SENIOR HIGH: ACCOUNTANCY LESSON PLAN

Learning Competency LEARNING SESSION 1 LEARNING SESSION 2 LEARNING SESSION 3 LEARNING SESSION QUARTER:
1
I.OBJECTIVES AT THE The learner demonstrate an understanding of five major accounts, namely: WEEK NO: 1
Assets, liabilities, capital, income and expenses.
SESSION, AT LEAST 75% OF THE The learner shall be able to define, identify and classify accounts according to the five major DATE: October 1, 2, 3, 2019
STUDENT types.
ARE EXPECTED TO The Learner shall be Prepare charts of LEARNING SCHEDULE
able to: Accounts
a. Discuss the five (ABM_FABM11-IIId-
major accounts e-21M11/12SP-IIIa-1-4
(ABM_FABM11-
e-19)
b. Cite example of
each type of
account
(ABM_FABM11-
IIId-e-20)

II. CONTENT (TOPIC) Define the 5 major CLASS M T W TH F S

accounts namely:
Assets, liabilities, capital,
income and expenses

III. LEARNING RESOURCES

A.REFERENCE: Wild, J. (2009). Fundamentals of
Principles of Accounting 19th ed. Accountancy, Business ,
McGraw Hill Publishing and Management I
Handcock, M., Price, J., & Farina,
M. (2012). College Accounting: A
Contemporary Approach, 2nd ed.
New York: Mcgraw-Hill Irvin

B.OTHER LEARNING
RESOURCES/WEBSITE
C.MATERIALS Projector, laptop projector, Laptop projector, Laptop
IV. PROCEDURES
A.ROUTINARY ACTIVITY Prayer, checking of Checking of Quiz
attendance
B.ENGAGE:REVIEW/MOTIVATION
ESTABLISHING A PURPOSE OF THE Review briefly Accounting
LESSON equation, elements of
Accounting equation, and
enumerate example of PREPARED BY:
Assets, liabilities and
Capital Mr. Sofronio Abogado Torlao Jr.
C.EXPLORE: PRESENTING EXAMPLE Accounting Teacher
/PRACTICAL NEW SKILLS
D.EXPLAIN:DISCUSSING NEW
CONCEPT/ DEVELOPING MASTERY
E.EXPAND: INDING PRACTICAL
APPLICATION OF CONCEPTS AND
SKILLS IN DAILY LIVING
F.SUMMARY:MAKING Prove that for every
GENERALIZATION AND ABSTRACT transaction the
ABOUT THE LESSON accounting equation
should always balance CHECKED BY:
G. EVALUATE LEARNING ASSESSMENT
H. ADDITIONAL ACT/FOLLOW-UP AND
INTERVIEW/REMEDIATION
I.ASSIGNMENT Acting- Principal
V.REMARKS
VI.REFLECTION

NOTED BY:
GRADE LEVEL/SECTION
A.NO.OF LEARNERS WHO EARNED 75%
IN THE EVALUATION
B. NO. OF LEARNERS WHO REQUIRE
ADDITIONAL ACTIVITIES FOR
REMEDIATION