School St.
Vincent of Quebiawan Integrated School
DAILY LESSON LOG
I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies/
Objectives
Write LC Code for each
II. CONTENT
III. LEARNING RESOURCES
A. References
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
Grade Level 12-ABM1
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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
July 8, 2019 (Monday) July 10, 2019 (Wednesday) July 11, 2019 (Thursday) July 12, 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
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 the forms of business organization, namely, single proprietorship, partnership, and corporation, and the structure of a SCE of a single
proprietorship that will equip him / her in the preparation of the said financial report.
The learners shall be able to solve exercises and problems that require preparation of an SCE for a single proprietorship.
The learners prepare an SCE for a single The learners prepare an SCE for a single The learners prepare an SCE for a single The learners prepare an SCE for a single
proprietorship. proprietorship. proprietorship. proprietorship.
ABM_FABM12-Ie-9 ABM_FABM12-Ie-9 ABM_FABM12-Ie-9 ABM_FABM12-Ie-9
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.
Statement of Changes in Equity (SCE) Statement of Changes in Equity (SCE) 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.
Hands-on learning promotes concept development.
pp. 36-45 pp. 36-45 pp. 36-45 pp. 36-45
pp. 54-89 pp. 54-89 pp. 54-89 pp. 54-89
Fundamentals of Accountancy, Business Fundamentals of Accountancy, Business Fundamentals of Accountancy, Business Fundamentals of Accountancy, Business
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. 35-39 Janelle Gomendoza, pp. 35-39 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.
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.
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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)
Compute a learner’s personal equity
(already done during discussion of SFP):
a. Ask the learners to get a ¼ piece of paper
(any paper will do if they don’t have a ¼
sheet)
b. Ask them to write their assets (anything Formatted Table
Review the previous lesson. Review the previous lesson. Review the previous lesson.
they own)
Formatted: Font: Arial Narrow
c. Ask them to write their liabilities (friends,
family members, parents - tuition) Formatted: Font: Arial Narrow
d. Tell learners to deduct their liabilities from Formatted: Font: Arial Narrow
their assets with the net amount computed
1. designated as equity. Formatted: Normal, No bullets or n
Discuss the importance of the SCE: Formatted: Font: Arial Narrow
a. Differentiate assets, income and equity
b. Tell the learners that a business can still
earn, have a lot of assets but also have a
very small
equity because of a lot of liabilities. This
means that the owner of the business only
has a very
small claim over the company’s assets and
income.
Formatted: Font: Arial Narrow
Formatted: Font: Arial Narrow
Define the term Statement of Changes in
Equity and differentiate the forms of
businesses (single/ Formatted: Font: Arial Narrow
sole proprietorship, partnership and
Formatted: Font: Arial Narrow
corporation)
Provide a sample SCE to the learners as an
overview and differentiate the initial The teacher will explain and will show an
investment from the additional investments example of Statement of Changes in Equity
and define withdrawals. Point out different of a Partnership and a Corporation. Formatted: Font: Arial Narrow
parts of the Statement of Changes in Equity
Group Activity:
The class will be divided into two groups.
The learners will prepare an SCE for a Formatted Table
Each group will be given different accounts
single proprietorship.
and will arrange the accounts following the
correct order in preparing an SCE.
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G. Finding practical
applications of concepts and
skills in daily living
The teacher will ask volunteers to answer
the following questions:
H. Making generalizations and What are the different forms of business
abstractions about the lesson organization?
How to prepare an SCE of a partnership and
a corporation?
30-Itme Quiz
I. Evaluating learning Answer the following questions.
Prepare an SCE for single proprietorship.
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: __________________________________________________
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