School FRANCISCO P.

TOLENTINO INTEGRATED HIGH SCHOOL Grade Level 11

GRADES 1 TO 12 Teacher EMARILYN D. BAYOT Learning Area Fundamentals of ABM1
DAILY LESSON LOG Teaching Dates and Time WEEK 5 Quarter 3rd – 4th

Session 1 Session 2 Session 3 Session 4 Session 5

I. OBJECTIVES 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
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 derived from the curriculum guides.
A. Content Standards The definition, nature, function, and history the varied branches and areas of the external and internal users of the various forms of business organization, as follows:
of accounting accounting, particularly1. financial financial information 1. sole / single
accounting,2. management accounting,3. proprietorship
Government accounting,4. Auditing,5. tax 2. partnership
accounting,6. cost accounting,7. 3. corporation
accounting education,8. accounting 4. cooperatives
research
B. Performance Standards Cite specific examples in which accounting is 1.make a list of business within the solve exercises and problems on the 1. differentiate the forms of business organization in
used in making business decisions. community on the types of accounting identification of users of information, terms of nature of ownership
services they require type of decisions to be made, and type 2. make a list of existing business entities in their
2. solve exercises in the identification of of information needed by the users community and identify the form of business
the branches of accounting described 2. cite users of financial information organization
through the types of services rendered and identify whether they are external
or internal users.
C. Learning Competencies/ narrate the history/origin of accounting 1. differentiate the branches of 1. define external users and gives 1.differentiate the forms of business organization
ABM_FABM11-Ia-4 accounting examples 2. identify the advantages and disadvantages of each
Objectives(Write the LC code for 2. explain the kind/type of services 2. define internal users and give form ABM_FABM11-Ia-11-12
each) rendered in each of these branches examples
ABM_FABM11-Ia-5-6 3. Identify the type of decisions made
by each group of users
4. describe the type of information
needed by each group of users
ABM_FABM11-Ia-7-10
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach in the CG, the content can be tackled in a week or two.
II.CONTENT 1. Introduction to Accounting 2. Branches of Accounting Users of Accounting Information 4. Forms of Business Organization

IV. LEARNING RESOURCES List the materials to be used in different days. Varied sources 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. Hands-on learning promotes concept development.
A. References
1.Teacher’s Guide pages
2.Learner’s Material pages
3.Textbook pages Basic Accounting Made Easy, W.L Ballada, Basic Accounting Made Easy, W.L Ballada, Basic Accounting Made Easy, W.L Basic Accounting Made Easy, W.L Ballada, page 15-17
page 4-13 page 42-45 Ballada, page 2-12-2-15
4.Additional Materials from
Learning Resource (LR) portal
B. Other Learning Resources
V. PROCEDURES 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.
Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes, and draw conclusions about what they learned in relation to their life experiences and
previous knowledge, indicate the time allotment for each step.
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 Session 1 Session 2 Session 3 Session 4 Session 5
A. Reviewing previous lesson or  Greetings  Greetings  Greetings  Greetings
presenting the new lesson  Attendance  Attendance  Attendance  Attendance
 Review of the functions of accounting  Review of the History of Accounting  Review of the Branches of Accounting  Review of the users of Accounting

B. Establishing a purpose for the Ask two-three students to narrate the history Group the students into eight groups and Group the students into two groups Ask the students to enumerate business entity they
of him/her. have a draw lot about branches of and ask them to discuss the internal are familiar with.
lesson
accounting. And let the group discuss and external users of the accounting
their knowledge about the branches with information
the class the braches of accounting
assigned to them
C. Presenting examples/instances Presenting the history of accounting Ask the students if they want to add Give additional information about the Divide the business entities given by the students
something about their classmates users of accounting. according to the forms of business organization
of the new lesson
presentation

D. Discussing new concepts and Discuss accounting in the: Give additional information regarding the Discuss why those users need Introduce the forms of business organization:
a. Primitive age branches of accounting, i,e, what are the accounting information. a. sole proprietorship
practicing new skills #1
b. Middle age purpose of each branches? And the b. partnership
c. Industrial Revolution services rendered by each branches? c. corporation
d. Information age
E. Discussing new concepts and
practicing new skills #2

F. Developing mastery
(Leads to Formative Assessment 3)

G. Finding practical applications of In what branch of accounting do you to be Let the students realized on how they Why do you think we need to be aware of the history
inclined with and why? can asses a company based on the of accounting before we move forward to the basic
concepts and skills in daily
different perspective of the users. concepts of accounting?
living

H. Making generalizations and Group the students to four, divide them the What are the branches of accounting and Who are the users of accounting Forms Owners capital Liability
historic stages of accounting and present it the type of the services each branches information and why they need the SP 1 Small Unlimited
abstractions about the lesson
with the class. being offered? information? P 2 or Medium Limited/unlimited
more
C 5-15 large limited
I. Evaluating learning Identify when did the following important Determine the branches of accounting 1. Define Internal users and external In your own words differentiate the three basic forms
events in the history of accounting occur? being shown in the following statement. users. of business organization.
1. development of more formal account 1. focused on the recording of business 2. give examples of both
keeping method. –middle ages transactions and the periodic preparation (pen and paper exam?
2. Double-entry records first appeared in of reports on the financial position and 3. identify what is their main concern
Genoa in 1340 A.D. –Middle ages results of operation.-financial accounting. about accounting information.
3. Development of the corporate form of 2.concerned with the identification of
organization. The growths of corporation sources and uses of resources consistent
spurred the development of accounting. – with the provisions of city, municipality,
Industrial Revolution provincial and national laws.-government
4.The advent of Internet, along with its accounting.
promising prospects of doing business online 3. includes preparation of tax returns and
or E-commerce will surely bring about the considerations of tax consequences.
another metamorphosis in the field of Taxation
accounting –Information Age 4.incorporates cost accounting data and
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 Session 1 Session 2 Session 3 Session 4 Session 5
5. The tokens were often sealed in clay balls, adapts them for specific decisions which
called bollae, which were broken on delivery management may be called upon to
so the shipment could be checked against the make.-management accounting
invoice.-Primitive age 5.mechanical task involving the collection
of basic financial data.-bookkeeping
J. Additional activities for Make a research on the on the branches of Who are the users of accounting Make a research on the forms of Make a research on the types of business according
accounting information? business organization and examples of to activities and examples of each type.
application or remediation
those.

VI. REMARKS
VII. REFLECTION Reflect on your teaching and assess yourself as a 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
you so when you meet them, you can ask them relevant questions.
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:

EMARILYN D. BAYOT
Teacher III

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