University of Perpetual Help System Laguna

Minante Uno, Cauayan City, Isabela

BASIC EDUCATION DEPARTMENT
Senior High Level
A.Y 2017 - 2018
ISABELA CAMPUS

DAILY LESSON LOG IN Fundamentals of Accountancy and BM2 WEEK 3

Grade 11 to 12 SCHOOL University of Perpetual Help System Isabela Campus Grade and ABM12A & ABM12B
DAILY LESSON LOG Section:
TEACHER ARIES GONZALES CARAGAN,RCA,CPA Learning Area Fundamentals of Accountancy and
BM 2

OBJECTIVES July 17, 2017 July 18, 2017 July 19, 2017 July 20, 2017
A. Content Standards The learners demonstrate an understanding of the forms of business organization namely, single proprietorship, partnership, and
corporation, and the structure of a SCE of a single proprietorship that will equip him/her in the preparation of the said financial report
B. Performance Standards The learners shall be able to solve exercises and problems that require preparation of an SCE for a single proprietorship
C. Learning Competencies The learners: The learners: The learners: The learners:
Discuss the different forms Discuss the different forms Prepare an SCE for a single Prepare an SCE for a single
of business organization of business organization proprietorship proprietorship

Write LC Code for each ABM_FABM12-Ie-8 ABM_FABM12-Ie-8 ABM_FABM12-Ie-9 ABM_FABM12-Ie-9

LEARNING
RESOURCES/Ref.
1. Teachers Guide pages
2. Learners Material
pages
3. Textbook pages
PROCEDURES/LEARNI Lecture-Discussion of the
NG ACTIVITIES elements of statement of
changes in owners equity &
different forms of business
organization
Lecture-Discussion of the
elements of statement of
changes in owners equity &
different forms of business
organization
Lecture-Discussion of the Lecture-Discussion of the statement
statement of changes in owners of changes in owners equity for a
equity for a single proprietorship single proprietorship

ASSESSMENT Diagnostic Quiz Diagnostic Quiz Diagnostic Quiz Diagnostic Quiz

Sample of Assessment 1. What are the elements of 1. What are the elements of the 1. Prepare statement of changes 1. Prepare statement of changes in
Activity the Statement of changes in Statement of changes in in owners equity for a single owners equity for a single
owners equity and owners equity and describe proprietorship proprietorship
describe them. them.

REMARKS
No. of Learners w/in
Mastery level
No. of learners for
remediation
OTHER ACTIVITIES 1. Prepare statement of changes 1. Prepare statement of changes in
in owners equity for a single owners equity for a single
proprietorship proprietorship
Prepared by: Checked by:

ARIES G. CARAGAN,RCA,CPA MICHELLE B. ESTILLORE, RN, MAN, MAEd.