ST. THERESE CHRISTIAN DEVELOPMENT CENTER FOUNDATION, INC.

Abucay, Tacloban City

LEARNING PLAN
SECONDARY DIVISION
SENIOR HIGH SCHOOL UNIT
AY 2019-2020

Quarter Number: 1 Trimester: 1st Week: 1-2

Subject Matter: FUNDAMENTALS OF ABM 1
Topic/ Lesson Name
Content Standards
Performance Standards
Learning Competencies
Specific Learning Outcomes
Time Allotment
Grade Level: Grade 11 Track and Strand: Academics/ABM
PRELIMINARY PART
Introduction to Accounting
The learners demonstrate an understanding of…
1. the definition, nature, function, and history of accounting
The learners shall be able to…
1. cite examples in which accounting is used in making business decisions
The learners…
1. define accounting
2. describe the nature of accounting
3. explain the functions of accounting in business
4. narrate the history or origin of accounting
At the end of the lesson, the learners will be able to have at least 80% mastery of the following:
1. define ACCOUNTING according to the definitions provided by ASC, AICPA and other regulating bodies;
2. provide their own definition of ACCOUNTING;
3. describe the nature of accounting and how it is used in the business and daily life; and
4. draw a timeline of the important events in the history of accounting.
300 minutes

Dates Covered July 22-26, 2019

Materials Pen and paper, smart TV/ projector, PPT Presentation, board and chalk.
Ballada, Win. Basic Accounting: Made Easy. 20th edition. (Manila: DomDane Publishers, 2016).
Gilbertson, Claudia. Fundamentals of Accounting. 8th ed. (Australia: Cengage Learning, 2010).
Resources Padillo, Nicanor, Jr. Financial Statements Preparation, Analysis and Interpretation. (Manila: GIC Enterprises,
2011).
Pefianco, Erlinda C. The Accounting Process: Principles and Problems. (Makati: Goodwill Trading, 1996).
 MEETING THE
PROCEDURE
LEARNERS’ NEEDS
A. INTRODUCTION (5 mins/day)
Prayer, Greetings and Ice Breakers, Attendance Check
B. MOTIVATION (5 mins/day)
DAY 1: Posted on the board is the word Accounting, how will you define accounting by starting your statement with a given letter.
DAY 2: The learners will be presented pictures of successful companies and businesses
DAY 3: Trivia on the important people behind the history of accounting (visual prompting on slide presentation)
C. INSTRUCTION/DELIVERY (15 mins/day)
DAILY:
- Present the basic concepts
- Encourage the learners to participate in the discussion
D. PRACTICE/ DRILL (20 mins/ day)
DAY 1: The learners will be given 10-15 mins to construct a word bubble and present it to the class.
DAY 2: Case analysis
DAY 3: Draw a timeline/ act / narrate via story telling the history of accounting.
E. ENRICHMENT/ VALUES INTEGRATION (5 mins/ day)
- Reflection
- Core Value- Appreciation
F. EVALUATION AND ASSIGNMENT (10- 15 mins/ day)
- Graded recitation
- 10-item quiz
- Reading assignment
- Output presentation (and peer evaluation)
Criteria for Output Presentation:
- Organization and content- 30%
- Creativity- 30%
- Presentation- 20%
- Cleanliness and aesthetics- 20%
100%

Prepared by: Date: Checked by: Approved by:

CRISTIAN JAY D. ASUERO July 5, 2019 Ms. CHRISTELLE ANGELICA C. CORPIN Ms. ANNIE C. CORPIN
Teacher-Facilitator Division Chairperson School Head and President