Leo A. Magastino: Session 1 Session 2 Session 3 Session 4
Leo A. Magastino: Session 1 Session 2 Session 3 Session 4
Leo A. Magastino: Session 1 Session 2 Session 3 Session 4
GRADES 1 to 12
ACCOUNTANCY BUSINESS AND
DAILY LESSON
D Teacher LEO A. MAGASTINO Learning Area MANAGEMENT
LOG
Teaching Dates Week 2 (June 13-16, 2017) Quarter 1st
Ds
A. Content Standards
B. Performance Standards
C. Learning Competencies/ Narrate the History / Origin of Accounting
Learning Competency ABM_FABM11-IIIa-4
CODE
II. CONTENT
Introduction to Accounting
III.
LEARNING
RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages Basic Accounting 3rd Edition by Edwin G.
Valencia page. 11
4. Additional Materials from
Learning Resource (LR)
portal
IV.
PROCEDURES
A. Reviewing previous lesson or Say/Ask: Last Friday, we learned about the
presenting the new lesson different Functions of Accounting.
Let someone recite the different Functions of
Accounting.
B. Establishing a purpose for the Say: Today we will now learn the History / Origin of
lesson Accounting.
C. Presenting examples/ 1. Narrate the evolution of accounting.
instances of the new 2. Discuss the evolvement of Double-Entry
lesson System
D. Developing mastery
(Leads to Formative Assessment ) Ask the class to narrate how accounting came
into existence.
1
E. Finding practical applications of
concepts and skills in daily living
F. Making generalizations and Say/Ask: What might decision making of
abstractions about the lesson managers be without accounting?
G. Evaluating learning Activity: Ask learners to come up with fun acronyms
on the different stages in the discovery and
development of accounting.
LEO A. MAGASTINO MICKAEL A. RAYMUNDO CELIA D. ADDUN IGNACIO D. DUMANGENG JR., Ph. D
Subject Teacher Subject Group Head/HT I Assistant Principal II Secondary School Principal IV