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    Bow Fabm2

    Uploaded by

    mary ann
    The document outlines the most essential learning competencies (MELC) taught each quarter for financial accounting. In quarter 1, topics include preparing financial statements like statements of financial position (SFP), statements of comprehensive income (SCI), and cash flow statements (CFS). Ratios and analyses of financial statements are also covered. Banking topics such as accounts, slips, checks and statements are addressed. In quarter 2, subjects involve bank reconciliation statements and income tax computation, principles, and procedures.

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    Bow Fabm2

    Uploaded by

    mary ann
    155 views1 page
    The document outlines the most essential learning competencies (MELC) taught each quarter for financial accounting. In quarter 1, topics include preparing financial statements like statements of financial position (SFP), statements of comprehensive income (SCI), and cash flow statements (CFS). Ratios and analyses of financial statements are also covered. Banking topics such as accounts, slips, checks and statements are addressed. In quarter 2, subjects involve bank reconciliation statements and income tax computation, principles, and procedures.

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    BOW-FABM2

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    The document outlines the most essential learning competencies (MELC) taught each quarter for financial accounting. In quarter 1, topics include preparing financial statements like statements of financial position (SFP), statements of comprehensive income (SCI), and cash flow statements (CFS). Ratios and analyses of financial statements are also covered. Banking topics such as accounts, slips, checks and statements are addressed. In quarter 2, subjects involve bank reconciliation statements and income tax computation, principles, and procedures.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    155 views1 page

    Bow Fabm2

    Uploaded by

    mary ann
    The document outlines the most essential learning competencies (MELC) taught each quarter for financial accounting. In quarter 1, topics include preparing financial statements like statements of financial position (SFP), statements of comprehensive income (SCI), and cash flow statements (CFS). Ratios and analyses of financial statements are also covered. Banking topics such as accounts, slips, checks and statements are addressed. In quarter 2, subjects involve bank reconciliation statements and income tax computation, principles, and procedures.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    of 1

    No.

    Of Days
    Quarter Most Essential Learning Competencies (MELC) Taught
    Quarter 1
    identify the elements of the SFP and describe each of
    them 1

    prepare an SFP using the report form and the account


    form with proper classification of items as current and
    noncurrent 3

    identify the elements of the SCI and describe each of


    these items for a service business and a merchandising
    business 2
    prepare an SCI for a service business using the single-
    step approach 2
    prepare an SCI for a merchandising business using the
    multistep approach 4
    prepare an SCE for a single proprietorship 4
    discuss the components and structures of a CFS 1
    prepare a CFS 3
    define the measurement levels, namely, liquidity,
    solvency, stability, and profitability 1
    perform vertical and horizontal analyses of financial
    statements of a single proprietorship 3
    compute and interpret financial ratios such as current
    ratio, working capital, gross profit ratio, net profit ratio,
    receivable turnover, inventory turnover, debt-to-equity
    ratio, and the like 4
    identify the types of bank accounts normally
    maintained by a business 2
    prepare bank deposit and withdrawal slips 2
    identify and prepare checks 2
    identify and understand the contents of a bank
    statement 2
    Quarter 2

    describe the nature of a bank reconciliation statement 2

    analyze the effects of the identified reconciling items 3


    prepare a bank reconciliation statement 3
    define income and business taxation and its principles
    and processes 4
    explain the procedure in the computation of gross
    taxable income and tax due 4
    explain the principles and purposes of taxation 4

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