July 7, 2025 July 8, 2025 July 9, 2025 July 10, 2025 July 11, 2025

I. OBJECTIVE
A. Content Standards School The learners demonstrate an understanding
PRECIOUS of the preparation of Statement of Financial Position
HIGH ACADEMY-CONCEPCION, INC.(SFP) usingGrade
the report
Levelform and the account 12 form, with
Teacher proper classification of items as current and
MS.non-current.
JULIE ANN V. DAYRIT FUNDAMENTALS OF
B. Performance standard The learners shall be able to prepare an SFP using both report form and account form, correctly classifying assets, liabilities,
Learning and equity into current and
ACCOUNTANCY,
Section
non-current accounts. MONDAY
DAILY TUESDAY WEDNESDAY THURSDAY FRIDAY Area BUSINESS AND
C. Learning
LESSON Competencies Prepare a Statement of Financial Position using both report form and account form. (ABM_FABM12-Ia-b-4) MANAGEMENT 2
Teaching 12-ONYX 8:00-8:50AM 8:00-8:50AM 8:00-8:50AM 8:00-8:50AM
LOG Dates and
Time
Semester 1st
II. CONTENT
STATEMENT OF STATEMENT OF STATEMENT OF STATEMENT OF
FINANCIAL POSITION FINANCIAL POSITION FINANCIAL POSITION FINANCIAL POSITION
(SFP) (SFP) (SFP) (SFP)
III. LEARNING RESOURCES
A. Reference
IV. PROCEDURES
A. Reviewing previous lesson Begin by reviewing the Begin by reviewing the Begin by reviewing the Begin by reviewing the
or presenting the new lesson different types of financial different types of financial different types of financial different types of financial
statements and their statements and their statements and their statements and their
purposes. Briefly discuss purposes. Briefly discuss purposes. Briefly discuss purposes. Briefly discuss
the components of the SFP the components of the SFP the components of the SFP the components of the SFP
(Assets, Liabilities, Equity). (Assets, Liabilities, Equity). (Assets, Liabilities, Equity). (Assets, Liabilities, Equity).
Ask students to recall the Ask students to recall the Ask students to recall the Ask students to recall the
accounting equation (Assets accounting equation (Assets accounting equation (Assets accounting equation (Assets
= Liabilities + Equity). = Liabilities + Equity). = Liabilities + Equity). = Liabilities + Equity).
B. Establishing a purpose for Explain that today's lesson Explain that today's lesson Explain that today's lesson Explain that today's lesson
the lesson will focus on preparing the will focus on preparing the will focus on preparing the will focus on preparing the
SFP using two different SFP using two different SFP using two different SFP using two different
formats and correctly formats and correctly formats and correctly formats and correctly
classifying items. classifying items. classifying items. classifying items.
Emphasize the importance Emphasize the importance Emphasize the importance Emphasize the importance
of accurate SFP preparation of accurate SFP preparation of accurate SFP preparation of accurate SFP
for decision-making. for decision-making. for decision-making. preparation for decision-
making.
C. Presenting examples/ Present a simple example of Present a simple example Present a simple example Present a simple example
instance of the new lesson a company's balance sheet of a company's balance of a company's balance of a company's balance
data. Show how to prepare sheet data. Show how to sheet data. Show how to sheet data. Show how to
the SFP using both the prepare the SFP using both prepare the SFP using both prepare the SFP using both
report form (horizontal) and the report form (horizontal) the report form (horizontal) the report form (horizontal)
account form (vertical). and account form (vertical). and account form (vertical). and account form (vertical).
Highlight the classification of Highlight the classification Highlight the classification Highlight the classification
current and non-current of current and non-current of current and non-current of current and non-current
items. Use a visual aid items. Use a visual aid items. Use a visual aid items. Use a visual aid
(projector, whiteboard) to (projector, whiteboard) to (projector, whiteboard) to (projector, whiteboard) to
illustrate the process step- illustrate the process step- illustrate the process step- illustrate the process step-
Prepared by: Checked by:

MS. JULIE ANN V. DAYRIT Ms. Sarah Mhay Z. Mabanta