Scribd Logo
Upload

Welcome to Scribd!

  • 130 views

    Lesson Guide in Fundamentals of Accountancy, Business and Management June 19, 2019 I. Objectives

    Uploaded by

    Glaiza Dalayoan Flores
    This document outlines a lesson plan for teaching fundamentals of accountancy, business, and management. The objectives are for students to understand account titles in the statement of financial position and be able to prepare an SFP for a sole proprietorship. The content focuses on the statement of financial position. Procedures include reviewing net profit/loss calculations, demonstrating an SFP template, having students practice preparation, and evaluating their learning through an assessment. The reflection section evaluates student performance and opportunities for improvement.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Lesson Guide in Fundamentals of Accountancy, Business and Management June 19, 2019 I. Objectives

    Uploaded by

    Glaiza Dalayoan Flores
    130 views3 pages
    This document outlines a lesson plan for teaching fundamentals of accountancy, business, and management. The objectives are for students to understand account titles in the statement of financial position and be able to prepare an SFP for a sole proprietorship. The content focuses on the statement of financial position. Procedures include reviewing net profit/loss calculations, demonstrating an SFP template, having students practice preparation, and evaluating their learning through an assessment. The reflection section evaluates student performance and opportunities for improvement.

    Original Description:

    Comprehensive income

    Original Title

    Fabm2 June 19

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    This document outlines a lesson plan for teaching fundamentals of accountancy, business, and management. The objectives are for students to understand account titles in the statement of financial position and be able to prepare an SFP for a sole proprietorship. The content focuses on the statement of financial position. Procedures include reviewing net profit/loss calculations, demonstrating an SFP template, having students practice preparation, and evaluating their learning through an assessment. The reflection section evaluates student performance and opportunities for improvement.

    Copyright:

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

    Lesson Guide in Fundamentals of Accountancy, Business and Management June 19, 2019 I. Objectives

    Uploaded by

    Glaiza Dalayoan Flores
    This document outlines a lesson plan for teaching fundamentals of accountancy, business, and management. The objectives are for students to understand account titles in the statement of financial position and be able to prepare an SFP for a sole proprietorship. The content focuses on the statement of financial position. Procedures include reviewing net profit/loss calculations, demonstrating an SFP template, having students practice preparation, and evaluating their learning through an assessment. The reflection section evaluates student performance and opportunities for improvement.

    Copyright:

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

    Republic of the Philippines

    Department of Education
    Region III – Central Luzon
    Schools Division of Tarlac Province
    ANAO HIGH SCHOOL
    San Francisco East, Anao, Tarlac
    LESSON GUIDE IN FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT
    June 19, 2019
    I. OBJECTIVES
    A. Content Standards The learners demonstrate an understanding of account titles under the assets,
    liabilities, and capital accounts of the Statement of Financial Position,
    namely, cash, receivables, inventories, prepaid expenses, property, plant and
    equipment, payables, accrued expenses, unearned income, long-term
    liabilities and capital that will equip him / her in the preparation of the SFP
    using the report form and account form.
    B. Performance Standards The learners shall be able to solve exercises and problems that require
    preparation of an SFP for a single/sole proprietorship with proper
    classification of accounts as current and noncurrent using the report form and
    the account form.
    C. Learning Competencies/ At the end of the session, students should be able to:
    Objectives 1. Identify the elements of the SCI and describe each of these items for a
    service business and a merchandising business (ABM_FABM12-Ia-b-5)
    1.1 Recall the equation for Net Income/Loss
    1.2 Compute for the Total Revenue and Total Expenses
    1.3 Determine Net Profit/Loss
    II. CONTENT STATEMENT OF FINANCIAL POSITION
    III. LEARNING RESOURCES
    A. References
    1. Teacher’s Guide pages https://drive.google.com/file/d/0B869YF0KEHr7TWtTSGRYMlBVUGM/view
    2. Learner’s Manual pages
    3. Textbook pages
    4. Additional Materials from http://kfknowledgebank.kaplan.co.uk/KFKB/Wiki%20Pages/Preparing%20Bas
    Learning Resource(LR) ic%20Financial%20Statements.aspx
    portal
    B. Other Learning Resources Laptop, Projector, Chalkboard, Chalk and Worksheets
    IV. PROCEDURES
    A. Reviewing previous lesson What is a Statement of Profit and Loss?
    or presenting new lesson Why do we need to Prepare a Statement of Profit and Loss?
    (REVIEW)
    B. Establishing a purpose of 1. Do you remember the Equation for Net Profit and Loss?
    the lesson 2. Ask some to write the Eaquation for Net Ptofit/Loss in the Chalk Board
    (MOTIVATION) 3. Considering the Trial Balance Provided below,
    4. How much is the Totla Revenue?
    5. How much is the Total Expenses?
    6. How do we determine the Net/Profit or loss
    C. Presenting Show a template of SCI to the Students. Let the students fill out the template
    examples/instances of the using their answers from the previous activity.
    new lesson (PRE-
    ACTIVITY)
    “I DO”
    D. Discussing new concepts Prepare a SCI for the Trial Balance given Below
    and practicing new skills 1
    (ACTIVITY PROPER)
    “WE DO”

    E. Discussing new concepts Give a thorough discussion about preparation of Statement of Comprehensive
    and practicing new skills 2 Income
    (DEEPENING)
    F. Developing mastery Without looking at the template, Create your own template of SCI.
    (POST-ACTIVITY)
    “YOU DO”
    G. Finding practical 1. Divide the Class into 2 Groups.
    applications of concepts 2. A member of the group will go to school canteen to gather the following
    and skills in daily living data. Asset, Liability and Owner’s Equity of the School Canteen
    (APPLICATION) 3. Using the data gathered, Prepare a Statement of Comprehensive Income
    For the school Canteen
    5. Let the students present their answers to the class.
    H. Making generalizations What are the elements in Preparing Statement of Comprehensive Income?
    and abstractions about the
    lesson
    (GENERALIZATION)
    I. Evaluating learning Prepare a Statement Of Comprehensive Income for the Trial Balance given
    (ASSESSMENT) below.
    J. Additional activities for
    application or remediation
    (REMEDIAL)
    V. REMARKS
    VI. REFLECTION
    A. No. of learners who earned 80%
    in the evaluation
    B. No. of learners who require
    additional activities for
    remediation who scored below
    80%
    C. Did the remedial lesson 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:

    GLAIZA D. FLORES
    Teacher II

    Prepared by:

    LIZA D. ESTEBAN
    Head Teacher III

    You might also like