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ABM - Fundamentals of ABM 2 CG34 PDF
ABM - Fundamentals of ABM 2 CG34 PDF
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
Course Description: The course deals with the preparation and analysis of financial statements of a service business and merchandising business using horizontal and
vertical analyses and financial ratios. Knowledge and skills in the analysis of financial statements will aid the future entrepreneurs in making sound economic decisions.
1. Statement of The learners demonstrate an The learners shall be able to… The learners…
ABM_FABM12-Ia-b-
Financial understanding of… 1. identify the elements of the SFP and
1
Position (SFP) solve exercises and problems that describe each of them
account titles under the assets, liabilities, require preparation of an SFP for
2. classify the elements of the SFP into
and capital accounts of the Statement of a single proprietorship with proper ABM_FABM12-Ia-b-2
current and noncurrent items
Financial Position, namely, cash, classification of accounts as
receivables, inventories, prepaid current and noncurrent using the 3. prepare the SFP of a single
ABM_FABM12-Ia-b-3
expenses, property, plant and report form and the account form proprietorship
equipment, payables, accrued expenses,
4. prepare an SFP using the report form
unearned income, long-term liabilities
and the account form with proper
and capital that will equip him / her in ABM_FABM12-Ia-b-4
classification of items as current and
the preparation of the SFP using the
noncurrent
report form and account form
2. Statement of the service income and operating solve exercises and problems that 1. identify the elements of the SCI and
Comprehensive expenses of a service business as well as require preparation of SCI for a describe each of these items for a
ABM_FABM12-Ic-d-5
Income (SCI) sales, contra sales, purchases, contra service business and a service business and a merchandising
purchase accounts, cost of goods sold merchandising business business
and general administrative and selling
expenses of a merchandising business 2. prepare an SCI for a service business
ABM_FABM12-Ic-d-6
that will equip him / her in the using the single-step approach
preparation of the SCI for both service
and merchandising businesses
3. prepare an SCI for a merchandising
ABM_FABM12-Ic-d-7
business using the multistep approach
3. Statement of the forms of business organization, solve exercises and problems that
Changes in namely, single proprietorship, require preparation of an SCE for 1. discuss the different forms of business
ABM_FABM12-Ie-8
Equity (SCE) partnership, and corporation, and the a single proprietorship organization
K to 12 Senior High School ABM Specialized Subject – Fundamentals of Accountancy, Business and Management 2 May 2016 Page 1 of 6
K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
K to 12 Senior High School ABM Specialized Subject – Fundamentals of Accountancy, Business and Management 2 May 2016 Page 2 of 6
K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
Course Description: The course deals with the preparation of basic business forms and documents, including bank transactions and a simple bank reconciliation
statement. Integration of information technology in accounting will also be introduced. The students will prepare an accounting practice set that requires the application of
learning in the first three accounting courses.
1. Accounting Books – The learners demonstrate an The learners shall be able to… The learners…
ABM_FABM12-IIa-b-
Journal and Ledger understanding of… 1. differentiate the journal from the
1
prepare journal entries for basic general ledger
debits and credits, journal entries to business transactions; solve 2. determine the normal balance of ABM_FABM12-IIa-b-
record basic business transaction exercises and problems that require an account 2
and using t-accounts, and posting to using the t-account 3. prepare journal entries to record ABM_FABM12-IIa-b-
general ledgers basic business transaction 3
4. determine balances of accounts ABM_FABM12-IIa-b-
using the t-account 4
2. Basic Documents and the types of bank accounts, basic share samples of bank account 1. identify the types of bank
Transactions related to transactions, and documents related forms and documents in class and accounts normally maintained by ABM_FABM12-IIc-5
Bank Deposits to bank deposits and withdrawals discuss their uses and importance a business
2. differentiate a savings account
from a current or checking ABM_FABM12-IIc-6
account
3. prepare bank deposit and
ABM_FABM12-IIc-7
withdrawal slips
K to 12 Senior High School ABM Specialized Subject – Fundamentals of Accountancy, Business and Management 2 May 2016 Page 4 of 6
K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
Sample: ABM_FABM12-Ia-b-2
LEGEND SAMPLE
Roman Numeral
Quarter First Quarter I
*Zero if no specific quarter
Lowercase Letter/s
*Put a hyphen (-) in between letters to Week Weeks one to two a-b
indicate more than a specific week
-
classify the elements of the Statement
Arabic Number Competency of Financial Position into current and 2
noncurrent items
K to 12 Senior High School ABM Specialized Subject – Fundamentals of Accountancy, Business and Management 2 May 2016 Page 5 of 6
K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
References:
Anastacio, Ma. Flordeliza. Fundamentals of Financial Management (with Industry Based Perspective).( Manila: Rex Book Store, 2011).
Gilbertson, Claudia. Fundamentals of Accounting. 8th ed. (Australia: Cengage Learning, 2010).
Padillo, Nicanor, Jr. Financial Statements Preparation, Analysis and Interpretation. (Manila: GIC Enterprises, 2011).
Pefianco, Erlinda C. The Accounting Process: Principles and Problems. (Makati: Goodwill Trading, 1996).
K to 12 Senior High School ABM Specialized Subject – Fundamentals of Accountancy, Business and Management 2 May 2016 Page 6 of 6