School ROSARIO NATIONAL HIGH SCHOOL Grade Level 11
GRADES 1 TO 12 Teacher AGATHA G. ALCID Learning Fundamentals of ABM1
DAILY LESSON LOG Area
Teaching Dates and Time AUGUST 22 - 26, 2022; MTW 8:30-9:30 A.M. Quarter 1
Monday Tuesday Wednesday Thursday Friday Frida
y
I. OBJECTIVES At the end of the period … At the end of the week the learners are able to define accounting, describe the nature of accounting and narrate the
the learners should be history/origin of accounting.
acquainted with each other;
and
the learners realizes the
content of the subject FABM
1.
A. Content Standards The learners demonstrate an understanding of the definition, nature, function, and history of accounting
B. Performance Standards The learners are able to 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 ABM_FABM11-Ia-2 accounting ABM_FABM11-Ia-4
code for each)
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
II. CONTENT or two.
The definition, nature, and functions 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 Teaching Guide for SHS Fundamentals of Accountancy, Business & Management 1
2.Learner’s Material pages Learning Activity Sheet provided by Department of Education
3.Textbook pages Florendo, Joselito.(2016) Fundamentals of Accountancy, Business and Management 1.
4.Additional Materials from
Learning Resource (LR)
portal
B. Other Learning Resources
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 The class will start with a short prayer The class will start with a short prayer The class will start with a
or presenting the new Checking of Attendance Checking of Attendance short prayer What is the nature of accounting
lesson The students will introduce their selves and select one word Ask the students if they have knowledge of Checking of Attendance
that best describe them. accounting. Explain the functions and
nature of accounting
B. Establishing a purpose Ask the students if their families are Ask the learners to restate the Ask the learners to narrate the
for the lesson running a business enterprise and functions of accounting. history/origin of accounting.
encourage them to share their
experience or knowledge about basic Learners will answer the Learners will answer the activity
business activities. activity sheet. sheet.
Learners will answer the activity
sheet
.
C. Presenting Discuss the concept of accounting and its role Site some examples of why Is anyone knows or had an idea
examples/instances ofthe new to business. accounting on where and when accounting
lesson is originate? Explain that even accounting
1. a process has a history and its already present even
2. an art at the first civilization.
3. a mean not an end
4. dealing with financial
information and transactions
an information system and let
them explain each of the nature.
D. Discussing new concepts Deliver the definitions of accounting Discuss the nature and Present to the class through
and practicing new by FAS, AAA and AICPA objectives of Accounting powerpoint presentation or video
skills #1 1.as a process the history of accounting.
2.as an art
3.as a means not an end
4.deals with financial
information and
transactions
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 Knowing what accounting is, are you In dealing with your daily Why do you think we need to be aware
applications of concepts practicing already accounting in your own allowances and with your of the history of accounting before we
and skills in daily living allowance though you are not aware that it business or home budgeting, move forward to the basic concepts of
is already accounting? how can accounting be a accounting?
process, an art, means not an
end, and an information
system?
H. Making generalizations In your own words, what is accounting? Are you being asked by your What do you think are the most
and abstractions about parents if where did you put important part of the history of
the lesson your allowance for that day? accounting?
Will you continue spending Who are the most influential and has a
still that way or will you greater contribution on the advancement
change your spending? of accounting?
Is it important for you
to properly account your
allowance?
I. Evaluating learning Multiple Choices. 1.Determine the nature of
1. Which of the following is an appropriate accounting that is shown in
definition of accounting? the following statement.
a. A means of recording 2.The users then take their
transactions and keeping own decisions on the basis of
records such information. So, it can be
b. Electronic collection, organization, said that mere keeping of
and communication of vast accounts can be the primary
amounts of information objective of any person or
c.The interconnected network of entity.
3. Accounting is recognized and
characterized as a storehouse of
Enumerate and explain the
function of accounting in
business.
subsystems necessary to operate a
business
d) The measurement, processing,
and communication of financial
information about identifiable economic
entity
2. Which accounting process is the
recognition or non-recognition of business
activities as accountable events?
a) Communicating
b) Identifying
c) Measuring
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 Make a research on the nature of accounting Make a research on the Make a research on the branches of accounting.
application or and functions of accounting in business history of accounting
remediation
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.
B. No. of learners who require
additional
activities for remediation
who scored below 80%
C. Did the remedial lesson
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?
Prepared by: Noted:
AGATHA G. ALCID MA. CRISTINA A. PAPA
Teacher II Master Teacher II/TIC
