GRADES 1 TO 12 DAILY SCHOOL GUTAD NATIONAL HIGH SCHOOL GRADE LEVEL 11

TEACHER Lea M. Banting LEARNING AREA Fundamentals of ABM 2

LESSON PLAN
TEACHING DATES AND
TIME July 16, 17, 19 & 20, 2018 QUARTER First

SESSION 1 SESSION 2 SESSION 3 SESSION 4

I. OBJECTIVES

The learners demonstrate an understanding of debits and credits, journal entries to record basic business transaction and using
A. Content Standards
t-accounts, and posting to general ledgers.
The learners shall be able to prepare journal entries for basic business transactions; solve exercises and problems that require
B. Performance Standards
using the t-account.
The learners shall be able to: The learners shall be able to: The learners shall be able to: The learners shall be able to:
C. Learning >prepare a chart of accounts >define and explain the double entry >differentiate the journal from the >determine the normal balance of
Competence/Objectives ABM_FABM12-IIa-b-1 system ledger an account
ABM_FABM12-IIa-b-1 ABM_FABM12-IIa-b-1 ABM_FABM12-IIa-b-2

II. CONTENT Accounting Books-Journal and Ledger

III. LEARNING
RESOURCES
A. References

1. Teacher’s Guide Pages P. 88-100

2. Learner’s Guide Pages

3. Textbook Pages Basic Accounting Made Easy, Win Lu Ballada, CPA

4. Additional Materials from

Learning Resources (LR)
portal

B. Other Learning
Resources
Online Teaching Guide, The CHED in collaboration with PNU
IV. PROCEDURES

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
E. Developing Mastery
F. Finding practical applications of
concepts and skills in daily life
Ask the students regarding the
elements found in SFP. SCI and SCE
Communicate the learning objectives
for the day.
Refer to I-C Session 1
Ask the learners their ideas about the
Chart of Accounts
Discuss the standard contents of a
Chart of Accounts and its purpose in
journalizing.
Present Chart of Accounts of
different business establishments
Ask the learners how the chart of
accounts of different companies is
used for easy encoding of various
transactions.
Ask the learners of the standard
contents of Chart of Accounts
Communicate the learning
objectives for the day.
Refer to I-C Session 2
The Dual Effects Game
Discuss Debits and Credits- The
Double Entry System
For every transaction, there must
be one or more accounts debited
and one or more accounts credited
Present spreadsheet table
summarizing the rules of debit and
credit
Rules are meant to be followed not
just for our own sake but for the
sake of everyone around us.
Assign two students to recap the
Double Entry System in front of their
classmates
Communicate the learning
objectives for the day.
Refer to I-C Session 3
Ask the learners if they maintain a
diary. Engage the learners into a
conversation by asking them the
nature of the content of their
diaries (e.g. daily routine, schedule,
task list, stories, expenses). Connect
the diaries to the topic of this
chapter that is the journals and
ledgers.
Delivery:
1. The general journal and special
journal
2. The importance of using journal
3. The use of general ledger
Determining the Balance of a T-
account
For a business, all of these financial
events or transactions must be
recorded in financial books.
Assign a student to recap the rules
of debit and credit
Communicate the learning
objectives for the day.
Refer to I-C Session 4
Tell the students to keep in mind that
a normal balance of an account is
just like having a balance diet.
Discussion will flow on the following
concept:
The normal balance side of an
element is used to
increase/decrease the element.
Present spreadsheet table
summarizing the normal balance of
the elements of SFP and SCI
You only reap what you sow. In
everything that we do, it is important
to keep your life balance.
 Summarize the standard contents of Ask the learners to re-tell the rules What are the key features of journal Group Activity
Chart of Account of debit and credit and ledgers? Classifying the normal balance of
the elements of SFP and SCI

G. Making generalizations and

abstractions about the lesson

Let students prepare their own Chart
of Accounts
H. Evaluating learning
Short quiz- Effects of Essay: Explain the following: Formative Assessment
Transactions What is the difference between a Determine whether the following
journal and a ledger? rules are debit or credit by putting a
smiley.

I. Additional activities for application

and remediation
V. REMARKS

VI. REFLECTION
No. of learners who earned 80% in the
evaluation

No. of learners who require additional activities

for remediation who scores below 50%

Did the remedial lessons work? No. of learners

who have caught up with the lesson

No. of learners who continue to require

remediation

Which of my teaching strategies worked well?

Why did this work?

What difficulties did I encounter which my

principal or supervisor can help me solve?

What innovation or localized materials did I

use/discover which I wish to share with other
teachers?