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 The business transactions and their analysis, to The business transactions and their analysis, to Review of Past Lessons Midterm Examination
include definition and nature of business include definition and nature of business
Standards
transactions, types of source or business transactions, types of source or business documents,
documents, and the rules of debits and credits and the rules of debits and credits.
B. Performance Identify business and nonbusiness transactions, Identify business and nonbusiness transactions, Midterm Examination
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 cases. simple cases.
C. Learning 1. Analyze common business transactions using 2. Analyze common business transactions using rules Midterm Examination
rules of debit and credit of debit and credit
Competencies/ ABM_FABM11- IIIg-j-27 ABM_FABM11- IIIg-j-27
Objectives(Write the
LC code for each)

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.
The business transactions and their analysis, to The business transactions and their analysis, to The business transactions and their analysis, to Midterm Examination
include definition and nature of business include definition and nature of business include definition and nature of business transactions,
transactions, types of source or business transactions, types of source or business documents, types of source or business documents, and the rules
documents, and the rules of debits and credits and the rules 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 3- Basic Accounting Made Easy, W.L Ballada, page 3-17-
17-3-27 3-27
4.Additional
Materials from
Learning
Resource (LR)
portal
B. Other Learning
Resources
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.

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A. Reviewing  Greetings  Greetings  Greetings  Greetings
previous lesson  Attendance  Attendance  Attendance  Attendance
 Review on the Rules of Debit and Credit  Review on Financial Worksheet
or presenting the
new lesson

B. Establishing a Activity: Accounting Equation Discussion of the answers on assignment Ask the students what are the things you still want Presentation of the rules and directions for the exam
Assets: 200,000; Liabilities: 100, 000; equity? some clarifications?
purpose for the
Assets:?; liabilities: 150,0000; Equity 110,000
lesson Assets: 500, 000: Liabilities?; Equity 200,000

C. Presenting Discuss the effects of the following transactions to Discuss the effects of the following transactions to Discuss the topics that the students want to review. Exam Proper
assets, liabilities and equity. assets, liabilities and equity.
examples/instan
1. Cabral started his new business by depositing 1. Cabral started his new business by depositing
ces of the new P350,000 in a bank account in the name of Cabral P350,000 in a bank account in the name of Cabral
lesson Graphics Design at BPI Lemery Branch. Graphics Design at BPI Lemery Branch.
2. Computer equipment costing P145,000 is 2. Computer equipment costing P145,000 is acquired
acquired on cash basis. on cash basis.
3. Computer supplies in the amount of P25,000 are 3. Computer supplies in the amount of P25,000 are
purchased on account purchased on account
4. Cabral Graphics Design collected P88,000 in cash 4. Cabral Graphics Design collected P88,000 in cash
for designing interactive web sites for two for designing interactive web sites for two exporters
exporters based inside the Xentro Mall. based inside the Xentro Mall.
5. Cabral paid P18,000 to BATELEC I and PRIME 5. Cabral paid P18,000 to BATELEC I and PRIME
WATER, for monthly utilities. WATER, for monthly utilities.
6.The entity has service agreements with several 6.The entity has service agreements with several
Netpreneurs to maintain and update their websites Netpreneurs to maintain and update their websites
weekly. Cabral billed these clients P35,000 for weekly. Cabral billed these clients P35,000 for
services already rendered during the month. services already rendered during the month.
7. Cabral made a partial payment of P17,000 for the 7. Cabral made a partial payment of P17,000 for the
March 9 purchase on account. March 9 purchase on account.
8. Checks totalling P25,000 were received from the 8. Checks totalling P25,000 were received from the
clients for billing dated Mar. 17. clients for billing dated Mar. 17.
9.Cabral withdrew P20,000 from the business for 9.Cabral withdrew P20,000 from the business for his
his personal use. personal use.
10.The Philippine Star submitted a bill to Cabral for 10.The Philippine Star submitted a bill to Cabral for
P8,000 worth of newspaper advertisements for this P8,000 worth of newspaper advertisements for this
month. Cabral will pay this bill next month. month. Cabral will pay this bill next month.
11. Cabral paid his assistant designer salaries of 11. Cabral paid his assistant designer salaries of
P15,000 for the month. P15,000 for the month.
D. Discussing new Analyze the transactions and identify the effects of Analyze the transactions and identify the effects of Discuss another topics Exam Proper
the transactions to five major accounts using the transactions to five major accounts using T-
concepts and
Financial Transaction Worksheet. Accounts.
practicing new
skills #1

E. Discussing new
concepts and
practicing new
skills #2

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 F. Developing
mastery
(Leads to Formative
Assessment 3)

G. Finding practical Entertain questions from the students Entertain questions from the students Entertain questions from the students Exam Proper
applications of
concepts and
skills in daily
living

H. Making How do you find analyzing transactions How do you find analyzing transactions Give pointers for review/ focus of the examination Exam Proper
What are the factors we need to keep on mind What are the factors we need to keep on mind when
generalizations when analyzing transactions using financial analyzing transactions using financial transaction t
and abstractions transaction worksheet? accounts?
about the lesson
I. Evaluating  Checking of their answers. Checking of their answers. Collection of papers
learning

J. Additional Do the problem No. 15-Part 2Recording Do the problem No. 15-Part 2Recording Transactions Review for Midterm examination
Transactions in a Financial Transaction Worksheet) . in a T account) . Accounting, Made Easy, Ballada,
activities for
Accounting, Made Easy, Ballada, page 3-55 page 3-55
application or
remediation

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
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 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?

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