St.

Ferdinand College
JUNIOR HIGH SCHOOL DEPARTMENT
#21 Sta. Ana St., City of Ilagan, Isabela

LEARNING PROGRESSION MAP USING FORMATIVE ASSESSMENT

J.S. Balingao, MIT

Big Big Big Big Big

Idea Idea Idea Idea Idea

Success Success Success Success Success

Criteria Criteria Criteria Criteria Criteria

RUBRICS RUBRICS RUBRICS RUBRICS RUBRICS

Formative Formative Formative Formative Formative

Assessment Assessment Assessment Assessment Assessment

LEVEL 1 LEVEL 2 LEVEL 3 LEVEL 4 LEVEL 5

Learning Learning Learning Learning Learning
Targets Targets Targets Targets Targets

“Through the STEPS We Take, We Grow!”

ora.et.labora
 St. Ferdinand College
JUNIOR HIGH SCHOOL DEPARTMENT
#21 Sta. Ana St., City of Ilagan, Isabela

LEARNING PROGRESSION GUIDE USING FORMATIVE ASSESSMENT

TLE ACCOUNTING Grade 10
SY 2019-2020
By Jayson S. Balingao, MIT
Rating: 5 – Performance of this item was innovatively done.
4 – Performance of this item was very satisfactorily done.
3 – Performance of this item was satisfactorily done.
2 – Performance of this item was partially done due to some omissions.
1 – There was an attempt on the performance of this item but was not observed at all.
INTRODUCTION TO ACCOUNTING
Big Idea
Learning Targets Formative Assessment Success Criteria
Level (The learners were able to demonstrate
(The learners can…) (The learners were engaged in…) (The learners were able to…)
understanding of the…)
5 1. define accounting Peer presentation of outputs of the roles cite specific examples in which Definition of accounting
5 2. describe the nature of accounting of accounting in business decision accounting is used in making business Nature of accounting
5 3. explain the functions of accounting making using Google Slides. decisions Function and history of accounting
in business (20 points)
BRANCHES OF ACCOUNTING
Big Idea
Learning Targets Formative Assessment Success Criteria
Level (The learners were able to demonstrate
(The learners can…) (The learners were engaged in…) (The learners were able to…)
understanding of the…)
5 1. differentiate the branches of Peer presentation of outputs on the make a list of business within the the varied branches and areas of
accounting branches of accounting using Google community on the types of accounting accounting, particularly
Docs. services they require 1. financial accounting
5 2. explain the kind/type of services (20 points) solve exercises in the identification of 2. management accounting
rendered in each of these branches the branches of accounting described 3. government accounting
through the types of services rendered 4. auditing
5. tax accounting
6. cost accounting
7. accounting education
8. accounting research
“Through the STEPS We Take, We Grow!”
ora.et.labora
 St. Ferdinand College
JUNIOR HIGH SCHOOL DEPARTMENT
#21 Sta. Ana St., City of Ilagan, Isabela
USERS OF ACCOUNTING INFORMATION
Big Idea
Learning Targets Formative Assessment Success Criteria
Level (The learners were able to demonstrate
(The learners can…) (The learners were engaged in…) (The learners were able to…)
understanding of the…)
1. define external users and gives solve exercises and problems on the
5
examples identification of users of information,
2. define internal users and give Group presentation of outputs on the type of decisions to be made, and type
5
examples users of accounting information using of information needed by the users the external and internal users of
3. identify the type of decisions made Adobe Sparks. financial information
5 cite users of financial information and
by each group of users (20 points)
identify whether they are external or
4. describe the type of information
5 internal users
needed by each group of users
FORMS OF BUSINESS ORGANIZATIONS
Big Idea
Learning Targets Formative Assessment Success Criteria
Level (The learners were able to demonstrate
(The learners can…) (The learners were engaged in…) (The learners were able to…)
understanding of the…)
differentiate the forms of business various forms of business organization,
1. differentiate the forms of business
5 Peer presentation of outputs of the organization in terms of nature of as follows:
organization
forms of business organization using ownership 1. sole / single proprietorship
Google Slides. make a list of existing business entities 2. partnership
2. identify the advantages and
5 (20 points) in their community and identify the 3. corporation
disadvantages of each form
form of business organization 4. cooperatives
TYPES OF BUSINESS ACCORDING TO ACTIVITIES
Big Idea
Learning Targets Formative Assessment Success Criteria
Level (The learners were able to demonstrate
(The learners can…) (The learners were engaged in…) (The learners were able to…)
understanding of the…)
1. compare and contrast the types of differentiate the types of business types of business according to activities,
5
business according to activities Group presentation of outputs using according to activities particularly:
2. identify the advantages, Filmora. 1. service business
make a list of businesses in their
5 disadvantages, and business (20 points) 2. merchandising business
community
requirements of each type 3. manufacturing business
“Through the STEPS We Take, We Grow!”
ora.et.labora
 St. Ferdinand College
JUNIOR HIGH SCHOOL DEPARTMENT
#21 Sta. Ana St., City of Ilagan, Isabela

ACCOUNTING CONCEPTS AND PRINCIPLES

Big Idea
Learning Targets Formative Assessment Success Criteria
Level (The learners were able to demonstrate
(The learners can…) (The learners were engaged in…) (The learners were able to…)
understanding of the…)
1. explain the varied accounting
5
concepts and principles Group presentation of outputs using
identify generally accepted accounting
2. solve exercises on accounting Google Slides. accounting concepts and principles
principles
5 principles as applied in various (20 points)
cases

THE ACCOUNTING EQUATION

Big Idea
Learning Targets Formative Assessment Success Criteria
Level (The learners were able to demonstrate
(The learners can…) (The learners were engaged in…) (The learners were able to…)
understanding of the…)
Group presentation of outputs using
solve problems applying the accounting
5 1. illustrate the accounting equation Animoto. the accounting equation
equation
(20 points)

TYPES OF MAJOR ACCOUNTS

Big Idea
Learning Targets Formative Assessment Success Criteria
Level (The learners were able to demonstrate
(The learners can…) (The learners were engaged in…) (The learners were able to…)
understanding of the…)
5 1. discuss the five major accounts the five major accounts, namely,
2. cite examples of each type of 1. assets
5 Peer presentation of outputs using 1. define, identify, and classify
account 2. liabilities
Quick Draw. accounts according to the five major
3. capital
(20 points) types
5 3. prepare a Chart of Accounts 4. income
5. expenses

“Through the STEPS We Take, We Grow!”

ora.et.labora
 St. Ferdinand College
JUNIOR HIGH SCHOOL DEPARTMENT
#21 Sta. Ana St., City of Ilagan, Isabela

BUSINESS TRANSACTIONS - RULES OF DEBITS AND CREDITS, JOURNALIZING, POSTING, PREPARATION OF A TRIAL BALANCE
Big Idea
Learning Targets Formative Assessment Success Criteria
Level (The learners were able to demonstrate
(The learners can…) (The learners were engaged in…) (The learners were able to…)
understanding of the…)
1. describe the nature and gives
5
examples of business transactions
2. identify the different types of
5 identify business and nonbusiness the business transactions and their
business documents
Peer presentation of outputs using transactions, enumerate the types of analysis, to include definition and
3. analyze common business
Microsoft Office Excel 2013. business documents, recite the rules of nature of business transactions, types of
5 transactions using the rules of debit
(20 points) debit and credit, and apply these to source or business documents, and the
and credit
simple cases rules of debits and credits
4. solve simple problems and exercises
5 in the analyses of business
transaction

ADJUSTING ENTRIES, ADJUSTED TRIAL BALANCE, PREPARATION OF BASIC FINANCIAL STATEMENTS (INCOME STATEMENT)
Big Idea
Learning Targets Formative Assessment Success Criteria
Level (The learners were able to demonstrate
(The learners can…) (The learners were engaged in…) (The learners were able to…)
understanding of the…)
1. describes the nature of transactions
5
in a service business
identify business and nonbusiness
2. records transactions of a service
5 Peer presentation of outputs using transactions, enumerate the types of
business in the general journal the accounting cycle of a service
Microsoft Office Excel 2013. business documents, recite the rules of
5 3. posts transactions in the ledger business
(20 points) debit and credit, and apply these in
5 4. prepares a trial balance
simple cases
5 5. prepares adjusting entries
5 6. complete the accounting cycle

“Through the STEPS We Take, We Grow!”

ora.et.labora
 St. Ferdinand College
JUNIOR HIGH SCHOOL DEPARTMENT
#21 Sta. Ana St., City of Ilagan, Isabela

ACCOUNTING CYCLE OF A MERCHANDISING BUSINESS

Big Idea
Learning Targets Formative Assessment Success Criteria
Level (The learners were able to demonstrate
(The learners can…) (The learners were engaged in…) (The learners were able to…)
understanding of the…)
1. describes the nature of transactions the accounting cycle of a merchandising
5
in a merchandising business business to include the following:
2. records transactions of a 1. Journalizing of transactions using
5 merchandising business in the the general and special journals,
general and special journals namely: sales journal, purchase
3. posts transactions in the general and prepare journal entries, post to the journal, cash receipts journal and
5 Peer presentation of outputs using ledger, prepare the trial balance, cash payments journal
subsidiary ledgers
5 4. prepares a trial balance Microsoft Office Excel 2013. worksheet, adjusting entries and 2. Posting to the ledger, namely:
5 5. prepares adjusting entries (20 points) complete the accounting cycle of a general and subsidiary ledgers
6. completes the accounting cycle of a merchandising business 3. Preparation of trial balance
5 4. Adjusting entries to include pre
merchandising business
payments, accrual and deferral
7. prepares the Statement of Cost of 5. Worksheet preparation, and
5 6. Completing the accounting cycle of
Goods Sold and Gross Profit
a merchandising business

Prepared and Submitted by: Approved:

JAYSON S. BALINGAO, CS, LPT, MIT BETHZAIDA S. BALINGAO, Ph.D.

TLE 10 Teacher Principal
TLE Coordinator

“Through the STEPS We Take, We Grow!”

ora.et.labora