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FABM11 IIIa 6

This document contains a lesson plan for a mass training on the varied branches and areas of accounting. It outlines the learning competency, which is to explain the types of services rendered in each branch of accounting. The lesson procedures include an activity to motivate students by showing a video about a successful business. Students will then analyze what factors contribute to business success, including accounting knowledge. The lesson will define the services provided by each branch, and divide students into groups to apply the concepts to hypothetical businesses. Finally, students will evaluate which branch provides common accounting services and complete an assignment on limitations of each branch.

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Mary Grace Pagalan Ladaran
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334 views3 pages

FABM11 IIIa 6

This document contains a lesson plan for a mass training on the varied branches and areas of accounting. It outlines the learning competency, which is to explain the types of services rendered in each branch of accounting. The lesson procedures include an activity to motivate students by showing a video about a successful business. Students will then analyze what factors contribute to business success, including accounting knowledge. The lesson will define the services provided by each branch, and divide students into groups to apply the concepts to hypothetical businesses. Finally, students will evaluate which branch provides common accounting services and complete an assignment on limitations of each branch.

Uploaded by

Mary Grace Pagalan Ladaran
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOC, PDF, TXT or read online on Scribd
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Region XII

Department of Education
K to 12 REGIONAL MASS TRAINING
Dolores Tropicana Resort, General Santos City
May 31, 2017

LESSON PLAN

Content Standard The learners demonstrate an understanding of the varied


branches and areas of accounting particularly financial
accounting, management accounting, government accounting,
auditing, tax accounting, cost accounting, accounting education
and accounting research
Performance Standard The learners shall be able to make a list of businesses within the
community on the types of accounting services they require and
solve exercises in the identification of the branches of accounting
described through the types of services rendered.
Code ABM_FABM11-IIIa-6

I. Learning Competency/Objective

1. Explain the kind/type of services rendered in each of the branches of accounting

II. Subject Matter

Topic: Types/Kinds of services Rendered in Each of the Branches of Accounting


Reference: Fundamentals of Accounting, Business and Management 1 (1 sted.)
Author: Joselito, G. Florendo
Materials: Laptop, Projector, Manila paper, marker

III. Learning Procedures


A. Preliminaries
1. Seeing to it that the classroom/class is clean and in order
2. Prayer
3. Checking of attendance
4. Overview of previous lesson
We have just learned the different branches of accounting.

B. Lesson Proper

B.1. Activity/Motivation
The class will be shown a video of a story of very successful business.
The students will be asked the following questions:
i. How did we whether or not a business is successful?
ii. Is the knowledge of financial capacity/status of a business one
of the important factors for the success of the business?

B.3. Analysis

The teacher will give the final generalization of the activity and relate
the activity to the topic, and then discuss such topic further.

B.4. Abstraction
1. What are the services rendered in each branch of accounting?
2. What accounting service is most commonly used by internal users?
3. What accounting service is most commonly used by external users?

B.5. Application/Enrichment
The class will be divided into five (5) groups. Each group will be
assigned task as shown in the following:

Group Task
I Cite a hypothetical business and show its assets, capital and
liabilities.
II Cite a hypothetical business showingsales and expenses
III Cite a hypothetical business showing revenue, and compute the
income tax due
IV Cite a hypothetical business with prepared budget and actual
expense, and compare the budget and the actual result
V Propose a curriculum leading to the degree of bachelor of
Science in Accountancy (BSA)

IV. Evaluation

Identify which type/branch of accounting offers each of the following services.


Choose your answer from the table.
Financial Accounting Tax Accounting
Management Accounting Cost Accounting
Government Accounting Accounting Education
Auditing Accounting Research

____________ 1.Preparation of Financial Statement for internal users or external


users.
____________ 2. Educating students and other interested persons of the knowledge
of accountancy.
____________ 3.Preparation of cost of production and other costs reports.
____________ 4.Determination of the tax due.
____________ 5.Preparation of financial reports for use by managers of a company
or department head.
V. Assignment

Research and study about the limitations of the different branches of


accounting. After identifying the limitations of each branch of accounting,
explain how management can overcome these limitations. Write a one-page
paper about your research to be submitted to your teacher.

Prepared by: Observed by:


__________________________ _______________________________

USMAN L. DUROAN __________________________ _______________________________


Demonstrator
___________________________ ______________________________

Noted by:

ARTURO D. TINGSON, JR.


Regional Education Program Supervisor- LRMDS

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