K to 12 BASIC EDUCATION CURRICULUM

BUDGETED WORK FOR ABM TRACKS

SUBJECT TITLE: Fundamentals of Accountancy, Business and Management 2
Semester: First Semester, 1st Quarter
Grade Level: 12
No. of Hours: 80 hrs/semester

Prepared: Frances Nova B. Dela Peña

Description: This course deals with the prepation and analysis of financial statements of a service business and merchandising business using horizontal and vertical analyses and financial ratios.
Knowledge and sills in the analysis of financial statements will aid the future entrepreneurs in making sound economic decisions.
No. Learning Competency Week No. No. of Hours Content/Topic Strategy Assessment Plan
Code

1.1 Identify the elements of the Statement of Financial ABM_FABM Illustration, games, Formative Test (short quiz:
Position and describe each of them. 12-Ia-b-1 1,2 3
brainstorming objective type)
1.2 Classify the elements of the Statement of Financial ABM_FABM
Position into current and non current items. 12-Ia-b-2 Illustration, games, Formative Test (short quiz:
1,2 1
brainstorming objective type)

1.3 Prepare the Statement of Finacial Position of the single ABM_FABM Statement of Financial
proprietorship. 12-Ia-b-3 Position (SFP)
Illustration, group activity Scoring Rubics (problem
1,2 2
problem solving solving quiz)

1.4 Prepare an Statement of Financial Position using the ABM_FABM

report form and the account form with proper 12-Ia-b-4 Illustration, group activity Scoring Rubics (problem
1,2 2
classification of items as current and noncurrent. problem solving solving quiz)

UNIT TEST 1 SUMMATIVE TEST

2.1 Identify the elements of the Statement of Comprehensive ABM_FABM

Income and describe each of these items for a service 12-Ic-d-5 Formative Test (short quiz:
business and a merchandising business. 3 2 Illustration
objective type)

Statement of
2.2 Prepare an Statement of Comprehensive Income for a ABM_FABM Comprehensive Income Scoring Rubics (problem
Illustration, games,
service business using the single-step approach. 12-Ic-d-6 3-4 3 (SCI) brainstorming solving quiz)
 Statement of
Comprehensive Income
(SCI)

2.3 Prepare an Statement of Comprehensive Income for a ABM_FABM

merchandising business using the multistep approach. 12-Ic-d-7 Illustration, group activity Scoring Rubics (problem
4 2
problem solving solving quiz)

UNIT TEST 1 SUMMATIVE TEST

3.1 Dicuss the different forms of business organization Formative Test

ABM_FABM
5 2 Discuss, explain Scoring Rubics
12-Ie-8
(Problem Business Case)
3.2 Prepare Statement of Changes in Equity for single 5 Statement of Changes in Formative Test
proprietorship. 2 Equity (SCE) Scoring Rubics
ABM_FABM Illustrate how to prepare SCE,
12-Ie-9 Demonstrate process (Problem Business Case)

4.1 Discuss the components and structures of a Cash Flow Sta Prepare CFS
ABM_FABM 6 2 Formative Test
12-If-10 Scoring Rubics
Illustrate the parts if CFS, Show the
Cash Flow Statement process in making CFS (Problem Business Case)
4.2 Prepare a Statement of Cash Flow ABM_FABM 6 2 Demonstrate the Prepare CFS
12-If-11 problem Analyze business
problems

5.1 Define the measurement ABM_FABM discussion and examples Scoring Rubrics(Group
levels,namely,liquidity,solvency,stability, and profitability 12-Ig-h-12 7-8 2 Activity)

5.2 Perform vertical and horizontal analyses of financial ABM_FABM Video presentation
statement of a single propriotorship 12-Ig-h-13 Scoring Rubrics(Group
7-8 4 work - Identify vertical and
horizontal analyses of
Analysis and Interpretation financial statement)
of Finacial Statements
5.3 Compute and interpret financial ratios such as current ABM_FABM
ratio,working capital,gross profit ratio,net profit ratio 12-Ig-h-14
receivable turnover,inventory turnover,debt-to- equity
ratio, and the like 7-8 1 discussion , compute for Scoring Rubrics(Group
current ratio,working capital, work - Identify vertical and
gross profit ratio,net profit horizontal analyses of
ratio financial statement)
QUARTERLY TEST 1 SUMMATIVE TEST
TOTAL 32
 BUDGETED WORK FOR ABM TRACKS
SUBJECT TITLE: Fundamentals of Accountancy, Business and Management 2
Semester: First Semester, 2nd Quarter
Grade Level: 12
No. of Hours: 80 hrs/semester

Prepared: Frances Nova B. Dela Peña

Description: This course deals with the prepation of basic business forms and documents, including bank transactions and a simple bank reconcillation statement. Integration of information technology in accounting
willalso be introduced. The students will prepare an accounting practice set that requires the application of learning in the first three accounting courses.

No. Learning Competency Code Week No. No. of Hours Content/Topic Strategy Assessment Plan

1.1 Differentiate the journalfrom the general ledger ABM_FABM12-IIa-b-1 1-2 discussion and examples.Student Scoring Rubrics (Ind. Class
1 will bring journal and general participation )
ledger
1.2 Determine the normal balance of account ABM_FABM12-IIa-b-2 1-2 2 Discussion and activity S.Rubrics (Group Activity)
1.3 Prepare journal entries to record basic business ABM_FABM12-IIa-b-3 1-2 Formative Test(QUIZ)
transaction Accounting Books- Video presentation of different
Journal and Ledger business transaction and giving
2 example of various business
transaction and prepare journal
entries
1.4 4. determine balances of accounts using the t-account ABM_FABM12-IIa-b-4 1-2 Formative Test(QUIZ)
2
Discussion and computation
UNIT TEST 1 SUMMATIVE TEST

2.1 identify the types of bank accounts normally maintaine ABM_FABM12-IIc-5 3 1 ActivityIllustration/Lecture S.Rubrics (Individual/group)
2.2 differentiate a savings account from a current account ABM_FABM12-IIc-6 3 0.5 Bank Documents and ActivityIllustration/Lecture S.Rubrics (Individual/group)
2.3 prepare bank deposit and withdrawal slip ABM_FABM12-IIc-7 3 0.5 Transactions related to ActivityIllustration/Lecture S.Rubrics (Individual/group)
2.4 identify and prepare checks ABM_FABM12-IIc-8 3 1 Bank Deposits
2.5 identify and understand the contents of a bank statemen ABM_FABM12-IIc-9 3 1 ActivityIllustration/Lecture S.Rubrics (Individual/group)
3.1 describe the nature of a bank reconciliation statement ABM_FABM12-IId-10 4 1 ActivityIllustration/Lecture S.Rubrics (Individual/group)
3.2 identify common reconciling items and describe each o ABM_FABM12-IId-11 4 1 Bank Reconciliation ActivityIllustration/Lecture S.Rubrics (Individual/group)
3.3 analyze the effects of the identified reconciing items ABM_FABM12-IId-12 4 1 Statement ActivityIllustration/Lecture S.Rubrics (Individual/group)
3.4 prepare a bank reconciliation statement ABM_FABM12-IId-13 4 1 Practice Exercises formative assessment

4.1 Perform the steps in the accounting cycle, from ABM_FABM12-IIe-g-14

preparation of documents to the preparation, analysis, Accounting Practice
5-7 12
and interpretation of financial statements. Set
Provide Practice Set S.Rubrics (Practice Set)

5.1 Define income and business taxation and it's ABM_FABM12-IIh-j-15

principles and processes 2 Video Clip
8 S.Rubrics(Reflective Learning)
5.2 Prepare the list of sources of gross income form ABM_FABM12-IIh-j-16
compensation and gross income from business, and
the corresponding personal and additional deductions. 2 Bring Pay slip of Parent S.Rubrics(Group Activity:To
determine what is taxable
8 income)
5.3 Explain the procedures in the computation of gross ABM_FABM12-IIh-j-17 Bring Bills or any kind of receipt
taxable income and tax due. 2 Income and Business
9 expenses formative assessment
Taxation
5.4 Prepare the BIR forms. ABM_FABM12-IIh-j-18 9 2 Provide ready made BIR Forms formative assessment
5.5 Explain the principles and purposes of taxation. ABM_FABM12-IIh-j-19 Asking Questions: What is the
1 Clip Video
10 impact of video
5.6 Distinguish individual from business taxation ABM_FABM12-IIh-j-20 Asking Questions: Who are
1 Guessing Game
10 taxable?
5.7 Compute the gross taxable income and tax due ABM_FABM12-IIh-j-21 Asking Questions: What have
1 Quiz
10 they learned
QUARTERLY TEST 1 SUMMATIVE TEST
40