GRADES 11 School Angelita V. Del Mundo Foundation (AVM Foundation) Inc.

Grade Level Grade 11

DAILY LESSON LOG Teacher Ms. Sweetzel A. Precinio Learning Area Fundamentals of Accountancy, Business and Management 1

Teaching Dates and Time WEEK 10: JANUARY 21-25, 2019 Quarter 4th
ABM11a: Tuesday 1:00PM – 3:00PM
Thursday 1:00PM – 3:00PM

TUESDAY THURSDAY
I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the business transactions and their analysis, to include definition and nature of business transactions, types of source or business
documents, and the rules of debits and credits.
B. Performance Standards The learners identify business and non -business transactions, enumerate the types of business documents, recite the rules of debit and credit, and apply these to simple cases.
C. Learning The learners describe the nature and gives examples of business transactions. ABM_FABM11-IIIg-j-25.
Competency/Objectives The learners identify the different types of business documents. ABM_FABM11-IIIg-j-26.
Write the LC code for each. The learners analyze common business transactions using the rules of debit and credit. ABM_FABM11-IIIg-j-27.
The learners solve simple problems and exercises in the analyses of business transaction. ABM_FABM11-IIIg-j-28.
II. CONTENT Business Transactions and Their Analysis As Applied to the Accounting Cycle of a Service Business
a. Journalizing
b. Posting
c. Preparation of a Trial Balance
III. LEARNING RESOURCES Pen, Paper, Whiteboard, Whiteboard marker, Visual Aids
A. References
1. Teacher’s Guide pages Pages 80-96
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)portal
B. Other Learning Resources https://www.investopia.com/terms/a/accounting-cycle.asp
IV. PROCEDURES
A. REVIEW ACTIVITY: Review previous lesson about the Rules of Debit and Credit. Review previous lesson about the Accounting Cycle and Journalization
B. SPRINGBOARD/MOTIVATION: Post a chart of the flow of accounting cycle and pictures of different task on the board and Answer the assignment and write it on the board. Let the student explain their answers.
let the student identify and place the following task to its appropriate step in the
 accounting cycle.
C. ANALYSIS: Post sample transactions of a repair business on the board. Post a sample General Ledger on the board.
Presenting examples/instances of the
new lesson
D. DISCUSSION: 1. Solve simple problems and exercises in the analysis of business transactions. 1. Solve simple problems and exercises in the analysis of business transactions.
Discussing new concepts and
practicing new skills # 1
E. DISCUSSION:
Discussing new concepts and
practicing new skills # 2
F. DEVELOPING MASTERY: Let the student answer short quiz about Journalizing found in the Work text in Basic Let the students answer the review questions found in the Work text in Basic Accounting
Leads to Formative Assessment #3 Accounting pg. 117. pg. 140.
G. ABSTRACTION: Summarize the Accounting Cycle and steps in Journalizing transactions. Summarize the Posting Process and Preparation of Trial Balance.
Making generalizations &/or
abstractions about the lesson
H. APPLICATION:
Finding practical application of
concepts and skills in daily living
I. EVALUATION: Let the students answer the Problem 1 from Work text in Basic Accounting pg. 87. Let the students answer the practical exercise from Work text in Basic Accounting pg. 141
Evaluating/assessing learning
J. AGREEMENT: Assignment: Assignment:
Additional activities for application or On your assignment notebook copy the following transactions of Atty. Reyes Batas and On your assignment notebook copy the following transactions of Miss Doris Day from
remediation
prepare the journal entry for the month of June 2017. Work text in Basic Accounting pg. 220-221.

1 – Atty. Batas invested P40,000 cash. 25 – Withdrew P1,000 for personal use. Prepare the following:
2 – Paid in advance his june rental fro P3,000. 28 – Received payment of Mr. Osorio’s 1. Journal Entry
2 - Bought typewriters amounting to P4,500 for cash. account. 2. General Ledger
3 – Bought pieces of furniture amounting to P3,000 cash.
3. Trial Balance
5 – Received P5,000 acceptance fee from a client.
8 – Bought office supplies P500 cash.
13 – Billed Mr. Osorio P3,000 for legal services rendered.
15 – Paid salary of assistant P2,000.
18 – Bought addt’l typewriter on account P15,000.
20 – Notarial fees received P1,000.

1. REMARKS
2. REFLECTION
A. No. of learners who earned ABM – 19/19
80% in the evaluation
 B. No. of learners who require n/a
additional activities for
remediation who scored
below 80%
C. Did the remedial lessons n/a
work? No. of learners who
have caught up with the
lesson
D. No. of learners who continue n/a
to require remediation
E. Which of my teaching Interactive Discussion that engage students in finding ways for them to interact with the content, the instructor, and their classmates.
strategies worked well? Why Demonstration that helps students to understand the step-by-step process required in the lesson.
did these work? Individual Work/Activity that helps to examine student’s abilities, skills and personality traits through different exercises.
F. What difficulties did I n/a
encounter which my principal
or supervisor can help me
solve?
G. What innovation or localized n/a
materials did I use/discover
which I wish to share with
other teachers?

PREPARED BY: DATE SUBMITTED: CHECKED BY: NOTED BY:

__________________________ January 17, 2019 _________________________ __________________________

Ms. Sweetzel A. Precinio Mrs. Maricris Z. Abad Mrs. Imelda Grace A. Santos Date
Teacher SHS Coordinator College Dean & SHS Principal
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