School FRANCISCO P.
TOLENTINO INTEGRATED HIGH SCHOOL
GRADES 1 TO 12
DAILY LESSON LOG
I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies/
Objectives(Write the LC code for
each)
II.CONTENT
IV. LEARNING RESOURCES
A. References
1.Teacher’s Guide pages
2.Learner’s Material pages
3.Textbook pages
4.Additional Materials from
Learning Resource (LR) portal
B. Other Learning Resources
V. PROCEDURES
Grade Level 11
Teacher EMARILYN D. BAYOT Learning Area Fundamentals of ABM1
Teaching Dates and Time WEEK 5 Quarter 3rd – 4th
Session 1 Session 2 Session 3 Session 4 Session 5
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.
The definition, nature, function, and history the varied branches and areas of the external and internal users of the various forms of business organization, as follows:
of accounting accounting, particularly1. financial financial information 1. sole / single
accounting,2. management accounting,3. proprietorship
Government accounting,4. Auditing,5. tax 2. partnership
accounting,6. cost accounting,7. 3. corporation
accounting education,8. accounting 4. cooperatives
research
Cite specific examples in which accounting is 1.make a list of business within the solve exercises and problems on the 1. differentiate the forms of business organization in
used in making business decisions. community on the types of accounting identification of users of information, terms of nature of ownership
services they require type of decisions to be made, and type 2. make a list of existing business entities in their
2. solve exercises in the identification of of information needed by the users community and identify the form of business
the branches of accounting described 2. cite users of financial information organization
through the types of services rendered and identify whether they are external
or internal users.
narrate the history/origin of accounting 1. differentiate the branches of 1. define external users and gives 1.differentiate the forms of business organization
ABM_FABM11-Ia-4 accounting examples 2. identify the advantages and disadvantages of each
2. explain the kind/type of services 2. define internal users and give form ABM_FABM11-Ia-11-12
rendered in each of these branches examples
ABM_FABM11-Ia-5-6 3. Identify the type of decisions made
by each group of users
4. describe the type of information
needed by each group of users
ABM_FABM11-Ia-7-10
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.
1. Introduction to Accounting 2. Branches of Accounting Users of Accounting Information 4. Forms of Business Organization
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.
Basic Accounting Made Easy, W.L Ballada, Basic Accounting Made Easy, W.L Ballada, Basic Accounting Made Easy, W.L Basic Accounting Made Easy, W.L Ballada, page 15-17
page 4-13 page 42-45 Ballada, page 2-12-2-15
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.
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A. Reviewing previous lesson or
presenting the new lesson
B. Establishing a purpose for the
lesson
C. Presenting examples/instances
of the new lesson
D. Discussing new concepts and
practicing new skills #1
E. Discussing new concepts and
practicing new skills #2
F. Developing mastery
(Leads to Formative Assessment 3)
G. Finding practical applications of
concepts and skills in daily
living
H. Making generalizations and
abstractions about the lesson
I. Evaluating learning
Session 1
 Greetings
 Attendance
 Review of the functions of accounting
Ask two-three students to narrate the history
of him/her.
Presenting the history of accounting
Discuss accounting in the:
a. Primitive age
b. Middle age
c. Industrial Revolution
d. Information age
Group the students to four, divide them the
historic stages of accounting and present it
with the class.
Identify when did the following important
events in the history of accounting occur?
1. development of more formal account
keeping method. –middle ages
2. Double-entry records first appeared in
Genoa in 1340 A.D. –Middle ages
3. Development of the corporate form of
organization. The growths of corporation
spurred the development of accounting. –
Industrial Revolution
4.The advent of Internet, along with its
promising prospects of doing business online
or E-commerce will surely bring about
another metamorphosis in the field of
accounting –Information Age
Session 2 Session 3 Session 4 Session 5
 Greetings  Greetings  Greetings
 Attendance  Attendance  Attendance
 Review of the History of Accounting  Review of the Branches of Accounting  Review of the users of Accounting
Group the students into eight groups and Group the students into two groups Ask the students to enumerate business entity they
have a draw lot about branches of and ask them to discuss the internal are familiar with.
accounting. And let the group discuss and external users of the accounting
their knowledge about the branches with information
the class the braches of accounting
assigned to them
Ask the students if they want to add Give additional information about the Divide the business entities given by the students
something about their classmates users of accounting. according to the forms of business organization
presentation
Give additional information regarding the Discuss why those users need Introduce the forms of business organization:
branches of accounting, i,e, what are the accounting information. a. sole proprietorship
purpose of each branches? And the b. partnership
services rendered by each branches? c. corporation
In what branch of accounting do you to be Let the students realized on how they Why do you think we need to be aware of the history
inclined with and why? can asses a company based on the of accounting before we move forward to the basic
different perspective of the users. concepts of accounting?
What are the branches of accounting and Who are the users of accounting Forms Owners capital Liability
the type of the services each branches information and why they need the SP 1 Small Unlimited
being offered? information? P 2 or Medium Limited/unlimited
more
C 5-15 large limited
Determine the branches of accounting 1. Define Internal users and external In your own words differentiate the three basic forms
being shown in the following statement. users. of business organization.
1. focused on the recording of business 2. give examples of both
transactions and the periodic preparation (pen and paper exam?
of reports on the financial position and 3. identify what is their main concern
results of operation.-financial accounting. about accounting information.
2.concerned with the identification of
sources and uses of resources consistent
with the provisions of city, municipality,
provincial and national laws.-government
accounting.
3. includes preparation of tax returns and
the considerations of tax consequences.
Taxation
4.incorporates cost accounting data and
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J. Additional activities for
application or remediation
Session 1
5. The tokens were often sealed in clay balls,
called bollae, which were broken on delivery
so the shipment could be checked against the
invoice.-Primitive age
Make a research on the on the branches of
accounting
Session 2 Session 3 Session 4 Session 5
adapts them for specific decisions which
management may be called upon to
make.-management accounting
5.mechanical task involving the collection
of basic financial data.-bookkeeping
Who are the users of accounting Make a research on the forms of Make a research on the types of business according
information? business organization and examples of to activities and examples of each type.
those.

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 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?

Prepared by:

EMARILYN D. BAYOT
Teacher III

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