DAILY LESSON PLAN

Name of Teacher: CHRISTIAN CLYDE Z. CHING Date: January 24, 2019

Subject Taught: Cost Accounting and Control Part II Time: 10:00 – 11:30 AM
Subject Matter/Lesson: Normal Losses Room: SN-CAI

Instructional Objectives (IOs)/Intended Learning Outcomes (ILOs): At the end of the lesson,
100% of the students can:
1. Differentiate normal and abnormal loss in terms of treatment in cost of production
report;
2. Identify what are the different points of loss in production through tabular
presentation;
3. Compute for equivalent units of production and adjusted unit cost for cost of
production report; and
4. Display moral values and life lessons that can be grasped from the lesson.

Resources:

Mejorada (4th Edition). Cost Accounting. Quezon City: Goodwill Trading Co.

Guerrero, P. & Jose P. (2016). Cost Accounting. Manila: GIC Enterprises.

Cabrera, ME. (2018-2019). Cost Accounting and Control. Manila: GIC Enterprises

Materials: Textbook, Lecture Notes, PowerPoint Presentation Printed Exercise Problems and
Calculator, Video Presentation

Instructional Activities/Procedure:
1. Introduction
 2-minute prayer.
 Review of the past lesson.
 Present the intended learning outcomes of this topic.

2. Interaction
 Define and differentiate the two types of losses. Ask a student to discuss it first, then
to be expounded further by the teacher.
 Discuss the points of loss through filling up a table. Illustrate further using realistic
examples on the occurrences of loss through video presentation
 Solve for the equivalent units of production of a sample problem. Let students
compute first and further discuss. Demonstrate computation of adjusted unit cost
using the same problem

3. Integration
 Give an exercise problem on the computation of EUP and cost of production report
with normal losses. Give the students 2 minutes to read the problem, 5 minutes to
answer on their own paper and another 5 minutes to compare and discuss their
answer to their student partner. The teacher then selects 4 representatives from the
 class to solve on the board simultaneously and facilitate the students in criticizing
each other’s answer to arrive at the correct answer.
 Give another 10 minutes for students to incorporate situational and real business
conditions in the problem and the business and moral lessons from these
circumstances

Evaluation/Assessment:
 Problem Solving
 (3-2-1) – 3 things you have understood, 2 things not clear to you and 1 thing moral
value/life lesson/social significance you have realized

Assignment: Practice Problem for Normal Losses

Closing Prayer.

Reflection: (To be accomplished by the teacher after the lesson is taught.)

1. Was the instructional objective met? How do I know students learned what were
intended?
2. Were the students productively engaged? How do I know?
3. Did I alter my instructional plan as I taught the lesson? Why?
4. What additional assistance, support, and/or resources would have further enhanced
this lesson?
5. If I had the opportunity to teach the lesson again to the same group of students,
would I do anything differently?