Mother Mary Eugenie Center of Studies and Schools, Inc.

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

Grade : 11&12 Semester : 2nd

Subject Title : Fundamentals of Accountancy and Business Management No. of Hours/Semester : 80 Hours
Prerequisites :
Core Subject Description: This is an introductory course in accounting, business, and management data analysis that will develop students’ appreciation of accounting as a language of business and
an understanding of basic accounting concepts and principles that will help them analyze business transactions.
Culminating Performance Standard: The learner shall be able to prepare journal entries, post to the ledger, prepare the trial balance, worksheet, adjusting entries and complete the accounting cycle of
a merchandising business.
Third Quarter Highest Thinking Skill to Assess Highest Enabling Strategy to Use in
Content Content Performance Learning Competencies Developing Highest Thinking Skill to
Standards Standard Assess
1. Introduction KUD RBT Level Assessment Technique Enabling Teaching Strategy
to Accounting The learners The learner shall The learners… General
demonstrate an be able to… Strategy
understanding of cite specific 1. Define Accounting K
… examples in which Remembering QA WW PC
accounting is used Narrow Representations Questions and
the definition, in making business (MC, Fill Discussions
nature, function, decisions in the Ask the learners “Is
and history of Blanks, accounting
accounting Matching, important to you?”.
True or Leave this question
False) unanswered. Remind
the learners that you
will ask this question
again after you
discuss the
introduction to
accounting.
2. describe the nature of K Understanding Narrow Representations Questions and
accounting (MC, Fill Discussion
in the
Blanks,
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

Matching, 2. Ask the learners

3. explain the functions of
accounting in business
True or the following
False) questions:
a. Do your parents
ask how you spend
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 jeepney
because
you want to save?
K Understanding Narrow Representations Questions and
(MC, Fill Discussions
in the Ask the learners to
Blanks, comment on why
Matching, accounting is
True or considered as the
False) language of business.
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Senior High School Department
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4. narrate the history/origin of U Applying Open- Connections Role Playing

accounting ended Divide the class into 2
(Essay) groups. The first
Business group will act out the
Cases definition of
accounting while the
second
group will act out the
evolution/history of
accounting.
2. Branches of the varied 1. make a list of 1. differentiate the branches K Understanding Narrow Representations Concept Map
Accounting branches and business within the of accounting (MC, Fill Draw a big tree with
areas of community on the in the eight branches. As
accounting, types of Blanks, you discuss the topic,
particularly 1. accounting Matching, write the particular
financial services they True or branch of accounting
accounting 2. require 2. solve False) you are discussing on
management exercises in the each branch.
accounting 3. identification of the Label the root of the
government branches of tree as ’Accounting’.
accounting 4. accounting 2. explain the kind/type of U Applying Open- Connections Boardwork
auditing 5. tax described through services rendered in each of ended Prepare eight
accounting 6. the types of these branches (Essay) flashcards with the
cost accounting services rendered Business branches of
7. accounting Cases accounting written in
education 8. every card.
accounting Write the following on
research a sheet of Manila
paper and ask a
learner to identify
what branch of
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
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accounting renders
this service:
1. Preparation of
general-purpose
financial statements
Answer: Financial
2. Evaluation of the
performance of a
sales department
Answer : Managerial
3. Develop standards
to address a new
business set up
Answer: Accounting
Research
4. Review tax
compliance of the
business Answer:
Tax Accounting
5. Evaluate whether a
branch of the
business complies
with the collection
and deposit policy of
the company Answer:
Auditing (Internal)
6. Review whether
the financial
statements are
presented fairly and
in compliance with
accounting standards
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

Answer: Auditing
(External)
7. Report on the
spending of
government funds
Answer: Government
Accounting
8. Report on the total
cost of materials and
labor used in the
production Answer:
Cost Accounting
9. Conducting
lectures on
accounting topics
Answer: Accounting
Education
3. Users of the external and 1. solve exercises 1. define external users and K Remembering Narrow Representations 1. Ask the learners to
Accounting internal users of and problems on gives examples (MC, Fill recall the definition of
Information financial the identification of in the accounting and why
information users of Blanks, accounting is
information, type of Matching, considered as the
decisions to be True or language of business.
made, and type of False) Accounting
information needed 2. define internal users and K Remembering Narrow Representations information helps
by the users 2. cite give examples (MC, Fill users to make better
users of financial in the financial decisions.
information and Blanks, 2. By emphasizing on
identify whether Matching, the communicating
they are external True or part of the definition
or internal users False) of accounting, ask the
learners what
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
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business they would

want to enter into.
Possible answers:
• buying and selling
of cars
• boutique
• gasoline station
• bakery
3. From the
businesses
enumerated, choose
one business and use
this as your example.
Ask the learners: “If
you are the owner,
what do you want to
know about the
business? What
possible decisions
can accounting
support?”
Possible answers on
information needs:
• How much income
have I earned for a
certain period?
• How much
receivables do I
have?
• How much do I owe
my suppliers?
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
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• How much is the

value of my
inventory?
Possible answers on
decision support
• Will I be able to pay
my liabilities if I earn
this much?
• Can I expand my
business? Will I be
able to afford buying
new equipment?
• Do I need to adjust
my selling price?
• Do I need to cut
costs?
3. identify the type of U Applying Open- Connections Boardwork
decisions made by each ended Divide the class into
group of users (Essay) two groups. Require
Business them to act out
Cases internal and external
users of accounting
information. Give
them five to ten
minutes
to meet and prepare
for their presentation.
Each group should be
able to present the
information needs of
the different users
and relate these
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

information to their
decision-making
process.
4. describe the type of U Analyzing Open- Communication “What if you are from
information needed by each ended a Local Government
group of users (Essay) Unit
Business (City/Municipality)?
Cases Do you think the
Local Government (
City/Municipality) will
be interested
with your accounting
reports/records?”
Leave this question
hanging and
introduce to the topic
for this lecture.
Emphasize to the
learners
that the focus of your
discussions are the
users of accounting
information and their
information needs.
4. Forms of the various forms 1. differentiate the 1. differentiate the forms of K Understanding Narrow Representations 1. Ask them the
Business of business forms of business business organization (MC, Fill following questions:
Organizations organization, as organization in in the How much is your
follows: 1. sole / terms of nature of Blanks, daily allowance?
single ownership 2. make Matching, • How much is your
proprietorship 2. a list of existing True or daily allowance?
partnership 3. business entities in False) • Do you know that
their community with your daily
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
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corporation 4. and identify the allowance you can

cooperatives form of business own a company?
organization 2. Link the answers of
the learners.
Tell them their daily
allowance can be
used to buy shares of
stock of a corporation
and that they
will become the
owner of such a
company”.
3. Inform them of the
subject matter of your
lecture
2. identify the advantages U Analyzing Open- Communication Divide the class into
and disadvantages of each ended four groups. 1.
form (Essay) Assign each group a
Business form of business
Cases organization. 2.
Assign a group
leader/reporter for
every group. 3. Ask
each group to list
down at least three
businesses in their
locality or in the
country • For every
business, the learner
will identify the
business activities,
products or services
offered by each
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

business. • The
group may be asked
to identify the
owners of every
businesses listed. 4.
Ask the group leader
or reporter to
present the output
of each group
5. Types of the types of 1. differentiate the 1. compare and contrast the K Understanding Narrow Representations 1. Give Local
Business business types of business types of business according (MC, Fill Example and
According to according to according to to activities in the Application
Activities activities, activities Blanks, • Ask the learners
particularly: 1. Matching, how the following
service business 2. make a list of True or earn profits:
2. merchandising businesses in False) • Bruno’s Barber
business 3. their community Shop
manufacturing according to • Clean Ko Place Mo
business their activities Cleaning Services
• Tutorial Services
• Manila Hotel
• Cynthia’s Food
Vendor
• Susan’s Roses
Flower Shop
• Wash Your Problem
Laundry Shop
• Bread Pit Bakery
• Cut and Face Parlor
• Fish Be With You
Fish Shop
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
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2. identify the advantages, U Analyzing Open- Communication Provide local

disadvantages, and business ended examples. You can
requirements of each type (Essay) use the activity
Business below.
Cases 1. Ask the learners to
think of five
companies/stores
who do service,
merchandising and
manufacturing
2. Call on a learner
and ask why those
businesses were
categorized as
service,
merchandising or
manufacturing
6. Accounting accounting identify generally 1. explain the varied U Applying Open- Connections Concept Map
Concepts and concepts and accepted accounting concepts and ended Connect to a real life
Principles principles accounting principles (Essay) situation
principles Business 1. Remind the
Cases learners that the topic
revolves on possible
violations of the
principles and that
they need to be
aware of it.
2. Hand out a copy
of an article made
specifically for this
lesson
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
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3. Let them read and

answer the text
quietly for 10
minutes.
2. solve exercises on U Evaluating Open- Reasoning and A. Concept check.
accounting principles as ended Proof Use the following
applied in various cases (Essay) multiple choice
Business questions for
Cases practice. Ask the
students to answer
the following
multiple choice
questions: Provide
local examples. You
can use the activity
below. Accounting
principles. Indicate
which principles are
violated 1. The
owner-manager
bought a computer
for personal use. The
invoice was given to
the accountant who
recorded it as an
asset of the business.
7. The the accounting solve problems 1. illustrate the accounting U Applying Open- Connections Connect to a real life
Accounting equation applying the equation ended situation.
Equation accounting (Essay) 1. Place the
equation Business accounting equation
Cases at the board.
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
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2. Ask the learners

for tenexamples of
business transactions
3. Prove that for
every transaction the
accounting equation
should always
balance.
2. perform operations U Evaluating Open- Reasoning and Concept check. Use
involving simple cases with ended Proof the following
the use of accounting (Essay) question set for
equation Business practice. For each
Cases transaction, tell
whether the assets,
liabilities and equity
will increase (I),
decrease (D) or is not
affected (NE)
8. Types of the five major define, identify, 1. discuss the five major K Understanding Narrow Representations Give local examples
Major accounts, and classify accounts (MC, Fill and applications: Ask
Accounts namely, 1. accounts in the the learners how
assets 2. according to the Blanks, they understand
liabilities 3. five major types Matching, assets, liabilities and
capital 4. income True or equity by asking
5. expenses False) them to give
examples of each.
2. cite examples of each type U Applying Open- Connections Provide local
of account ended examples. You can
(Essay) use the activity
Business below. Identify
Cases
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Senior High School Department
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3. prepare a Chart of U Evaluating Open- Reasoning and where you classify

Accounts ended Proof the following items
(Essay)
Business
Cases
9. Books of the two major differentiate a 1. identify the uses of the two K Understanding Narrow Representations Ask the learners,
Accounts types of books of journal from a books of accounts (MC, Fill “from the definition,
accounts, ledger and identify in the where do we record
namely, journal the types of Blanks, the transactions that
and ledger journals and Matching, we have identified?
ledgers True or What are the tools
False) that we use to
document these
transactions? How
important are these
records in
accounting?”
2. illustrate the format of a U Applying Open- Connections Identify what special
general and special ended journal that is
journals (Essay) applicable for the
Business following
Cases transactions: 1.
3. illustrate the format of a U Applying Open- Connections Collected PHP10,000
general and subsidiary ended from a customer in
ledger (Essay) payment of his
Business account. Answer:
Cases Cash Receipts
Journal 2. Bought
100 pieces of mugs
to be sold in the
store amounting to
PHP1,500 on
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
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account. Answer:
Purchase Journal.
10. Business the business identify business 1. describe the nature and U Analyzing Open- Communication Group Discussion
Transactions transactions and and nonbusiness gives examples of business ended Group the learners
and Their their analysis, to transactions, transactions (Essay) into three and ask
Analysis As include definition enumerate the Business them to think of a
Applied to the and nature of types of business Cases service business.
Accounting business documents, recite After coming up with
Cycle of a transactions, the rules of debit a service business,
Service types of source and credit, and ask the learners to list
Business a. or business apply these to down
Rules of documents, and simple cases all transactions
Debits the rules of possible in their
and Credits debits and business. Require
b. Journalizing credits them to present their
c. Posting 2. identify the different types U Analyzing Open- Communication output in class.
d. Preparation of business documents ended
of a Trial (Essay)
Balance Business
Cases
3. analyze common business U Evaluating Open- Reasoning and
transactions using the rules ended Proof
of debit and credit (Essay)
Business
Cases
4. solve simple problems and U Evaluating Reasoning and
exercises in the analyses of Proof
business transaction
Fourth Quarter
11. Business the accounting identify business 1. describes the nature of U Applying Open- Connections Examples of Service
Transactions cycle of a service and nonbusiness transactions in a service ended Businesses
and Their business transactions, business (Essay)
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
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Analysis As enumerate the Business Ask a learner to give

Applied to the types of business Cases examples of a service
Accounting documents, recite 2. records transactions of a U Applying Open- Connections business.
Cycle of a the rules of debit service business in the ended Acknowledge all
Service and credit, and general journal (Essay) possible answers and
Business a. apply these in Business correct
Adjusting simple cases Cases them if necessary.
Entries b. 3. posts transactions in the U Applying Open- Connections Get one example of a
Adjusted Trial ledger ended service business from
Balance c. (Essay) those enumerated by
Preparation of Business the learner. Ask
Basic Cases the learners to
Financial 4. prepares a trial balance U Applying Open- Connections imagine the possible
Statements ended transactions that may
(Income (Essay) occur in that
Statement) Business particular business.
Cases Relate the answers of
5. prepares adjusting entries U Applying Open- Connections the learners to the
ended subject matter of this
(Essay) chapter.
Business
Cases Kay Travel was
6. complete the accounting D Creating Performance Problem Solving organized on
cycle Check September 1, 2016.
Assume that the
accounts are closed
and financial
statements are
prepared each
month. The company
occupies rented
office space but
owns office
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Sto. Domingo, Minalin, Pampanga

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equipment
estimated to have a
useful life of 10 years
from date of
acquisition,
September 1, 2016.
The unadjusted trial
balance for Kay at
November 30, 2016
is shown below:
12. the accounting prepare journal 1. describes the nature of U Applying Open- Connections Ask the learners to
Accounting cycle of a entries, post to the transactions in a ended recall the discussion
Cycle of a merchandising ledger, prepare the merchandising business (Essay) on the accounting
Merchandising business to trial balance, Business cycle of a service
Business include the worksheet, Cases business. Ask the
following: 1. adjusting entries 2. records transactions of a U Applying Open- Connections learners to recall and
Journalizing of and complete the merchandising business in ended narrate the
transactions accounting cycle of the general and special (Essay) accounting
using the a merchandising journals Business cycle. As a review,
general and business. Cases show the following
special journals, 3. posts transactions in the U Applying Open- Connections picture:
namely: sales general and subsidiary ended Ask the learners if
journal, purchase ledgers (Essay) they want to start a
journal, cash Business merchandising
receipts journal Cases company. Engage
and cash 4. prepares a trial balance U Applying Open- Connections them in a discussion
payments journal ended related to the
2. Posting to the (Essay) merchandising
ledger, namely: Business business that they
general and Cases want. Ask the
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Sto. Domingo, Minalin, Pampanga

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subsidiary 5. prepares adjusting entries U Applying Open- Connections learners what are
ledgers 3. ended the possible
Preparation of (Essay) activities or
trial balance 4. Business transactions in a
Adjusting entries Cases merchandising
to include pre 6. completes the accounting D Creating Performance Problem Solving business set-up.
payments, cycle of a merchandising Check Possible answers: •
accrual and business buying of stocks or
deferral 5. 7. prepares the Statement of D Creating Performance Problem Solving items for resale •
Worksheet Cost of Goods Sold and Check payment of expenses
preparation, and Gross Profit related to operations
6. Completing • purchase of
the accounting equipment •
cycle of a obtaining a loan to
merchandising finance the business
• investment of
business
owners Ask the
learners of any
merchandising
business in their
community. Possible
answers: •
supermarkets •
pharmacies •
grocery stores
Performance Task: Your parent established your own family owned business located at your locality. As an ABM learner they let you manage the accounting function of your business. In line with this
you have to provide the monthly financial report to be presented to your parent. You will be graded based on the following criteria:
Correctness of data 50%
Manner of Presentation 30%
Self Confidence 20%
 Mother Mary Eugenie Center of Studies and Schools, Inc.
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Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

Prepared by:
Mr. Kevin Joseph DR Sumba
Subject Teacher

Checked by:
Mr. Kevin Joseph DR Sumba
OIC SHS Department

Mrs. Aurora F. Saclao

School Principal