start at
Left + Aligned at: 0.25" + Indent at:
Formatted: Font: Arial Narrow
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The teacher will
define Statement of Financial Formatted: Font: Arial Narrow
Position and introduce the terms
Formatted: List Paragraph, Bulleted +
Permanent Accounts, Contra
Aligned at: 0.25" + Indent at: 0.5"
Assets
provide a sample SFP
differentiate the report form and
D. Discussing new concepts The learners Introduce their partner after
account form
and practicing new skills #1 sharing some information about themselves.
enumerate group accounts under
current assets, noncurrent assets,
current liabilities, noncurrent
liabilities, and owner’s equity
differentiate the SFP of a service
company and SFP of a
merchandising company Formatted: Font: Arial Narrow
Teacher explains the following to the
learners:
E. Discussing new concepts
classroom rules
and practicing new skills #2
grading system
course requirements
F. Developing mastery (leads to Formatted Table
Formative Assessment)
G. Finding practical
applications of concepts and
skills in daily living
H. Making generalizations and
abstractions about the lesson
I. Evaluating learning
J. Additional activities for
application or remediation
V. REMARKS
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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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