GRADE 11 School PHILIPPINE COLLEGE OF BUSINESS AND Grade Level 11

DAILY LESSON LOG ACCOUNTANCY

Teacher ARTHUR U. ROSADA, CPA Learning Area Fundamentals of ABM1
Teaching Dates and Time WEEK 1 – June 10 – 14, 2019 Quarter 1st

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 Standards
B. Performance Standards
C. Learning Competencies/
Objectives(Write the LC code for
each)
The definition, nature, function,
and history of accounting
Cite specific examples in which
accounting is used in making
business decisions.
narrate the history/origin of
accounting ABM_FABM11-Ia-4
the varied branches and
areas of accounting,
particularly1. financial
accounting,2. management
accounting,3. Government
accounting,4. Auditing,5. tax
accounting,6. cost
accounting,7. accounting
education,8. accounting
research
1.make a list of business
within the community on the
types of accounting services
they require
2. solve exercises in the
identification of the branches
of accounting described
through the types of services
rendered
1. differentiate the branches
of accounting
2. explain the kind/type of
services rendered in each of
these branches
ABM_FABM11-Ia-5-6
the external and internal
users of financial
information
solve exercises and
problems on the
identification of users of
information, type of
decisions to be made, and
type of information needed
by the users
2. cite users of financial
information and identify
whether they are external
or internal users.
1. define external users and
gives examples
2. define internal users and
give examples
3. Identify the type of
decisions made by each
group of users
4. describe the type of
the various forms of business
organization, as follows:
1. sole / single
proprietorship
2. partnership
3. corporation
4. cooperatives
1. differentiate the forms of business
organization in terms of nature of
ownership
2. make a list of existing business
entities in their community and
identify the form of business
organization
1.differentiate the forms of business
organization
2. identify the advantages and
disadvantages of each form
ABM_FABM11-Ia-11-12
 Session 1 Session 2 Session 3 Session 4 Session 5

information needed by
each group of users
ABM_FABM11-Ia-7-10

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.
II. CONTENT
1. Introduction to Accounting 2. Branches of Accounting Users of Accounting 4. Forms of Business Organization
Information
IV. LEARNING RESOURCES 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.

A. References

1. Teacher’s Guide pages

2. Learner’s Material pages

3. Textbook pages Basic Accounting Made Easy, Basic Accounting Made Easy, Basic Accounting Made Basic Accounting Made Easy, W.L
W.L Ballada, page 4-13 W.L Ballada, page 42-45 Easy, W.L Ballada, page 2- Ballada, page 15-17
12-2-15
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.

A. Reviewing previous lesson
or presenting the new lesson
B. Establishing a purpose for
the lesson
C. Presenting
examples/instances of the
new lesson
D. Discussing new concepts
and practicing new skills #1
E. Discussing new concepts
and practicing new skills #2
F. Developing mastery
(Leads to Formative Assessment 3)
G. Finding practical
applications of concepts and
skills in daily living
Session 1
Greetings
Attendance
Review of the functions of
accounting
Ask two-three students to
narrate the history of him/her.
Presenting the history of
accounting
Discuss accounting in the:
a. Primitive age
b. Middle age
c. Industrial Revolution
d. Information age
Session 2
Greetings
Attendance
Review of the History of
Accounting
Group the students into eight
groups and have a draw lot
about branches of
accounting. And let the group
discuss their knowledge
about the branches with the
class the braches of
accounting assigned to them
Ask the students if they want
to add something about their
classmates presentation
Give additional information
regarding the branches of
accounting, i,e, what are the
purpose of each branches?
And the services rendered by
each branches?
In what branch of accounting
do you to be inclined with
and why?
Session 3
Greetings
Attendance
Review of the Branches of
Accounting
Group the students into
two groups and ask them to
discuss the internal and
external users of the
accounting information
Give additional information
about the users of
accounting.
Discuss why those users
need accounting
information.
Let the students realized on
how they can asses a
company based on the
different perspective of the
users.
Session 4 Session 5
Greetings
Attendance
Review of the users of Accounting
Ask the students to enumerate
business entity they are familiar with.
Divide the business entities given by
the students according to the forms of
business organization
Introduce the forms of business
organization:
a. sole proprietorship
b. partnership
c. corporation
Why do you think we need to be
aware of the history of accounting
before we move forward to the basic
concepts of accounting?
 Session 1 Session 2 Session 3 Session 4 Session 5

H. Making generalizations and Group the students to four, What are the branches of Who are the users of For Own capit Liability
abstractions about the divide them the historic stages accounting and the type of accounting information and ms ers al
lesson of accounting and present it the services each branches why they need the
with the class. being offered? information?

SP 1 Small Unlimited

P 2 or Medi Limited/unli
mor um mited
e

C 5-15 large limited

I. Evaluating learning Identify when did the following
important events in the history
of accounting occur?
1. development of more formal
account keeping method. –
middle ages
2. Double-entry records first
appeared in Genoa in 1340 A.D.
–Middle ages
3. Development of the
corporate form of organization.
The growths of corporation
spurred the development of
accounting. –Industrial
Revolution
4.The advent of Internet, along
with its promising prospects of
doing business online or E-
commerce will surely bring
about another metamorphosis
Determine the branches of 1. Define Internal users and In your own words differentiate the
accounting being shown in external users. three basic forms of business
the following statement. 2. give examples of both organization.
1. focused on the recording (pen and paper exam?
of business transactions and 3. identify what is their
the periodic preparation of main concern about
reports on the financial accounting information.
position and results of
operation.-financial
accounting.
2.concerned with the
identification of sources and
uses of resources consistent
with the provisions of city,
municipality, provincial and
national laws.-government
accounting.
3. includes preparation of tax
returns and the
considerations of tax
 Session 1
in the field of accounting –
Information Age
5. The tokens were often sealed
in clay balls, called bollae, which
were broken on delivery so the
shipment could be checked
against the invoice.-Primitive
age
J. Additional activities for Make a research on the on the
application or remediation branches of accounting
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.
No. of learners who earned 80% in the
evaluation.
PREPARED BY:
ARTHUR U. ROSADA, CPA
CHECKED BY:
GLENDA G. GERAL, LPT, M.Ed.
Session 2 Session 3 Session 4 Session 5
consequences. Taxation
4.incorporates cost
accounting data and adapts
them for specific decisions
which management may be
called upon to make.-
management accounting
5.mechanical task involving
the collection of basic
financial data.-bookkeeping
Who are the users of Make a research on the Make a research on the types of
accounting information? forms of business business according to activities and
organization and examples examples of each type.
of those.