Grades 1 to 12 Daily School Grade Level 11

Lesson Log Teacher Brian Reyes Gangca Learning Area Fundamentals of ABM1
Teaching Dates and Time Quarter 1st Semester, 2nd Quarter

Session 1 Session 2 Session 3 Session 4 Session 4

1. able to give examples of transactions in a service business. 2. able to record the transactions of a service business in the general journal. 3. able to post transactions from the general journal to the general ledger. 4. able to prepare a trial balance.
I. OBJECTIVES 5. able to prepare adjusting entries. 6. able to explain the accounting cycle of a service business

A. Content Standard The learners demonstrate an understanding of the accounting cycle of a service business.

B. Performance Standard The learners shall be able to identify business and non-business transactions, enumerate the types of business documents, recite the rules of debit and credit, and apply these to simple cases.

describe the nature of transactions in a

C. Learning Competencies/Objectives service business

Write the LC code for each. ABM_FABM11-Iva-d-29

II. CONTENT Business Transactions and their Analysis as Applied to the Accounting Cycle of a Service Business

III. LEARNING RESOURCES

A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from Learning
Resource (LR) Portal

B. Other Learning Resources

IV. PROCEDURES
 Show the accounting cycle and ask
A. Reviewing previous lesson or presenting learners what they have retained from the Review them the last discussion. Show Review the last topic adjusting entries. Ask Review the last topic by asking them the
previous chapter. Review the first four them output of the discussion yesterday them formula of computing depreciation two methods of recording deferred
the new lesson. steps in the accounting cycle that were thru powerpoint presentation. expenses.
previously discussed.

Ask a learner to give examples of a service

B. Establishing a purpose for the lesson
business. Acknowledge all possible
answers and correct
them if necessary. Get one example of a
service business from those enumerated
by the learner.

C. Presenting Examples/ instances of the
new lesson
Ask
the learners to imagine the possible
transactions that may occur in that
particular business.
Relate the answers of the learners to the
subject matter of this chapter.

Discuss Step 5: Worksheet This

is simply about plotting the items in Discuss Step 6: Adjusting Entries, Revenue
D. Discussing new concepts and practicing step Recognition, Matching Principle, Discuss Deferred Expenses or Prepaid Discuss Deferred Income or Unearned
the unadjusted trial balance on the
new skills #1 Depreciation and show them some Expenses and show them some examples Income
worksheet.
examples.

Recall our example in Chapter 10, about

E. Discussing new concepts and practicing
new skills #2
Pedro Matapang who
started his Matapang Computer Repairs
business on February 14,
2016. Recall that after posting to the
general ledger, the unadjusted trial
balance.

F. Developing mastery
Exercise on Adjusting entries to record Exercise on Adjusting entries to record Exercise on Adjusting entries to record
Depreciation deferred expenses or prepaid expenses deferred or unearned income
(Leads to Formative Assessment 3)

G. Finding practical applications of

concepts and skills in daily living

H. Making generalizations and abstractions

about the lesson

I. Evaluating learning
J. Additional activities for application or
remediation

V. REMARKS

VI. REFLECTION

A. No. of learners who earned 80% on the

formative assessment

B. No. of learners who require additional

activities for remediation.

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 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?

Grades 1 to 12 Daily School Grade Level 11

Lesson Log Teacher Brian Reyes Gangca Learning Area Fundamentals of ABM1
Teaching Dates and Time Quarter 1st Semester, 2nd Quarter

Session 1 Session 2 Session 3 Session 4 Session 4

1. able to give examples of transactions in a service business. 2. able to record the transactions of a service business in the general journal. 3. able to post transactions from the general journal to the general ledger. 4. able to prepare a trial balance.
I. OBJECTIVES 5. able to prepare adjusting entries. 6. able to explain the accounting cycle of a service business

A. Content Standard The learners demonstrate an understanding of the accounting cycle of a

service business.

B. Performance Standard The learners shall be able to identify business and non-business transactions, enumerate the types of business documents, recite the rules of debit and credit, and apply these to simple cases.

describe the nature of transactions in a

C. Learning Competencies/Objectives service business
Write the LC code for each.
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from Learning
Resource (LR) Portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or presenting learners what they have retained from the Review them the last discussion. Show
the new lesson.
B. Establishing a purpose for the lesson
C. Presenting Examples/ instances of the
new lesson
ABM_FABM11-Iva-d-29
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.
Show the accounting cycle and ask
previous chapter. Review the first four
them
steps in the accounting cycle that were
previously discussed.
Ask a learner to give examples of a service
business. Acknowledge all possible
answers and correct
them if necessary. Get one example of a
service business from those enumerated
by the learner.
Ask
the learners to imagine the possible
transactions that may occur in that
particular business.
Relate the answers of the learners to the
subject matter of this chapter.
 Discuss Step 5: Worksheet This
D. Discussing new concepts and practicing step is simply about plotting the items in
the unadjusted trial balance on the
new skills #1 worksheet.

Recall our example in Chapter 10, about

E. Discussing new concepts and practicing
new skills #2
Pedro Matapang who
started his Matapang Computer Repairs
business on February 14,
2016. Recall that after posting to the
general ledger, the unadjusted trial
balance.

F. Developing mastery

(Leads to Formative Assessment 3)

G. Finding practical applications of

concepts and skills in daily living

H. Making generalizations and abstractions

about the lesson

I. Evaluating learning

J. Additional activities for application or

remediation

V. REMARKS
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
VI. REFLECTION when you meet them, you can ask them relevant questions.

A. No. of learners who earned 80% on the

formative assessment

B. No. of learners who require additional

activities for remediation.

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 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?
 Grades 1 to 12 Daily School Grade Level 11
Lesson Log Teacher Brian Reyes Gangca Learning Area Fundamentals of ABM1
Teaching Dates and Time Quarter 2nd Quarter

Session 1 Session 2 Session 3 Session 4 Session 4

1. able to give examples of transactions in a service business. 2. able to record the transactions of a service business in the general journal. 3. able to post transactions from the general journal to the general ledger. 4. able to prepare a trial balance.
I. OBJECTIVES 5. able to prepare adjusting entries. 6. able to explain the accounting cycle of a service business

A. Content Standard The learners demonstrate an understanding of the accounting cycle of a service business.

B. Performance Standard The learners shall be able to identify business and non-business transactions, enumerate the types of business documents, recite the rules of debit and credit, and apply these to simple cases.

C. Learning Competencies/Objectives

Write the LC code for each.

II. CONTENT Business Transactions and their Analysis as Applied to the Accounting Cycle of a Service Business

III. LEARNING RESOURCES

A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from Learning
Resource (LR) Portal

B. Other Learning Resources

IV. PROCEDURES

A. Reviewing previous lesson or presenting Review last weeks topic.

the new lesson.

B. Establishing a purpose for the lesson

C. Presenting Examples/ instances of the
new lesson

D. Discussing new concepts and practicing Discuss Accrued Expenses or Accrued

new skills #1 Liabilities.

E. Discussing new concepts and practicing

new skills #2

F. Developing mastery
Exercise on Adjusting entries to record
Accrued expenses or accrued liabilities
(Leads to Formative Assessment 3)

G. Finding practical applications of

concepts and skills in daily living

H. Making generalizations and abstractions

about the lesson

I. Evaluating learning

J. Additional activities for application or

remediation

V. REMARKS
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
VI. REFLECTION when you meet them, you can ask them relevant questions.

A. No. of learners who earned 80% on the

formative assessment

B. No. of learners who require additional

activities for remediation.

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 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?
 Grades 1 to 12 Daily School Grade Level 11
Lesson Log Teacher Brian Reyes Gangca Learning Area Fundamentals of ABM1
Teaching Dates and Time Quarter 2nd Quarter

Session 1 Session 2 Session 3 Session 4 Session 4

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
I. OBJECTIVES 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 Standard
B. Performance Standard

C. Learning Competencies/Objectives

Write the LC code for each.

II. CONTENT 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.
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
III. LEARNING RESOURCES promotes concept development.
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from Learning
Resource (LR) Portal

B. Other Learning Resources

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
IV. PROCEDURES 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.

A. Reviewing previous lesson or presenting

the new lesson.

B. Establishing a purpose for the lesson

C. Presenting Examples/ instances of the
new lesson

D. Discussing new concepts and practicing

new skills #1

E. Discussing new concepts and practicing

new skills #2

F. Developing mastery

(Leads to Formative Assessment 3)

G. Finding practical applications of

concepts and skills in daily living

H. Making generalizations and abstractions

about the lesson

I. Evaluating learning

J. Additional activities for application or

remediation

V. REMARKS
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
VI. REFLECTION when you meet them, you can ask them relevant questions.

A. No. of learners who earned 80% on the

formative assessment

B. No. of learners who require additional

activities for remediation.

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 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?
 Grades 1 to 12 Daily School Grade Level 11
Lesson Log Teacher Brian Reyes Gangca Learning Area Fundamentals of ABM1
Teaching Dates and Time Quarter 2nd Quarter

Session 1 Session 2 Session 3 Session 4 Session 4

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
I. OBJECTIVES 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 Standard
B. Performance Standard

C. Learning Competencies/Objectives

Write the LC code for each.

II. CONTENT 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.
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
III. LEARNING RESOURCES promotes concept development.
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from Learning
Resource (LR) Portal

B. Other Learning Resources

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
IV. PROCEDURES 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.

A. Reviewing previous lesson or presenting

the new lesson.

B. Establishing a purpose for the lesson

C. Presenting Examples/ instances of the
new lesson

D. Discussing new concepts and practicing

new skills #1

E. Discussing new concepts and practicing

new skills #2

F. Developing mastery

(Leads to Formative Assessment 3)

G. Finding practical applications of

concepts and skills in daily living

H. Making generalizations and abstractions

about the lesson

I. Evaluating learning

J. Additional activities for application or

remediation

V. REMARKS
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
VI. REFLECTION when you meet them, you can ask them relevant questions.

A. No. of learners who earned 80% on the

formative assessment

B. No. of learners who require additional

activities for remediation.

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 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?
 Grades 1 to 12 Daily School Grade Level 11
Lesson Log Teacher Brian Reyes Gangca Learning Area Fundamentals of ABM1
Teaching Dates and Time Quarter 2nd Quarter

Session 1 Session 2 Session 3 Session 4 Session 4

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
I. OBJECTIVES 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 Standard
B. Performance Standard

C. Learning Competencies/Objectives

Write the LC code for each.

II. CONTENT 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.
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
III. LEARNING RESOURCES promotes concept development.
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Material from Learning
Resource (LR) Portal

B. Other Learning Resources

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
IV. PROCEDURES 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.

A. Reviewing previous lesson or presenting

the new lesson.

B. Establishing a purpose for the lesson

C. Presenting Examples/ instances of the
new lesson

D. Discussing new concepts and practicing

new skills #1

E. Discussing new concepts and practicing

new skills #2

F. Developing mastery

(Leads to Formative Assessment 3)

G. Finding practical applications of

concepts and skills in daily living

H. Making generalizations and abstractions

about the lesson

I. Evaluating learning

J. Additional activities for application or

remediation

V. REMARKS
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
VI. REFLECTION when you meet them, you can ask them relevant questions.

A. No. of learners who earned 80% on the

formative assessment

B. No. of learners who require additional

activities for remediation.

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 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?