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The learners demonstrate an understanding of account titles under the assets, liabilities,
and capital accounts of the Statement of Financial Position, namely, cash, receivables, The learners demonstrate an understanding of the forms of business organization, namely,
A. Content Standards inventories, prepaid expenses, property, plant and equipment, payables, accrued expenses, single proprietorship, partnership, and corporation, and the structure of a SCE of a single
unearned income, long-term liabilities and capital that will equip him/her in the preparation proprietorship that will equip him / her in the preparation of the said financial report.
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
The learners shall be able to solve exercises and problems that require preparation of an
B. Performance Standards SFP for a single proprietorship with proper classification of accounts as current and
SCE for a single proprietorship.
noncurrent using the report form and the account form.
The learners identify the elements of the
SCI and describe each of these items for a
service business and a merchandising
The learners prepare an SCI for a service
business.
business using the single-step approach.
ABM_FABM12-Ic-d-5
C. Learning Competencies/ ABM_FABM12-Ic-d-6 The learners discuss the different forms of The learners prepare an SCE for a single
The learners prepare an SCI for a service
Objectives The learners prepare an SCI for a business organization. proprietorship.
business using the single-step approach.
Write LC Code for each merchandising business using the multistep ABM_FABM12-Ie-8 ABM_FABM12-Ie-9
ABM_FABM12-Ic-d-6
approach.
The learners prepare an SCI for a
ABM_FABM12-Ic-d-7
merchandising business using the multistep
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 Changes in Equity (SCE) Statement of Changes in Equity (SCE)
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
1. Teacher’s Guide Pages pp. 19-35 pp. 19-35 pp. 36-45 pp. 36-45
3. Textbook Pages pp. 34-51 pp. 34-51 pp. 54-89 pp. 54-89
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4. Additional Materials from
Learning Resources (LR)
Portal
Fundamentals of Accountancy, Business Fundamentals of Accountancy, Business Fundamentals of Accountancy, Business Fundamentals of Accountancy, Business
B. Other Learning Resources and Management 2 by Flocer Lao Ong and and Management 2 by Flocer Lao Ong and and Management 2 by Flocer Lao Ong and and Management 2 by Flocer Lao Ong and
Janelle Gomendoza, pp. 2-23 Janelle Gomendoza, pp. 2-23 Janelle Gomendoza, pp. 35-39 Janelle Gomendoza, pp. 35-39
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.
IV. PROCEDURES 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.
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.
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D. No. of learners who continue
to require remediation
E. Which of my teaching
strategies worked well? Why
did these work?
COMMENTS/SUGGESTIONS:
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