GRADES 11 School Angelita V. Del Mundo Foundation (AVM Foundation) Inc.
Grade Level Grade 11
DAILY LESSON LOG Teacher Ms. Sweetzel A. Precinio Learning Area Fundamentals of Accountancy, Business and Management 1
Teaching Dates and Time WEEK 5: DECEMBER 10 - 14, 2018 Quarter 3rd
ABM11a: Tuesday 1:00PM – 3:00PM
Thursday 1:00PM – 3:00PM
TUESDAY THURSDAY
I. OBJECTIVES
A. Content Standards The learners the five major accounts, namely,
1. Assets 4. Income
2. Liabilities 5. Expenses
3. Capital
B. Performance Standards The learners define, identify, and classify accounts according to the five major types
C. Learning The learners discuss the five major accounts. ABM_FABM11-IIId-e-19
Competency/Objectives The learners cite examples of each type of account. ABM_FABM11-IIId-e-20
Write the LC code for each. The learners prepare a Chart of Accounts. ABM_FABM11-IIId-e-21
II. CONTENT Types of Major Accounts
III. LEARNING RESOURCES Pen, Paper, Whiteboard, Whiteboard marker, Visual Aids
A. References
1. Teacher’s Guide pages Pages 52-64
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)portal
B. Other Learning Resources https://www.keynotesupport.com/accounting/accounting-assets-liabilities-equity-revenue-expenses.shtml
IV. PROCEDURES
A. REVIEW ACTIVITY: Review previous lesson about Accounting Equation.
Reviewing previous lesson or relating
previous to present lesson
B. SPRINGBOARD/MOTIVATION: Ask the student “What are the use/purpose of the following pictures;
Establishing a purpose for the new 1. Cash
lesson
2. Office
3. Bank Loans
4. Electricity Bill
5. Withdrawal Slip
C. ANALYSIS:
Presenting examples/instances of the
new lesson
D. DISCUSSION: 1. Discuss the five major accounts.
Discussing new concepts and
2. Cite examples of each type of major account.
practicing new skills # 1
3. Prepare a Chart of Accounts.
E. DISCUSSION:
Discussing new concepts and
practicing new skills # 2
F. DEVELOPING MASTERY: Group Activity:
Leads to Formative Assessment #3 Each of the group will write a list of Assets, Liabilities, Owner’s Equity, Income and Expenses incurred in their assign business.
Group1: Salon and Spa
Group2: Restaurant
Group3: Laundry Shop
G. ABSTRACTION: Summarize the Five Major Accounts.
Making generalizations &/or
abstractions about the lesson
H. APPLICATION:
Finding practical application of
concepts and skills in daily living
I. EVALUATION: Quiz:
Evaluating/assessing learning Let the students answer a short quiz about the five major types of account.
(TG page 58.)
J. AGREEMENT: Assignment:
Additional activities for application or Answer the Activities found in TG page 60 – 64.
remediation
Activity 1: Indicate whether the transaction is an increase (+), decrease (-), or no effect on the asset, liabilities and equity accounts.
Activity2: Identify if the account is an asset, liability, equity, income or expense and indicate its normal balance.
1. REMARKS
2. REFLECTION
A. No. of learners who earned ABM – 19/19
80% in the evaluation
B. No. of learners who require n/a
additional activities for
remediation who scored
below 80%
C. Did the remedial lessons n/a
work? No. of learners who
have caught up with the
lesson
D. No. of learners who continue n/a
to require remediation
E. Which of my teaching Interactive Discussion that engage students in finding ways for them to interact with the content, the instructor, and their classmates.
strategies worked well? Why Demonstration that helps students to understand the step-by-step process required in the lesson.
did these work? Group Activity help students develop skills specific to collaborate efforts and allow students to delegate roles, established a shared identity with other group members.
F. What difficulties did I n/a
encounter which my principal
or supervisor can help me
solve?
G. What innovation or localized n/a
materials did I use/discover
which I wish to share with
other teachers?
PREPARED BY: DATE SUBMITTED: CHECKED BY: NOTED BY:
__________________________ December 7, 2018 _________________________ __________________________
Ms. Sweetzel A. Precinio Mrs. Maricris Z. Abad Mrs. Imelda Grace A. Santos Date
Teacher SHS Coordinator College Dean & SHS Principal
