GRADE 11 School Kasiglahan Village SENIOR HIGH SCHOOL Grade Level 11 ABM-A and ABM-B

DAILY LESSON LOG Teacher Ms. SHIELA R. LANADO Learning Area FABM1
Teaching Dates and Time WEEK 8 Sessions 1-4( Jan 6 to Jan 9, 2020) Quarter 3rd

SESSION 1 SESSION 2 SESSION 3 SESSION 4

The Learner demonstrates understanding of the accounting concepts and The Learner demonstrates understanding of the Accounting Equation
principles

A. Content Standards
The Learner identify the generally accepted accounting principles The solve problems applying the accounting equation
B. Performance Standards

At the end d of the sessions the learners are At the end of the sessions the learners are
At the end of the sessions the learners are expected to: At the end of the sessions the learners are expected to:
expected to: expected to:
1. explain the varied accounting concepts and principles
C. Learning Competencies 2. solve exercises on accounting principles as applied in various 1. illustrate the accounting equation
cases 2. perform operations involving simple cases with the use of accounting
equation
Underlying Accounting
II. Content Assumptions Basic Accounting Principles The Accounting Equation Major Accounts
III. LEARNING RESOURCES
A. References Fundamentals of Accountancy, Business and Management (By Tugas);FABM1 (by Florendo); Simplified Accounting (Abeleda)
1. Teacher's Guide pages
2. Learner's Material/pages

3. Textbook pages Pages 35-42 43-56

CODE
B. Other Learning Resources

IV. PROCEDURES
According to Revenue Recognition What is the Normal Balances of
Why Corporations has Limited principle, When is income considered What is GAAP, what are the principles the 3 elements of Basic Accounting
A. Review Liability? Earned? under this? Equation?
 Situation Analysis re: Accounting
Activity Assumptions Determination
Group Reporting: Accounting Continuation of the Group
Assumptions Playing Tic Tac Toe game Reporting
Each Group will analyze the situations
assigned to them and will give the applied
Analysis Accounting Assumptions and Principles.
Why is a Business treated as a What is the Role of the Accounting How does Earning Revenue Affect
Separate Entity? Equation? the Accounting Equation?
The teacher will also show a
Giving Examples and situations After the Group Reporting, the Teacher will Sample Chart of Accounts with
Abstraction
on Each Accounting explain and cite situations example on Explaining the nature and features of certain elements of Accounting
Assumptions each Accounting Principle different accounts Equation
Individual Activity (10 items) :
What is meant by Going Individual Acitivity : Exercise 5-1 and 5-2 of illustrate the effect of each
Concern Assumption, Why is it FABM1, 10 items Multiple Choice and 10 Illustration of the effect of the transactions in the accounting
Application important? items True or False (pages 41-42) transactions in the accounting equation. equation.
The Individual Activity will serve as
The Lesson is still in progress. The Individual Activity will serve as an an evaluation
V. EVALUATION No evaluation yet Evaluation No evaluation yet.

VI. AGREEMENT Cite down the Basic Accounting Get ready for the Tic Tac Toe game that
Principles and its difference. . will serve as their recitation. Answer : Exercise 6-1 to 6-2 (p56) Answer: Exercise 6-4 to 6-5 (p.57)
VII. REMARKS

VIII. REFLECTION
A. Index of Mastery
B. No of learners Need additional
activities
C. No. of learners who have caught
up the lesson
D. No. of learners who continue to
require.

Prepared:

Checked by:
SHIELA R. LANADO Noted By:
Subject Teacher LOUELLA S. VELARDE
Subject Group Head ALLAN C. DILAGAN
Assistant Principal II