School A m a d o r - B e l l o N a t i o n al H i g h S c h o o l Grade Level 12
GRADES 1 TO 12 Teacher Gladys Angela B. Valdemoro Learning Area Fundamentals of ABM1
DAILY LESSON LOG Teaching Dates and Time August 22-25, 2022; MTTH 9:45-10:45AM & 10:45-11-45AM Quarter 1
Session 1 Session 2 Session 3 Session 4 Session 5
I. OBJECTIVES 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
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 derived from the curriculum guides.
A. Content Standards The definition, nature and history of accounting
B. Performance Standards Cite specific examples in which accounting is used in making business decisions.
C. Learning Competencies/ Define accounting ABM_FABM11-Ia-1 Describe the nature of Accounting Narrate the history/origin of
Objectives(Write the LC code for each) ABM_FABM11-Ia-2 accounting ABM_FABM11-Ia-4
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach in the CG, the content can be tackled in a week or two.
II. CONTENT
The definition, nature, function, and history of accounting
IV. LEARNING RESOURCES List the materials to be used in different days. Varied sources 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. Hands-on learning promotes concept development.
A. References
1.Teacher’s Guide pages
2.Learner’s Material pages
3.Textbook pages
4.Additional Materials from Learning
Resource (LR) portal
B. Other Learning Resources MELC ABM_FABM11-Ia-1 ABM_FABM11-Ia-2 ABM_FABM11-Ia-4
V. PROCEDURES 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. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes, and draw conclusions about what they learned in relation to their life
experiences and previous knowledge, indicate the time allotment for each step.
A. Reviewing previous lesson or Greetings Greetings Greetings
Attendance
presenting the new lesson Ask the students if they have knowledge on
Attendance Attendance
accounting Define accounting What are the natures of
accounting?
B. Establishing a purpose for the Ask the students if their families are running a Group the students into five groups and Ask the students to share their known
business enterprise and encourage them to share
lesson have a draw lot about accounting history of something.
their experience or knowledge about basic business
activities. nature.
1. as a process
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.
C. Presenting examples/instances of Discuss the concept of accounting and its role to Site some examples of why accounting Is anyone knows or had an idea
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Session 1 Session 2 Session 3 Session 4 Session 5
the new lesson business. is on where and when accounting
1.a process originate? Explain that even
2.an art accounting has a history and its already
3.a mean not an end present even at the first civilization.
4. dealing with financial
information and transactions
5. an information system and let
them explain each of the nature.
D. Discussing new concepts and Deliver the definitions of accounting by FAS, FRBS, Discuss the nature of accounting. Discuss the history of Accounting and
AAA and AICPA
practicing new skills #1 1. as a process who is Fra Luca Paciolli
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 and
practicing new skills #2
F. Developing mastery
(Leads to Formative Assessment 3)
G. Finding practical applications of Knowing what accounting is, are you practicing In dealing with your daily allowances Why do you think we need to be aware
already accounting in your own allowance though you
concepts and skills in daily living and with your business or home of the history of accounting before we
are not aware that it is already accounting?
budgeting, how can accounting be a move forward to the basic concepts
process, an art, means not an end, and of accounting?
an information system?
H. Making generalizations and In your own words, what is accounting? What are the natures of accounting? What do you think are the most
abstractions about the lesson important part of the history of
accounting?
Who are the most influential and has
a greater contribution on the
advancement of accounting?
I. Evaluating learning Multiple Choices. Determine the nature of accounting that Group the students into five. And ask
1. Which of the following is an appropriate is shown in the following statement. them to narrate the history of
definition of accounting? 1.The users then take their own accounting.
a) A means of decisions on the basis of such Rubrics: Content:
recording transactions and information. So, it can be said that mere 50%
keeping records keeping of accounts can be the primary Presentation:50%
b) Electronic collection, objective of any person or entity.
organization, and communication of vast 2.Accounting is recognized and
amounts of information characterized as a storehouse of
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c) The interconnected network of
Session 1 Session 2 Session 3 Session 4 Session 5
subsystems necessary to operate a information.
business 3.It follows some definite steps like
d) The measurement, processing, collection of data recording,
and communication of financial 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 business information of non-financial aspect
activities as accountable events? 5. Accounting is a systematic method
a) Communicating consisting of definite techniques and its
b) Identifying proper application requires applied skill
c) Measuring and expertise.
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 application Make a research on the nature of Make a research on the functions of Make a research on the users of
or remediation accounting. accounting in business accounting.
VI. REMARKS
VII. REFLECTION Reflect on your teaching and assess yourself as a 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 you so when you meet them, you can ask them relevant questions.
A. No. of learners who earned 80% in
the evaluation.
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B. No. of learners who require additional
activities for remediation who scored
below 80%
C. Did the remedial lesson work? No. of
Session 1 Session 2 Session 3 Session 4 Session 5
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: Noted:
MIEL AMOR R. LAHOY-
GLADYS ANGELA B. VALDEMORO LQHOY.
SHS Teacher II
Teacher III/ Officer Incharge
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