DLL Abm 1 Week 7-8
DLL Abm 1 Week 7-8
DLL Abm 1 Week 7-8
DAILY LESSON LOG Teacher CHRISTOPHER M. SELEBIO Learning Area Fundamentals of Accountancy, Business and
Management 1
Teaching Dates and Time OCTOBER 10-14, 2022 Week 7-8
A. Content Standard
the business transactions and their analysis, to include definition and nature of business transactions, types of source or business documents, and the rules of debits and
credits
B. Performance Standard identify business and nonbusiness transactions, enumerate the types of business documents, recite the rules of debit and credit, and apply these in simple cases
C. Learning Competency/Objectives 1. describe the nature and gives examples of business transactions
Write the LC code for each. ABM_FABM11- IIIg-j-25
2. identify the different types of business documents
ABM_FABM11- IIIg-j-26
3. analyze common business transactions using the rules of debit and credit
ABM_FABM11- IIIg-j-27
4. solve simple problems and exercises in the analyses of business transaction
ABM_FABM11- IIIg-j-28
III. CONTENT 10. Business Transactions and Their Analysis As Applied to the Accounting Cycle of a Service Business
a. Rules of Debits and Credits
b. Journalizing
c. Posting
d. Preparation of a Trial Balance
A. Reviewing previous lesson or Present the lesson in the class Teacher reviews the questions Present the lesson in the class Teacher reviews the questions
presenting the new lesson asked and class responses from asked and class responses from
Teacher reviews the questions the previous lesson Teacher reviews the questions the previous lesson
asked and class responses from asked and class responses from
Session 1. Session .
B. Establishing a purpose for the Explain the objective/s of the Explain the objective/s of the Explain the objective/s of the Explain the objective/s of the
lesson lesson lesson lesson lesson
C. Presenting examples/Instances of Present examples in the board Present examples in real life Present examples in the board Present examples in real life
the new lesson by discussing the lesson situation by discussing the lesson situation
D. Discussing new concepts and The teacher The teacher will present The teacher The teacher
practicing new skills # 1 1. describe the nature and 1. describe the nature and 3. analyze common business 3. analyze common business
gives examples of business gives examples of business transactions using the rules of transactions using the rules of
transactions transactions debit and credit debit and credit
2. identify the different types 2. identify the different types 4. solve simple problems and 4. solve simple problems and
of business documents of business documents exercises in the analyses of exercises in the analyses of
business transaction business transaction
E. Discussing new concepts and The teacher summarizes The teacher summarizes The teacher summarizes The teacher summarizes
practicing new skills # 2 describe the nature and gives the different types of business common business problems and exercises in the
examples of business documents transactions using the rules of analyses of business transaction
transactions debit and credit
F. Developing mastery (15 minutes) Each group Recital, reading or narration Recital, reading or narration Quiz
(leads to Formative Assessment 3) prepares for the presentation
G. Finding practical application of Return Demo Applying concepts and skills in Return Demo Applying concepts and skills in
concepts and skills in daily living daily living daily living
Actual Presentation Actual Presentation
2
Jski.dv
H. Making generalizations and Ask: In your opinion, what are Ask: Ask: In your opinion, what are Ask:
abstractions about the lesson the benefits of What did you feel upon the benefits of What did you feel upon
________________? performing the activity? ________________? performing the activity?
3
Jski.dv
4
Jski.dv