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ABM - Fundamentals of Accountancy, Business, and Management 1 PDF
ABM - Fundamentals of Accountancy, Business, and Management 1 PDF
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
Course Description: This is an introductory course in accounting, business, and management data analysis that will develop students’ appreciation of
accounting as a language of business and an understanding of basic accounting concepts and principles that will help them analyze business transactions.
1. Introduction to The learners demonstrate an The learners shall be able to… The learners… ABM_FABM11-
Accounting understanding of… 1. define accounting IIIa-1
cite specific examples in which 2. describe the nature of ABM_FABM11-
the definition, nature, accounting is used in making business accounting IIIa-2
function, and history of decisions
accounting 3. explain the functions of ABM_FABM11-
accounting in business IIIa-3
4. narrate the history/origin ABM_FABM11-
of accounting IIIa-4
2. Branches of the varied branches and areas 1. make a list of business within the
Accounting of accounting, particularly community on the types of
1. differentiate the branches ABM_FABM11-
1. financial accounting accounting services they require
of accounting IIIa-5
2. management accounting 2. solve exercises in the identification
3. government accounting of the branches of accounting
4. auditing described through the types of
5. tax accounting services rendered 2. explain the kind/type of
6. cost accounting ABM_FABM11-
services rendered in each
7. accounting education IIIa-6
of these branches
8. accounting research
the external and internal 1. solve exercises and problems on the
1. define external users and ABM_FABM11-
users of financial information identification of users of information,
3. Users of Accounting gives examples IIIa-7
type of decisions to be made, and
Information type of information needed by the
users 2. define internal users and ABM_FABM11-
2. cite users of financial information give examples IIIa-8
K to 12 Senior High School ABM Specialized Subject – Fundamentals of Accountancy, Business and Management 1 December 2013 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 1 December 2013 Page 2 of 6
K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
2. perform operations
involving simple cases ABM_FABM11-
with the use of accounting IIIb-c-18
equation
8. Types of Major the five major accounts, define, identify, and classify accounts 1. discuss the five major ABM_FABM11-
Accounts namely, according to the five major types accounts IIId-e-19
1. assets
2. cite examples of each ABM_FABM11-
2. liabilities
type of account IIId-e-20
3. capital
4. income 3. prepare a Chart of ABM_FABM11-
5. expenses Accounts IIId-e-21
9. Books of Accounts the two major types of books differentiate a journal from a ledger 1. identify the uses of the ABM_FABM11-
of accounts, namely, journal and identify the types of journals and two books of accounts IIIf-22
and ledger ledgers 2. illustrate the format of a
ABM_FABM11-
general and special
IIIf-23
journals
3. illustrate the format of a
ABM_FABM11-
general and subsidiary
IIIf-24
ledger
10. Business the business transactions and identify business and nonbusiness 1. describe the nature and
ABM_FABM11-
Transactions their analysis, to include transactions, enumerate the types of gives examples of
IIIg-j-25
and Their Analysis definition and nature of business documents, recite the rules of business transactions
As Applied to the business transactions, types debit and credit, and apply these to 2. identify the different
ABM_FABM11-
Accounting Cycle of of source or business simple cases types of business
IIIg-j-26
a Service Business documents, and the rules of documents
a. Rules of Debits debits and credits 3. analyze common
and Credits business transactions ABM_FABM11-
b. Journalizing using the rules of debit IIIg-j-27
c. Posting and credit
K to 12 Senior High School ABM Specialized Subject – Fundamentals of Accountancy, Business and Management 1 December 2013 Page 3 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 1 December 2013 Page 4 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 1 December 2013 Page 5 of 6
K to 12 BASIC EDUCATION CURRICULUM
SENIOR HIGH SCHOOL – ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT
Sample: ABM_FABM11-IIIa-5
LEGEND SAMPLE
Roman Numeral
Quarter Third Quarter III
*Zero if no specific quarter
Lowercase Letter/s
*Put a hyphen (-) in between letters to indicate Week Week one a
more than a specific week
-
K to 12 Senior High School ABM Specialized Subject – Fundamentals of Accountancy, Business and Management 1 December 2013 Page 6 of 6