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School Cagayan National High School – Senior High Grade Level GRADE 12- (ABM) PATIENT, MAGNIFICENT, DILIGENT,

School EFFICIENT
Teacher AR-JAY C. ROMERO Subject FUNDAMENTALS OF ACCOUNTANCY, BUSINESS NAD
MANAGEMENT 1
DAILY LESSON LOG Date JUNE 04-08, 2018 Quarter FIRST
Day 1 Day 2 Day 3 Day 4
I. OBJECTIVES
A. Content Standard Students are oriented on the Students are given the overview The learners demonstrate an The learners demonstrate an understanding
school’s rules and policies of the whole course understanding ofthe definition, nature, ofthe definition, nature, function, and
function, and history of accounting history of accounting

B. Performance Standard Students show obedience on the Students show interest on the The learners shall be able to cite specific The learners shall be able to cite specific
school policies and class different topics to be covered on examples in which accounting is used in examples in which accounting is used in
regulations the entire couse making business decisions making business decisions

C. Learning At the end of the period, the At the end of the period, the The learners define accounting The learners describe the nature of
Competency/Objectives learners are expected to… learners are expected to… ABM_FABM11- IIIa-1 accounting
ABM_FABM11- IIIa-2
Write the LC code for each. 1. Respond to questions 1. Respond to questions
about themselves and about the subject;
The learners…
their expectations for 2. Be acquainted with
Senior High School; different topics and
2. Be acquainted with activities to be
different policies of the undertaken regarding the
school; subject;
3. Work with a group by 3. Work with a group by
sharing one’s responses sharing one’s responses
to given questions; to given questions
II. CONTENT ORIENTATION RELEVANCE/ OVERVIEW INTRODUCTION TO ACCOUNTING
Learning Resources
A. References
1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages Fundamentals of ABM Part 1 by Fundamentals of ABM Part 1 by Rodiel Fundamentals of ABM Part 1 by Rodiel C.
Rodiel C. Ferrer and Zeus Vernon C. Ferrer and Zeus Vernon B. Millan, pp. Ferrer and Zeus Vernon B. Millan, pp. 1-12
B. Millan 1-12
4. Additional Materials from  DO #8 s. 2015 Curriculum Guide for
Learning Resource  DO #29 s. 2015 Fundamentals of ABM 1
 DO # 36 s. 2016
 DO #25 s. 2017
 Class Schedule for S.Y.
2018 – 2019
B. Other Learning Resource www.investopedia.com, www.investopedia.com,
www.accountingcoach.com www.accountingcoach.com,
http://accountingtheory.weebly.com/nature-
and-scope-of-accounting.html,
III. PROCEDURES
A. Reviewing previous lesson or The teacher welcomes the class The teacher asks the students to The teacher asks the students to give the
presenting the new lesson and introduces himself/ herself take down notes as he gives the three accounting definitions by AICPA, ASC,
(specialization, background, topics for the entire subject AAA.
credentials).
B. Establishing a purpose for the Setting of mood of students The teacher presents a birds eye Ask the learners the following Flash the following illustration. Ask the class
lesson through simple dance activity – view of the subject questions: to give their insights on the highlighted
Zumba. a. Do your parents ask how you spend terms.
your allowance every day?
b. When deciding between buying a
bottle of soft drinks or fruit juice, what
is the basis of your decision? Do you
compare the prices of both and then
decide?
c. When going home, do you sometimes
choose to walk from school rather than
riding a tricycle because you want to
save?
Acknowledge all the answers of the
learners and make a conclusion that
accounting is involved in all of these.
C. Presenting examples/ Teacher then gathers basic Teacher gathers insights of Teacher asks the students to list one Stress out that the highlighted terms are
instances of the new lesson information of the students students on what the subject is all word that enters their mind when they the phases of accounting. The illustration as
needed in the Database of about come aross the word ACCOUNTING. well will give the natures of accounting
Student Profile and to complete (basic features).
School Form 1.
D. Discussing new concepts and  Discussion about the Discusses sketchy the topics of BRAINSTORMING The teacher shall present the following:
practicing new skills #1 schedule of the Class for S.Y. the entire course The teacher groups the class into seven, 1. Accounting as an art and discipline
2018-2019 each group is tasked to formulate their 2. Accounting as an information
own definition of ACCOUNTING based system
on the listed words of their members 3. Accounting as a process
4. Accounting as a service activity
Accounting as the language of business
E. Discussing new concepts and Presentation of some DepEd Discusses the possible Each group shall choose a Based on the previous diagram, let the
practicing new skills #2 Policies and Subject requirements of the course such representative to present their output students explain the nature of accounting.
Requirements as: before the class. (Teacher should give
Ledgers supplements)
Journals
Memorandums
Calculators
F. Developing mastery (leads The teacher starts by saying: What knowledge adds up to your Teacher then presents the three Let the students think of examples (real life
to Formative Assessment 3) “Let’s get to know more about previous knowledge on definitions of ACCOUNTING given by: scenarios) on the different features of
each other today”. He/she then accounting after presenting the 1. AICPA accounting.
presents the following questions course outline? 2. AAA 2. Accounting as an art and discipline
to the class: 3. ASC 3. Accounting as an information
 What excites you about 1. Students shall study the system
Senior High School/ definition and check their 4. Accounting as a process
Accounting? formulated definitions vis-a-vis 5. Accounting as a service activity
 What makes you nervous the presented definition by the Accounting as the language of business
about Senior High School/ teacher.
Accounting?
 What do you already know
about Accounting?
G. Finding practical application  What can you do as Senior What preparations should you do Is accounting important to you? Share the story of Mr. Turtle, Mr. Monkey,
of concepts and skills in daily High School students to to make you prepare on this and Mr. Snake to the class.
living make sure that you have a subject? Relate the connection of accounting to Ask the following:
positive experience? our daily activities. 1. Did the story has a happy ending?
 What can teachers do to Why?
make this happen? 2. Lesson from the story?
 What can the school do to *There are so many “maybes” but all of
make this happen? these can only be corroborated with
ACCOUNTING INFORMATION.
H. Making generalizations and Other concerns like: Teacher checks the notes of Let the students recall the meaning of
abstractions about the lesson  Classroom Facilities students by reiterating the Accounting given by AAA, ASC, and
 Emergency Kits different topics to be discussed in AICPA.
 Transhcans, Etc. the entire course
(CG as guide)
I. Evaluating learning EXPECTATIONS: What do you What specific topic in accounting Define Accounting in your own words. Cite one nature of accounting that you
expect of our subject? interests you the most? usually apply in your life. Explain.
(ACCOUNTING)

J. Additional activities for What are the phases of accounting? In a sari- sari store, what do you think are
application or remediation the applications of accounting?

IV. REMARKS

V. REFLECTION
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 lessons
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: Checked by: Approved by:

AR-JAY C. ROMERO RICHARD N. ROMERO MARIA DIGNA A. TURINGAN


Subject Teacher Subject Coordinator SHS Assistant Principal II, Academics

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