GRADES 11 School Angelita V. Del Mundo Foundation (AVM Foundation) Inc.

Grade Level Grade 11

DAILY LESSON LOG Teacher Ms. Sweetzel A. Precinio Learning Area Fundamentals of Accountancy, Business and Management 1
(ABM 1)
Teaching Dates and Time WEEK 17: March 11 - 15, 2019 Quarter 4th
ABM11a: Tuesday 1:00PM – 3:00PM
Thursday 1:00PM – 3:00PM

TUESDAY THURSDAY
I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the accounting cycle of a service & merchandising business.
B. Performance Standards The learners prepare journal entries, post to the ledger, prepare the trial balance, worksheet, adjusting entries and complete the accounting cycle of a merchandising business.
C. Learning The learners describe the nature of transactions in a merchandising business. ABM_FABM11- IVe-j -35.
Competency/Objectives The learners records transactions of a merchandising business in the general and special journals. ABM_FABM11- IVe-j-36.
Write the LC code for each. The learners post transactions in the general and subsidiary ledgers. ABM_FABM11- IVe-j-37
The learners prepare a trial balance. ABM_FABM11- IVe-j-38
The learners prepare adjusting entries. ABM_FABM11- IVe-j-39
The learners complete the accounting cycle of a merchandising business. ABM_FABM11- IVe-j-40
II. CONTENT Accounting Cycle of a Service & Merchandising Business
III. LEARNING RESOURCES Pen, Paper, Whiteboard, Whiteboard marker, Visual Aids
A. References
1. Teacher’s Guide pages Pages 119 - 172
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from BOOKKEEPING NC III CBLM
Learning Resource (LR)portal
B. Other Learning Resources
IV. PROCEDURES
A. REVIEW ACTIVITY:

B. SPRINGBOARD/MOTIVATION:

C. ANALYSIS:
Presenting examples/instances of the
new lesson
D. DISCUSSION:
Discussing new concepts and
practicing new skills # 1
1. DISCUSSION:
Discussing new concepts and
practicing new skills # 2
2. DEVELOPING MASTERY:
Leads to Formative Assessment #3
3. ABSTRACTION:
Making generalizations &/or
abstractions about the lesson
4. APPLICATION:
Finding practical application of
concepts and skills in daily living
5. EVALUATION:
Evaluating/assessing learning
6. AGREEMENT: Requirements for 4th Quarter Portfolio
Additional activities for application or Complete Accounting Cycle for the following transactions:
remediation
A. Matias Repair Shop
B. Laberinto Computer Shop
C. Birds and Flower Nursery School
D. Astro Power Service
E. Isaac Repair Shop
1. REMARKS Review the Scope of the 4th Quarterly Examination Administer the 4th Quarterly Examination:
Week 9-16 Type o f Test:
Accounting Cycle of a Service & Merchandising Business Accoun ti ng Cycl e To pi cs Covered No. of Items
I. Chart of Accounts 1. Journalizing T ransactions 3
II. Journal Entries 22
III. General Ledger 2. Posting to the Ledger 28
IV. T rial Balance 3. Preparation of T rial Balance 10
V. Adjustments 4. Adjusting Entries 10
VI. Adjusted T rial Balance 5
VII. Income Statement 5. Worksheet Preparation 5
VIII. Statement of Equity 4
IX. Balance Sheet 10
X. Statement of Cash Flows 6. Completing the Accounting Cycle 10
XI. Closing Entries 8
XII. Post-Closing T rial Balance 5
TOTAL: 120

2.
 A. No. of learners who earned ABM – 19/19
80% in the evaluation
B. No. of learners who require n/a
additional activities for
remediation who scored
below 80%
C. Did the remedial lessons n/a
work? No. of learners who
have caught up with the
lesson
D. No. of learners who continue n/a
to require remediation
E. Which of my teaching Cooperative Learning wherein the students are able to understood from the topic and
strategies worked well? Why share what they learned.
did these work?
F. What difficulties did I n/a
encounter which my principal
or supervisor can help me
solve?
G. What innovation or localized n/a
materials did I use/discover
which I wish to share with
other teachers?

PREPARED BY: DATE SUBMITTED: CHECKED BY: NOTED BY:

__________________________ March 8, 2019 _________________________ __________________________

Ms. Sweetzel A. Precinio Mrs. Maricris Z. Abad Mrs. Imelda Grace A. Santos Date
Teacher SHS Coordinator College Dean & SHS Principal