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    Week 4

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    Rowellyn Maas
    The document is a daily lesson log for an accounting class that covers the five major accounts - assets, liabilities, capital, income, and expenses. Over four sessions, the teacher discusses the different account types, provides examples of each, and has the students prepare a chart of accounts. The goal is for students to understand and be able to classify accounts according to the five major types.

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    Week 4

    Uploaded by

    Rowellyn Maas
    7 views3 pages
    The document is a daily lesson log for an accounting class that covers the five major accounts - assets, liabilities, capital, income, and expenses. Over four sessions, the teacher discusses the different account types, provides examples of each, and has the students prepare a chart of accounts. The goal is for students to understand and be able to classify accounts according to the five major types.

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    The document is a daily lesson log for an accounting class that covers the five major accounts - assets, liabilities, capital, income, and expenses. Over four sessions, the teacher discusses the different account types, provides examples of each, and has the students prepare a chart of accounts. The goal is for students to understand and be able to classify accounts according to the five major types.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    7 views3 pages

    Week 4

    Uploaded by

    Rowellyn Maas
    The document is a daily lesson log for an accounting class that covers the five major accounts - assets, liabilities, capital, income, and expenses. Over four sessions, the teacher discusses the different account types, provides examples of each, and has the students prepare a chart of accounts. The goal is for students to understand and be able to classify accounts according to the five major types.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    You are on page 1of 3

    School UNISAN INTEGRATED HIGH SCHOOL Grade Level GRADE 11

    GRADE 1 to 12 Teacher Learning Area FUNDAMENTALS OF ACCOUNTANCY BUSINESS AND


    DAILY LESSON LOG ROWELLYN I. MAAS
    MANAGEMENT 1
    Teaching Dates and Time WEEK 4
    Quarter 1ST QUARTER
    Feb. 26-Mar.1 7:30-8:30 AM
    SESSION 1 SESSION 2 SESSION 3 SESSION 4
    I. OBJECTIVES
    A. Content Standard The learners demonstrate an understanding of the Five Major Accounts namely: 1. Assets, 2. Liabilities, 3. Capital, 4. Income, and 5. Expenses

    B. Performance Standard The learners can define, identify, and classify accounts ccording to the five major types.
     Discuss the five major accounts. (ABM_FABM11-111d-e-19)
    C. Learning Competencies / Objectives  Prepare a chart of accounts. (ABM_FABM11-111d-e-21)
    (Write the LC code for each)
    II. CONTENT The Types of Major Accounts
    III. LEARNING RESOURCES
    A. References
    1. Teacher’s Guide pages
    2. Learner’s Materials pages FABM1 Quarter 1 - Week 4
    3. Textbook pages FABM1 for Senior High School Students pages 69-82
    4. Additional Materials from
    Learning Resource (LR) portal
    A. B. Other Learning Resources

    B.
    C. IV. PROCEDURES
    D.
    Reviewing the previous lesson or • Greetings • Greetings • Greetings • Greetings
    presenting the new lesson • Attendance • Attendance • Attendance • Attendance
    • Reminder of the classroom • Review of the previous • Review of the previous • Reiteration of the rules and
    rules and regulations lesson lesson regulations during assessment.
    • Energizer (c/o Reporters) • Energizer (c/o Reporters)

    Establishing a purpose for the lesson. Learning objective: Learning objective: Learning objective:
    Discuss the five major accounts Cite examples of each of the Prepare a Chart of Accounts
    type of account

    Presenting examples/ instances of the Have you ever wondered, among the What liability and Equity Accounts Nominal accounts are those
    new lesson activities and ownership that a have you remembered so far? accounts which are used in the
    business/institution has which computation of the Income
    composes the assets, liability, and Statements and are being zeroed
    equity? every after each accounting cycle.
    Discussing new concepts and practicing The assigned reporter discusses the five The assigned reporter discusses the The teacher explains the following:
    new skills #1 major accounts: five major accounts:  Contra Accounts
     Definition of Accounts  Liabilities Account  Income Accounts
     Account Format Current and Non-current  Operating Revenues
     Asset Account and examples  Equity Accounts  Non-operating revenues
    Current & Non-current  Partnership or Other Income
     Corporation Equity  Expenses Accounts
    Accounts  Operating Accounts
     Non-Operating Expenses
    Prepared by: Checked by:

    ROWELLYN I. MAAS PERLITA C. GONDA


    Subject Teacher SHS Coordinator

    Approved by:

    GLORIA M. LICAS
    Principal IV

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