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 4: DECEMBER 3 - 7, 2018 Quarter 3rd

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 accounting equation. The learners the five major accounts, namely,
1. Assets 4. Income
2. Liabilities 5. Expenses
3. Capital
B. Performance Standards 1. The learners solve problems applying the accounting equation. The learners define, identify, and classify accounts according to the five major types
C. Learning The learners illustrate the accounting equation. ABM_FABM11-IIIb-c-17 The learners discuss the five major accounts. ABM_FABM11-IIId-e-19
Competency/Objectives The learners perform operations involving simple cases with the use of accounting. The learners cite examples of each type of account. ABM_FABM11-IIId-e-20
Write the LC code for each. ABM_FABM11-IIIb-c-18 The learners prepare a Chart of Accounts. ABM_FABM11-IIId-e-21
II. CONTENT The Accounting Equation Types of Major Accounts
III. LEARNING RESOURCES Pen, Paper, Whiteboard, Whiteboard marker, Visual Aids
A. References
1. Teacher’s Guide pages Pages 41-51 Pages 52-64
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)portal
B. Other Learning Resources https://www.keynotesupport.com/accounting/accounting-assets-liabilities-equity-
revenue-expenses.shtml
IV. PROCEDURES
A. REVIEW ACTIVITY: Review previous lesson about the Accounting Concepts and Principles. Review previous lesson about Accounting Equation.
Reviewing previous lesson or relating
previous to present lesson
B. SPRINGBOARD/MOTIVATION: Game: Ask the student “What are the use/purpose of the following pictures;
Establishing a purpose for the new
 lesson Based on the given pictures the student will guess the right word with the application of the 1. Cash
basic mathematical operations. 2. Office
Answer: 3. Bank Loans
1. Assets 4. Investment 4. Electricity Bill
2. Liabilities 5. Expenses 5. Withdrawal Slip
3. Equity
C. ANALYSIS: Ask the learners to give examples of business transactions.
Presenting examples/instances of the
new lesson
D. DISCUSSION: 1. Illustrate the accounting equation. 1. Discuss the five major accounts.
Discussing new concepts and 2. Perform operations involving simple cases with the use of accounting. 2. Cite examples of each type of major account.
practicing new skills # 1
3. Prepare a Chart of Accounts.
E. DISCUSSION:
Discussing new concepts and
practicing new skills # 2
F. DEVELOPING MASTERY: Activity: Group Activity:
Leads to Formative Assessment #3 Each student will pick a transaction written in a piece of paper inside the box and write the Each of the group will write a list of Assets, Liabilities, Owner’s Equity, Income and
effects of the transaction from the accounting equation on the board. Expenses incurred in their assign business.
Group1: Salon and Spa
Group2: Restaurant
Group3: Laundry Shop
G. ABSTRACTION: Summarize the Accounting Equation Summarize the Five Major Accounts.
Making generalizations &/or
abstractions about the lesson
H. APPLICATION:
Finding practical application of
concepts and skills in daily living
I. EVALUATION: Quiz: Quiz:
Evaluating/assessing learning Constructing transactions based on the given chart. Let the students answer a short quiz about the five major types of account.
DATE ASSETS LIABILITIES EQUITY (TG page 58.)
Cash Supplies Equipment
Balance 60,000 7,500 300,000 75,000 292,500
1 150,000 150,000
2 (20,000) 20,000
3 (112,500) (112,500)
4 5,000 5,000
5 (15,000) (15,000)
 6 (53,000) (53,000)
7 (8,000) (8,000)
J. AGREEMENT: Assignment: Assignment:
Additional activities for application or Analyzing the effects of the transactions found in the TG page 51 in the Accounting Equation. Answer the Activities found in TG page 60 – 64.
remediation
Activity 1: Indicate whether the transaction is an increase (+), decrease (-), or no
effect on the asset, liabilities and equity accounts.
Activity2: Identify if the account is an asset, liability, equity, income or expense and
indicate its normal balance.
1. REMARKS
2. REFLECTION
A. No. of learners who earned ABM – 19/19 ABM – 19/19
80% in the evaluation
B. No. of learners who require
additional activities for
remediation who scored
below 80%
C. Did the remedial lessons
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: DATE SUBMITTED: CHECKED BY: NOTED BY:

__________________________ December 1, 2018 _________________________ __________________________
Ms. Sweetzel A. Precinio Mrs. Maricris Z. Abad Mrs. Imelda Grace A. Santos Date
Teacher SHS Coordinator College Dean & SHS Principal