FABM 1 DLP WEEK 1

Division LANAO DEL NORTE
School PANTAR NHS Grade Level 11
Teacher NORHANA M. MUSTAPHA Learning Area FUNDAMENTAL OF

ACCOUNTING 1
Time & Dates FEBRUARY 13-17, 2023 Quarter 3rd
I. OBJECTIVES
A. Content The learners understand and demonstrate the definition, nature, and function of
Standards accounting
B. Performance learners shall be able to cite specific examples in which accounting is used in
Standards making business decisions
C. Learning The learners

Competencies/ At the end of this lesson, the learners will be able to define accounting and
objectives (Write the describe its nature; explain the functions of accounting in business; give
code for each LC) examples of business transactions and decisions requiring the need for
accounting; and narrate the history of accounting
1. define accounting ABM_FABM11- IIIa-1
2. describe the nature of accounting ABM_FABM11- IIIa-2
D. Integration of
Content within and
across curriculum
II. CONTENT
A. Subject Matter Introduction to Accounting
III. LEARNING
RESOURCES
A. References Fundamental of accounting teaching manual book

References:
Anastacio, Ma. Flordeliza. Fundamentals of Financial Management (with
Industry Based Perspective) .( Manila: Rex Book Store, 2011).
Gilbertson, Claudia. Fundamentals of Accounting. 8th ed. (Australia: Cengage
Learning, 2010).
Padillo, Nicanor, Jr. Financial Statements Preparation, Analysis and
Interpretation. (Manila: GIC Enterprises, 2011).
Pefianco, Erlinda C. The Accounting Process: Principles and Problems. (Makati:
Goodwill Trading, 1996).
Young, Felina C. Principles of Marketing. (Manila: Rex Book Store, 2008).
Downloaded
1. Teacher’s Guide 1-3
Pages
2. Learner’s Material
Pages
3. Textbook Pages
4. Additional Materials SLM 3rd Quarter Module 1

from LR Portal
B. Other Learning SLM

Resources
WWW.GOOGLE.COM
YouTube
IV. PROCEDURES Teacher’s Activity/ies Learner’s expected response
A. Reviewing 1. Prayer 1. The learner leads the

previous lesson or prayer
2. Checking of attendance 2. Learners raised hands
presenting the new
as their name being
lesson 3. Giving Instructions, Rules and regulation
called by the teacher.
in the particular Session 3. Learners silently
4. Teacher ask Random learners about the listening
4. Learners cheerfully
previous topics discussed.
participated
B. Presenting the Motivation (5 minutes)

new lesson
Teacher Ask the learners “Is accounting
important to you?”. And Leave this question
unanswered. Remind the learners that she will
ask this question again after she discuss the
introduction to accounting.
Meanwhile Teacher define Accounting,
C. Discussing new
concepts and Teacher Discuss the nature of accounting
practicing new skills According to Accounting Theory
(http://accountingtheory.weebly.com/nature-
and-scope-of-accounting.html),
Teacher also Discuss the function of accounting in
business and meanwhile Ask random learners to Learners possible answer:
comment on why accounting is considered as the
language of business. Accounting is the means by
which business information
is communicated to business
owners and stakeholders.
The role of accounting in
business is to provide
information for managers
and owners to use in
operating the business
D. Establish a Teacher showed some visual aids containing the

purpose for the function of accounting in business.
lesson
Teacher ask the following scenario questions: Possible Answers:

Mr. Juan is a retired government employee who 1. Is my business earning?
is good at baking. One day he decides to put up a (profitability)
bakery shop in your barangay. He renovates a
2. How much daily or
portion of his house to serve as the area for the
monthly sales do I need in
production of bread. He purchases baking
order to recover my fixed
equipment and raw materials to produce five
cost? (break-even)
different types of bread. Mr. Juan also hires Jose
to help him with the baking and, at the same 3. Do I need to hire
time, to be in-charge of sales. Mr. Juan pays Jose additional workers to help
on a weekly basis. Every day, Mr. Juans wife me with my production?
deposits the daily cash sales in their bank account
4. Can I afford to set up a
at XY Savings Bank. With the help of accounting,
new store in another place?
what possible decisions or questions of Mr. Juan
Where do I get the funds?
can accounting provide an answer to?
5. Can I afford to pay a bank
loan?
E. Making Group Activity:

generalization
Teacher Divided the class into 2 groups. The Learners Group themselves
group will act out the definition of accounting into 2 group
F. Evaluating Define the following terms:

Learning
1.Accounting
2. identifying
3.recording
4.communicating
V.REMARKS
VI. REFLECTION
A. Number of
learners who earned
80% on the
formative
assessment
B. Number of
learners who require
additional activities
for remediation
C. Did the remedial

lesson work?
Number of learners
who have caught up
with the lesson
D. Number of
learners who
continue to require
remediation
E. Which of my
teaching strategies
worked well? Why
did this work?
F. What difficulties
did I encounter?
Prepared by: Checked by:
Norhana M. Mustapha Camarodin U. Muto, MAED

Adviser MT-1
Noted by:
DANILO C. ANTICAMARA
School Principal I

FABM 1 DLP WEEK 1

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Division LANAO DEL NORTE

School PANTAR NHS Grade Level 11

Teacher NORHANA M. MUSTAPHA Learning Area FUNDAMENTAL OF

Time & Dates FEBRUARY 13-17, 2023 Quarter 3rd

C. Learning The learners

A. Subject Matter Introduction to Accounting

A. References Fundamental of accounting teaching manual book

4. Additional Materials SLM 3rd Quarter Module 1

B. Other Learning SLM

IV. PROCEDURES Teacher’s Activity/ies Learner’s expected response

A. Reviewing 1. Prayer 1. The learner leads the

B. Presenting the Motivation (5 minutes)

D. Establish a Teacher showed some visual aids containing the

Teacher ask the following scenario questions: Possible Answers:

E. Making Group Activity:

F. Evaluating Define the following terms:

C. Did the remedial

Prepared by: Checked by:

Norhana M. Mustapha Camarodin U. Muto, MAED

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