DETAILED LESSON PLAN IN ABM

I. LEARNING OUTCOME
A. Competencies
Discuss the five major accounts. (ABM_FABM11- IIId-e-19)
B. Learning Objectives
II. LEARNING CONTENT
A. Topic : Types of Major Accounts
B. Reference :
C. Materials :
D. Content Standard : The five major accounts, namely,
1. Assets
2. Liabilities
3. Capital
4. Income
5. Expenses
E. Performance Standard : Differentiate a Journal from a Ledger and Identify the
types of Journals and Ledgers.
F. Values Integration :
III. PROCEDURE/ LEARNING ACTIVITIES
A. Preliminary Activities

Teacher’s Activity Students Activity

1. Introductory/ Routinary Activity
 Greeting’s
 Prayer
 Cleanliness
 Checking Attendance

2. Active Review
3. Motivation
4. Introduction to the topic

B. Developmental Activity

Teacher’s Activity Students Activity

1. Activity
2. Analysis
3. Abstraction
4. Application
5. Generalization

IV. EVALUATION