School St.

Vincent of Quebiawan Integrated School Grade Level 12-ABM1

Formatted: Footer distance from edg
DAILY LESSON LOG Teacher Angelica H. Paras Learning Area Fundamentals of Accountancy, Business and
MangementManagement 2 Formatted: Line spacing: single
Teaching Dates and Time 1:45PM, 1:00PM, 12:15PM, 5:00PM Quarter First

Day 1 Day 2 Day 3 Day4

June 24, 2019 (Monday) June 26, 2019 (Wednesday) June 27, 2019 (Thursday) June 28, 2019 (Friday)
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
I. OBJECTIVES developing 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 delivered from the curriculum guide.

The learners demonstrate an understanding
of account titles under the assets, liabilities,
and capital accounts of the Statement of
Financial Position, namely, cash,
receivables, inventories, prepaid expenses,
A. Content Standards
property, plant and equipment, payables,
accrued expenses, unearned income, long-
term liabilities and capital that will equip
him/her in the preparation of the SFP using
the report form and account form.
The learners demonstrate an understanding
of account titles under the assets, liabilities,
and capital accounts of the Statement of
Financial Position, namely, cash,
receivables, inventories, prepaid expenses,
property, plant and equipment, payables,
accrued expenses, unearned income, long-
term liabilities and capital that will equip
him/her in the preparation of the SFP using
the report form and account form.
The learners demonstrate an understanding
of account titles under the assets, liabilities,
and capital accounts of the Statement of
Financial Position, namely, cash,
receivables, inventories, prepaid expenses,
property, plant and equipment, payables,
accrued expenses, unearned income, long-
term liabilities and capital that will equip
him/her in the preparation of the SFP using
the report form and account form.
The learners demonstrate an understanding
of account titles under the assets, liabilities,
and capital accounts of the Statement of
Financial Position, namely, cash,
receivables, inventories, prepaid expenses,
property, plant and equipment, payables,
accrued expenses, unearned income, long-
term liabilities and capital that will equip
him/her in the preparation of the SFP using
the report form and account form.

The learners shall be able to solve exercises
and problems that require preparation of an
SFP for a single proprietorship with proper
B. Performance Standards
classification of accounts as current and
noncurrent using the report form and the
account form.
The learners shall be able to solve exercises
and problems that require preparation of an
SFP for a single proprietorship with proper
classification of accounts as current and
noncurrent using the report form and the
account form.
The learners shall be able to solve exercises
and problems that require preparation of an
SFP for a single proprietorship with proper
classification of accounts as current and
noncurrent using the report form and the
account form.
The learners shall be able to solve exercises
and problems that require preparation of an
SFP for a single proprietorship with proper
classification of accounts as current and
noncurrent using the report form and the
account form.

The learners prepare an SCI for a service

business using the single-step approach.
The learners prepare an SCI for a The learners prepare an SCI for a
C. Learning Competencies/ The learners prepare an SCI for a service ABM_FABM12-Ic-d-6
merchandising business using the multistep merchandising business using the multistep
Objectives business using the single-step approach. The learners prepare an SCI for a
approach. approach.
Write LC Code for each ABM_FABM12-Ic-d-6 merchandising business using the multistep
ABM_FABM12-Ic-d-7 ABM_FABM12-Ic-d-7
approach.
ABM_FABM12-Ic-d-7

Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the GC, the content can be tackled in a week or two.
II. CONTENT Statement of Comprehensive Income (SCI) Statement of Comprehensive Income (SCI) Statement of Comprehensive Income (SCI) Statement of Comprehensive Income (SCI)
List the materials to be used in different days. Varied resources 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.
III. LEARNING RESOURCES Hands-on learning promotes concept development.
A. References

Page 1 of 3
 1. Teacher’s Guide Pages
2. Learner’s Materials Pages
3. Textbook Pages
4. Additional Materials from
Learning Resources (LR)
Portal
B. Other Learning Resources
IV. PROCEDURES
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 The learners will prepare an SCI for a
Formative Assessment)
G. Finding practical
applications of concepts and
skills in daily living
H. Making generalizations and
abstractions about the lesson
I. Evaluating learning
pp.36-45 pp.36-45 pp.36-45 pp.36-45
pp. 34-51 pp. 34-51 pp. 34-51 pp. 34-51
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 processes, and draw conclusions about what they learned in relation to their experiences and previous knowledge.
Indicate the time allotment for each step.
Formatted Table
1. Review the previous lesson. Review the previous lesson. 2. Review the previous lesson. 3. Review the previous lesson.
Formatted: Font: Arial Narrow
The teacher will explain the importance of The teacher will explain the importance of Formatted: Normal, No bullets or n
today’s objective. today’s objective.
Formatted: Normal, No bullets or n
Formatted: Font: Arial Narrow
Formatted: Font: Arial Narrow
The teacher will show how to prepare an The teacher will show how to prepare an Formatted: Font: Arial Narrow
SCI for a service business using the single- SCI for a merchandising business using the
Formatted: Font: Arial Narrow
step approach. multistep approach.
Formatted: Font: Arial Narrow
Formatted: Font: Arial Narrow
Diad Activity: Diad Activity:
The learners will identify the accounts under Formatted: Font: Arial Narrow
The learners will prepare an SCI for a
the components of the SCI of merchandising
service business using the single-step merchandising business using the multistep Formatted: Font: Arial Narrow
business.
approach. approach. Formatted Table
The learners will prepare a statement of
comprehensive income for service and
merchandising businesses.
The teacher will ask volunteer/s to answer The teacher will ask volunteer/s to answer
the following question: the following question:
1. How to prepare a statement of 1. How to prepare a statement of
comprehensive income for service comprehensive income for merchandising
business? business?
40-Item Quiz
Prepare a statement of Comprehensive
Income using single-step and multi-step
approach.
Page 2 of 3
J. Additional activities for
application or remediation
V. REMARKS
Reflect on your teaching and assess yourself as 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
VI. REFLECTION you so when you meet them, you can ask them relevant questions.
A. No. of learners who earned Formatted Table
80% in the evaluation
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?

COMMENTS/SUGGESTIONS:

Checked by: ____________________________________________

Date: __________________________________________________

Page 3 of 3