School Grade Level 11

GRADES 1 TO 12 Teacher Learning Area Fundamentals of ABM1

DAILY LESSON LOG Teaching Dates and Time Quarter 1

Session 1 Session 2 Session 3 Session 4 Session 5

I. OBJECTIVES Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge
and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from
the curriculum guides.
A. Content Book of Accounts The business transactions and their analysis, to The business transactions and their analysis, to The business transactions and their analysis, to
include definition and nature of business include definition and nature of business transactions, include definition and nature of business transactions,
Standards
transactions, types of source or business documents, types of source or business documents, and the rules types of source or business documents, and the rules
and the rules of debits and credits. of debits and credits of debits and credits
B. Performance Differentiate a journal from a ledger and Identify business and nonbusiness transactions, Identify business and nonbusiness transactions, Identify business and nonbusiness transactions,
identify the types of journal and ledger. enumerate the types of business documents, recite enumerate the types of business documents, recite enumerate the types of business documents, recite
Standards
the rules of debit and credit, and apply these to the rules of debit and credit, and apply these to simple the rules of debit and credit, and apply these to
simple cases. cases. simple cases.
C. Learning 1. identify the uses of two books of accounts 1. Describe the nature and give examples of business 1. Describe the nature and give examples of business 1. Identify the different types of business documents
ABM_FABM11- IIIb-c-22 transactions transactions ABM_FABM11- IIIg-j-26
Competencies/ 2. Illustrate the format of general and special ABM_FABM11- IIIg-j-25 ABM_FABM11- IIIg-j-25
Objectives(Write the journals. 2. Analyze common business transactions using rules 2. Analyze common business transactions using rules
LC code for each) ABM_FABM11- IIIb-c-23 of debit and credit of debit and credit
3.illustrate the format of a general and ABM_FABM11- IIIg-j-27 ABM_FABM11- IIIg-j-27
subsidiary ledger.
ABM_FABM11- IIIb-c-24

II.CONTENT 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 or two.
Book of Accounts The business transactions and their analysis, to The business transactions and their analysis, to The business transactions and their analysis, to
include definition and nature of business include definition and nature of business transactions, include definition and nature of business transactions,
transactions, types of source or business documents, types of source or business documents, and the rules types of source or business documents, and the rules
and the rules of debits and credits of debits and credits of debits and credits
IV. LEARNING 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.
RESOURCES
A. References
1.Teacher’s Guide
pages
2.Learner’s
Material pages
3.Textbook pages Basic Accounting Made Easy, W.L Ballada, page Basic Accounting Made Easy, W.L Ballada, page 3-17- Basic Accounting Made Easy, W.L Ballada, page 3-17-3- Basic Accounting Made Easy, W.L Ballada, page
4-13/4-15 3-27 27
4.Additional
Materials from
Learning
Resource (LR)
portal
B. Other Learning
Resources

Page 1 of 4
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  Greetings  Greetings  Greetings  Greetings
previous lesson  Attendance  Attendance  Attendance  Attendance
 Review of the effects of the transactions  Review on the book of accounts  Review on the Rules of Debit and Credit  Review on the rules of debit and credit
or presenting the involving accounts in the accounting
new lesson equation

B. Establishing a Ask the students. If they have already Ask two to three students to share the business they Activity per group. Accounting, Made Easy, Ballada, Ask the students. Knowing some basic transactions in
experienced filling up or using up a journal or a want to establish in the future and ask them what page 3-45 Problem No.4 (Transactions effects on the accounting, what do you think are the accounting
purpose for the
ledger. they have already known about the business Basic Accounting Model. documents needed as basis of accounting
lesson especially the operation. information.

C. Presenting Present the example of journal and ledger. Give some transactions that are common to Present examples of the accounting documents.
business.
examples/instan
ces of the new
lesson

D. Discussing new Discuss the journal and its purpose including Introduce the lesson, Business Transactions and their Discussion of the answers on the activity. Discuss different examples of the documents and how
the proper way of filling up a journal analysis as applied to the accounting cycle of a to interpret information from those forms.
concepts and
service business.
practicing new a. Rules of Debit and Credits
skills #1

E. Discussing new Discuss the ledger and its purpose including

the proper way of filling up a ledger
concepts and
practicing new
skills #2

F. Developing
mastery
(Leads to Formative
Assessment 3)

G. Finding practical Differentiate the journal and ledger. Transactions Effects on Do the problem No. 10 (Effects of transactions) . Give examples of documents and let them interpret
Assets Liabilities Capital
Let the students fill up a journal and a ledger Accounting, Made Easy, Ballada, page 3-50 the information.
applications of Investment Inc inc
of cash by
concepts and the owner
skills in daily Purchase Inc inc
merchandise
living on account
Payment of Dec dec
salaries of
employees

H. Making Ask the students. Increases Recorded by Decreases Recorded by Do. Problem No. 6 (Transactions that Affect the Ask the students. What are the accounting
Debit Credit Debit Credit
What are the things to remember when using Elements of Financial Statements), . Accounting, Made documents and what is their purpose?
generalizations Assets
a journal? Liabilities Easy, Ballada, page 3-47
and abstractions How about using a ledger? Capital
about the lesson withdrawal

Page 2 of 4
 Income
Expenses

I. Evaluating Essay. Fill in the blanks. Do the problem No. 11-Part 1 (Financial Transaction Paper and Pen Exam.
1 Differentiate journal and ledger. The account type determines how increases or decreases in Worksheets) . Accounting, Made Easy, Ballada, page 3- 1.Enumerate the types of business documents and
learning it are recorded. Determine whether the word debit or credit
2. Differentiate general journal and special 51 give the information given by each document..
is appropriate for each statement.
journal. 1. Asset accounts normally have ___balances. An increase in
 3. differentiate general ledger and subsidiary asset is recorded as a ___ while a decrease in asset is
ledger recorded as___.
2. Liability accounts normally have ___balances. An increase
in liability is recorded by a ___and a decrease is entered as
a___.
3. the owner’s capital account normally has a __ balance.
This account increases on the ___side and the decrease on
the ___side.
4.Income accounts normally have___balances. These
accounts increase on the___side and the decrease on the
___side.
5.Expense accounts normally have ___balances. These
accounts increase on the ___side and decrease on the
__side.
J. Additional Search on the rules of debit and credit. Identify the major type of accounts included in each Do the problem No. 11-Part 2(Financial Transaction Study for the Midterm Examination.
transaction and identify if it resulted to debit or credit. Worksheets) . Accounting, Made Easy, Ballada, page 3-
activities for 1. Invested P200,000 to start a business. 51
application or 2. purchase computer for P25,000 on account.
3. the owner buys computer for personal use amounting to
remediation P25,000 withdrawn from his own personal bank account.
4. perform repair service for cash, P5,000.
5. perform repair service on account, P2,500.
6. Withdraw cash from the business, P3,000.
7. Paid 20,000 for the computer purchased on no.2.
8. Received the payment from no. 5.
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
Page 3 of 4
 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?

Page 4 of 4