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    DLL Fabm2

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    Dimple Grace Astorga
    This document is a daily lesson log from a Grade 12 accounting teacher. The key points are: 1) The lesson objective was to analyze reconciling items in a bank reconciliation statement, including identification of book and bank reconciling items and their proper treatment. 2) Examples of reconciling items were discussed, including deposits in transit, outstanding checks, and bank errors. 3) Students practiced identifying reconciling items and analyzing their effects on the cash book and bank statement balances. 4) The importance of bank reconciliation for accurate accounting was emphasized.

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    DLL Fabm2

    Uploaded by

    Dimple Grace Astorga
    211 views2 pages
    This document is a daily lesson log from a Grade 12 accounting teacher. The key points are: 1) The lesson objective was to analyze reconciling items in a bank reconciliation statement, including identification of book and bank reconciling items and their proper treatment. 2) Examples of reconciling items were discussed, including deposits in transit, outstanding checks, and bank errors. 3) Students practiced identifying reconciling items and analyzing their effects on the cash book and bank statement balances. 4) The importance of bank reconciliation for accurate accounting was emphasized.

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    DLL FABM2

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    This document is a daily lesson log from a Grade 12 accounting teacher. The key points are: 1) The lesson objective was to analyze reconciling items in a bank reconciliation statement, including identification of book and bank reconciling items and their proper treatment. 2) Examples of reconciling items were discussed, including deposits in transit, outstanding checks, and bank errors. 3) Students practiced identifying reconciling items and analyzing their effects on the cash book and bank statement balances. 4) The importance of bank reconciliation for accurate accounting was emphasized.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    211 views2 pages

    DLL Fabm2

    Uploaded by

    Dimple Grace Astorga
    This document is a daily lesson log from a Grade 12 accounting teacher. The key points are: 1) The lesson objective was to analyze reconciling items in a bank reconciliation statement, including identification of book and bank reconciling items and their proper treatment. 2) Examples of reconciling items were discussed, including deposits in transit, outstanding checks, and bank errors. 3) Students practiced identifying reconciling items and analyzing their effects on the cash book and bank statement balances. 4) The importance of bank reconciliation for accurate accounting was emphasized.

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    Grade 1-12 School: Burauen National High Grade 12

    Daily Lesson Log School Level:


    Teacher: Dimple Grace Y. Astorga Learning FABM 2
    Area:
    Teaching Dates & November 9, 2022 Quarter: Second
    Time Grade 12- Dr. Barzaga
    7:45-8:45
    I. OBJECTIVES
    A. Content Standard A bank reconciliation statement, its nature and
    structure, and reconciling items and methods of
    preparation
    B. Performance Standard Solve exercises and problems involving the
    following:
    1. Identification of the proper treatment of
    reconciling items in the bank reconciliation
    statement
    2. preparation of a bank reconciliation
    statement
    C. Learning competencies/ Objectives (Write Analyze the effects of the identified reconciling
    the LC Code for each) items
    ABM_FABM12-IId-12
    II. CONTENT Fundamentals of Accountancy, Business and
    Management 2
    III. LEARNING RESOURCES
    A. References
    1. Teachers’s Guide Pages
    2. Learner’s Material Pages
    3. Textbook Pages/Other References Self-Learning Material Region VII
    4. Additional Material from Learning Resource
    (LR) Portal
    IV. PROCEDURES
    A. Review previous lesson or presenting the What is a bank reconciliation statement?
    new lesson
    B. Establishing a purpose for the lesson Reading of objectives
    C. Presenting examples/instances of the new Briefly discuss the importance of the reconciling
    lesson items to the cash book balance and the bank
    statement balance by interpreting the picture
    below.

    Source:https://tinyurl.com/yckezzyz
    D. Discussing new concepts and practicing new What are the book reconciling items?
    skills 1 What are the bank reconciling items?

    E. Discussing new concepts and practicing new How do you analyze the effects of the
    skills 2 reconciling items?
    F. Developing mastery (Leads to formative Why is it important to reconcile the ledger
    assessment) account and the bank statement?
    G. Finding practical applications of concepts What might happen to companies if they do not
    and skills in daily living. perform bank reconciliation?
    H. Making generalizations and abstractions What are the reconciling items that need to be
    about the lesson analyze by the company? Why is important?
    I. Evaluating Learning Identify whether the following independent
    transaction is a book or a bank reconciling. In
    addition , determine the amount of the error
    and state whether the amount will be added or
    deducted in the preparation of the bank
    reconciliation(use adjusted method).
    1. Rps Hardware received P1,500 from Jane.
    The bookkeeper recorded the amount as P500.
    2. BDO Bank collected from the customer of
    Quality Bakeshop the sum of P5,000
    representing payment of the said customer to
    Quality Bakeshop. No entry was made in the
    books of Quality Bakeshop.
    3. The bank teller deducted JB001 from the
    account of Jeffa’s Resto. The said check was
    issued by Jeffa’s Resto a different depositor of
    the bank.
    J. Additional activities for application or
    remediation.
    IV. REMARKS
    V. REFLECTION
    A. No. of learners who earned 80% of the
    evaluation.
    B. No. of learners who require additional
    activities for remediation who score below
    80%.
    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 learning strategies worked
    well? Why did this work?
    F. Which of my difficulties did I encounter
    which my principal or supervisor can help me
    solve?
    G. What innovation or localized materials did
    you use/discover which I wish to share with
    other teachers?

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