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B. Performance 1. Differentiate the types of business according Identify generally accepted accounting principles 1. Solve problems applying the accounting equation Differentiate a journal from a ledger and identify the
to activities. 2. Define, Identify and classify accounts according to types of journal and ledger.
Standards
2. Make a list of business in their community the five major types
according to their activities.
C. Learning 1. Compare and contrast the types of business 1. Explain the varied accounting concepts and 1. Illustrate the accounting equation 1. identify the uses of two books of accounts
according to activities ABM_FABM11-Ib-13 principles ABM_FABM11- IIIb-c-17 ABM_FABM11- IIIb-c-22
Competencies/ 2. Identify the advantages, disadvantages and ABM_FABM11- IIIb-c-15 2. Perform operations involving simple cases with the 2. Illustrate the format of general and special journals.
Objectives(Write the business requirements of each type 2. Solve exercises on accounting principles as applied use of accounting equation ABM_FABM11- IIIb-c-23
LC code for each) ABM_FABM11-Ib-14 in various cases ABM_FABM11- IIIb-c-18 3.illustrate the format of a general and subsidiary
ABM_FABM11- IIIb-c-16 3.Discuss the five major accounts ledger.
ABM_FABM11- IIIb-c-19 ABM_FABM11- IIIb-c-24
4. cite example of each account
ABM_FABM11- IIIb-c-20
5. prepare a chart of accounts
ABM_FABM11- IIIb-c-21
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.
Types of Business Organization Accounting Concepts and Principles 1.The Accounting Equation Book of Accounts
2. Types of major accounts
IV. LEARNING 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 promotes concept development.
RESOURCES
A. References
1.Teacher’s Guide
pages
2.Learner’s
Material pages
3.Textbook pages Basic Accounting Made Easy, W.L Ballada, page Basic Accounting Made Easy, W.L Ballada, page Basic Accounting Made Easy, W.L Ballada, page 3-9 - 3- Basic Accounting Made Easy, W.L Ballada, page 4-
16 13/4-15
4.Additional
Materials from
Learning
Resource (LR)
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portal
B. Other Learning
Resources
V. PROCEDURES 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.
A. Reviewing Greetings Greetings Greetings Greetings
previous lesson Attendance Attendance Attendance Attendance
Review of the forms of business organization Review of the Types of Business Organization Review of Accounting Concepts and Principles Review of the effects of the transactions involving
or presenting the accounts in the accounting equation
new lesson
B. Establishing a Ask the students to enumerate the business Ask the students. If you ever experienced breaking Ask the students. Why do you think it is important to Ask the students. If they have already experienced
establishments that are common the locality. the rules for you or for others’ benefit? live on a balanced life? filling up or using up a journal or a ledger.
purpose for the
Why? And How did it happen?
lesson
C. Presenting List down all the business establishments Tell the students that being an accountant is not as Discuss the concepts of debit and credit. Present the example of journal and ledger.
according to the type of business and ask the easy as 123, because it requires personality and
examples/instan
students, “what are common with the attitude to perform the discipline of accounting.
ces of the new following group of business establishment”?
lesson
D. Discussing new Introduce the lesson, Types of Business Introduce the lesson, Fundamental Concepts of Introduce the lesson, the Accounting Equation Discuss the journal and its purpose including the
According to activities. Accounting A = L+OE proper way of filling up a journal
concepts and
practicing new
skills #1
E. Discussing new Discuss the advantages and disadvantages of Introduce the lesson, Principles of Accounting Introduce the lesson the five major accounts Discuss the ledger and its purpose including the
the types of business organization and its 1. assets proper way of filling up a ledger
concepts and
business requirements. 2. liabilities
practicing new 3. capital
skills #2 4. income
5. expenses
F. Developing
mastery
(Leads to Formative
Assessment 3)
G. Finding practical What do you think is the best type of business? Why do you think the importance of knowing the Site an example of business transactions affecting the Differentiate the journal and ledger.
When and where the each type of business is basic principles and concepts of accounting? accounting equation. Let the students fill up a journal and a ledger
applications of
better than the other types? What do you think are the principles of accounting
concepts and that are applicable in our daily life?
skills in daily
living
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