Scribd
Upload
226 views2 pages

DLL - Abm July3-7

This document outlines a lesson plan for a 12th grade Accountancy class. It covers preparing Statement of Comprehensive Income (SCI) for service and merchandising businesses over four class sessions. Session objectives include understanding SCI elements and preparing SCIs using single-step and multi-step approaches. Learning resources include textbooks and websites. Class activities include games, discussions, and quizzes to reinforce SCI concepts and applications.

Uploaded by

Michelle Vinoray Pascual
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
226 views2 pages

DLL - Abm July3-7

This document outlines a lesson plan for a 12th grade Accountancy class. It covers preparing Statement of Comprehensive Income (SCI) for service and merchandising businesses over four class sessions. Session objectives include understanding SCI elements and preparing SCIs using single-step and multi-step approaches. Learning resources include textbooks and websites. Class activities include games, discussions, and quizzes to reinforce SCI concepts and applications.

Uploaded by

Michelle Vinoray Pascual
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
You are on page 1/ 2

School: DIVISORIA HIGH SCHOOL Grade Level: ABM 12

Teacher: MICHELLE V. PASCUAL Learning Area: FUNDAMENTALS OF


ACCOUNTANCY, BUSINESS
AND MANANGEMENT
Teaching Dates and Time: ABM: MTWTH 7:30-8:30 Quarter: FIRST

SESSION 1/ JULY 3 SESSION 2/JULY 4 SESSION 3/JULY 5 SESSION 4/JULY 6


I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the service income and operating expenses of a service business as wee as sales,
contra sales, purchases, contra purchase accounts, cost of goods sold and general administrative and selling expenses of a
merchandising business that will equip him/her in the preparation of the SCI for both service and merchandising business.

B. Performance Standard The learners shall be able to solve exercises and problems that require preparation of SCI for a service business and merchandising
business.

C. Learning Competencies Identify the elements of the SCI Prepare an SCI for a service Prepare an SCI for
and describe each of these items for business using the single- step merchandising business using
a service and merchandising approach. the multi-step approach.
business.
ABM_FABM12Ic-d-5 ABM_FABM12Ic-d-5 ABM_FABM12Ic-d-5
II. CONTENT Statement of Comprehensive Statement of Comprehensive Statement of Comprehensive Statement of Comprehensive
Income Income Income Income
III. LEARNING RESOURCE
A. References TG and CG – Fundamentals of TG and CG – Fundamentals of TG and CG – Fundamentals of TG and CG – Fundamentals of
Accountancy, Business and Accountancy, Business and Accountancy, Business and Accountancy, Business and
Management Management Management Management
B. Other Learning Phoenix Publishing House pages Phoenix Publishing House Phoenix Publishing House Phoenix Publishing House
Resources 21-34 pages 21-34 pages 21-34 pages 21-34
www.teachtogether.chedk12.com www.teachtogether.chedk12.co www.teachtogether.chedk12.c www.teachtogether.chedk12.c
m om om

IV. PROCEDURES
A. Beginning Ask the learners if they can still The learners will play a game Ask the learners what are steps The learners will prepare the
remember the following terms: called: Identify Me in preparing the SCI using single Statement of Comprehensive
a. Accrual The learners will be group into step approach. Income using the single –step
b. Revenues five. Each group will identify and multi –step approach
c. Expenses what part of SCI the account
d. Service business titles are.
e. merchandising business
Let the students prepare their SCI.
B. Middle Discuss the elements of Statement Discuss the steps in preparing the Discuss the preparation of SCI
of Comprehensive Income for a SCI in single-step approach using multi-step approach
service business and merchandising
business.
C. End Formative assessment: Short Quiz Ask the learners to relate the SCI Formative assessment:
( elements of Statement of in real life situation. Short Quiz
Comprehensive Income)
V. REMARKS
VI. REFLECTION

Prepared by: Checked by: Noted by:

MICHELLE V. PASCUAL MERILYN C. MANANGO ELOIZA L. DIZON, Ph.D.


Teacher II Head Teacher V Principal III

You might also like