School St.

Vincent of Quebiawan Integrated School Grade Level 12-ABM1

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DAILY LESSON LOG Teacher Angelica H. Paras Learning Area Fundamentals of Accountancy, Business and
MangementManagement 2 Formatted: Line spacing: single
Teaching Dates and Time 1:45PM, 1:00PM, 12:15PM, 5:00PM Quarter First

Day 1 Day 2 Day 3 Day4

June 10, 2019 (Monday) June 12, 2019 (Wednesday) June 13, 2019 (Thursday) June 14, 2019 (Friday)
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
I. OBJECTIVES 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 delivered from the curriculum guide.

The learners demonstrate an understanding The learners demonstrate an understanding The learners demonstrate an understanding
of account titles under the assets, liabilities, of account titles under the assets, liabilities, of account titles under the assets, liabilities,
and capital accounts of the Statement of and capital accounts of the Statement of and capital accounts of the Statement of
Financial Position, namely, cash, Financial Position, namely, cash, Financial Position, namely, cash,
receivables, inventories, prepaid expenses, receivables, inventories, prepaid expenses, receivables, inventories, prepaid expenses,
A. Content Standards
property, plant and equipment, payables, property, plant and equipment, payables, property, plant and equipment, payables,
accrued expenses, unearned income, long- accrued expenses, unearned income, long- accrued expenses, unearned income, long-
term liabilities and capital that will equip term liabilities and capital that will equip term liabilities and capital that will equip
him/her in the preparation of the SFP using him/her in the preparation of the SFP using him/her in the preparation of the SFP using
the report form and account form. the report form and account form. the report form and account form.

The learners shall be able to solve exercises The learners shall be able to solve exercises The learners shall be able to solve exercises
and problems that require preparation of an and problems that require preparation of an and problems that require preparation of an
SFP for a single proprietorship with proper SFP for a single proprietorship with proper SFP for a single proprietorship with proper
B. Performance Standards
classification of accounts as current and classification of accounts as current and classification of accounts as current and
noncurrent using the report form and the noncurrent using the report form and the noncurrent using the report form and the
account form. account form. account form.

The learners prepare the SFP of a single The learners prepare the SFP of a single
The learners identify the elements of the proprietorship proprietorship
SFP and describe each of them. ABM_FABM12-Ia-b-3 ABM_FABM12-Ia-b-3
C. Learning Competencies/ ABM_FABM12-Ia-b-1
Objectives The learners prepare an SFP using the The learners prepare an SFP using the
Write LC Code for each The learners classify the elements of the report form and the account form with report form and the account form with proper
SFP into current and noncurrent items proper classification of items as current and classification of items as current and
ABM_FABM12-Ia-b-2 noncurrent noncurrent
ABM_FABM12-Ia-b-4 ABM_FABM12-Ia-b-4
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the GC, the content can be tackled in a week or two.
II. CONTENT Statement of Financial Position (SFP) NO CLASSES: INDEPENDENCE DAY Statement of Financial Position (SFP) Statement of Financial Position (SFP)
List the materials to be used in different days. Varied resources 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.
III. LEARNING RESOURCES Hands-on learning promotes concept development.
A. References

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 1. Teacher’s Guide Pages pp. 3-8 pp.9-17 pp.9-17

2. Learner’s Materials Pages

3. Textbook Pages
4. Additional Materials from
Learning Resources (LR)
Portal
Fundamentals of Accountancy, Business, Fundamentals of Accountancy, Business, Fundamentals of Accountancy, Business,
B. Other Learning Resources and Management 2 by Flocer Lao Ong, and Management 2 by Flocer Lao Ong, and Management 2 by Flocer Lao Ong,
pp. 25-39 pp. 25-39 pp. 25-39
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.
IV. PROCEDURES Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning processes, and draw conclusions about what they learned in relation to their experiences and previous knowledge.
Indicate the time allotment for each step.

Ask the learners to prepare a personal SFP:

1. Write your current savings and Formatted: List Paragraph, Numbere
everything that you own (clothes, Numbering Style: 1, 2, 3, … + Start at
pen, pencil, etc.) Left + Aligned at: 0.25" + Indent at:
A. Reviewing previous lesson
2. Write the amount that you owe to 1. Review the previous lesson. Review the previous lesson. Formatted Table
or presenting the new lesson
your friends, family members,
parents (tuition) Formatted: Normal, No bullets or n
3. Deduct the amount you owe from Formatted: Font: Arial Narrow
the amount you own.
Formatted: Font: Arial Narrow
Formatted: Font: Arial Narrow

The teacher will associate the amount

B. Establishing a purpose for
owned with assets and amount owed with
the lesson
liabilities and the net amount as equity.

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 The teacher will discuss the importance of
C. Presenting
the SFP:
examples/instances of the new Formatted: Font: Arial Narrow
1. Reinforce the difference between
lesson
assets and liabilities. Formatted: List Paragraph, Numbere
The teacher will Numbering Style: 1, 2, 3, … + Start at
 define Statement of Financial Left + Aligned at: 0.25" + Indent at:
Position and introduce the terms Formatted: Font: Arial Narrow
Permanent Accounts, Contra
Formatted: Font: Arial Narrow
Assets
 provide a sample SFP Formatted: List Paragraph, Bulleted +
 differentiate the report form and Aligned at: 0.25" + Indent at: 0.5"
D. Discussing new concepts
account form Formatted: Font: Arial Narrow
and practicing new skills #1
 enumerate group accounts under
current assets, noncurrent assets,
current liabilities, noncurrent
liabilities, and owner’s equity
 differentiate the SFP of a service
company and SFP of a
merchandising company Formatted: Font: Arial Narrow

The teacher will

E. Discussing new concepts  point out the different parts of the
and practicing new skills #2 Financial Statement of Position
 give examples of SFP Formatted: List Paragraph, Bulleted +
Aligned at: 0.25" + Indent at: 0.5"
Diad Activity: Formatted: Font: Arial Narrow
The learners will prepare a Statement of
F. Developing mastery (leads to Formatted Table
Financial Position given the different
Formative Assessment)
accounts. After which, they will answer
some questions.
G. Finding practical
applications of concepts and
skills in daily living
The teacher will ask the learners to
H. Making generalizations and enumerate the different parts of the
abstractions about the lesson Statement of Financial Position. They will
also be asked how to prepare SFP.
30-Item Quiz
Prepare a Statement of Financial Position
I. Evaluating learning
given the following accounts (one in report
form, one in account form)
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J. Additional activities for
application or remediation

V. REMARKS
Reflect on your teaching and assess yourself as 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
VI. REFLECTION you so when you meet them, you can ask them relevant questions.
A. No. of learners who earned Formatted Table
80% in the evaluation
B. No. of learners who require
additional activities for
remediation
C. Did the remedial lessons
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?

COMMENTS/SUGGESTIONS:

Checked by: ____________________________________________

Date: __________________________________________________

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