ST. JOSEPH COLLEGE – OLONGAPO, INC.

SENIOR HIGH SCHOOL DEPARTMENT

SY 2020-2021

FLEXIBLE INSTRUCTIONAL DELIVERY PLAN (FIDP)

Grade: 11 Semester: 1st Semester

Specialized Subject: Fundamentals of Accountancy, Business and Management 1 No. of Hours/Semester: 80 hours / Semester
Pre-Requisites (if needed): N/A

Core Subject 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.

Culminating Performance The learner prepare journal entries, post to the ledger, prepare the trial balance, worksheet, adjusting entries and complete the accounting cycle of a
Standard: merchandising business.
First Quarter
FIRST QUARTER
Highest Enabling Strategy to Use
Highest Thinking Skill to
Learning Competencies in Developing the Highest
Most Assess
Content Performanc Thinking Skill to Asses
Content Essential
Standard e Standards KUD KUD
Topic Clas Clas Performance Enabling General Flexible Learning
Complete
sifica
Most Essential
sifica
RBT Level
Checks Strategy Strategies
tion tion
Independent
Reading; Quiz as
Understanding
LC 1: Check; Mini-
LC 1: define
define K K Understanding Representation Lecture and
accounting
The learner The learner accounting Video
demonstrate shall be able Presentation;
s to cite specific Conceptualization
Definition, Question
understandin examples in
Nature, Independent
1. Introduction to g of the which
Function, and Reading; Quiz as
Accounting definition, accounting is
History of Understanding
nature, used in LC 2: LC 2:
Accounting Check; Mini-
function, and making describe the describe the
history of business K K Understanding Representation Lecture and
nature of nature of
accounting decisions Video
accounting accounting
Presentation;
Conceptualization
Question
LC 3: LC 3: Essay Writing;
U U Applying Essay Writing Communication
explain the narrate the Inforgraphics
Fundamentals of ABM 1 _ Ambuyoc, Harold R. Page 1 of 8
 ST. JOSEPH COLLEGE – OLONGAPO, INC.
SENIOR HIGH SCHOOL DEPARTMENT
SY 2020-2021

functions of
accounting in
business
history/origin
LC 4:
of accounting
narrate the
U
history/origin
of accounting
Independent
Reading; Quiz as
LC 7: LC 4:
Understanding
define external define
Check; Mini-
users and external users
The learner K K Remembering Identification Representation Lecture and
gives and gives
shall be able Video
examples examples
to solve Presentation;
exercises and Conceptualization
problems on Question
the Independent
identification Reading; Quiz as
The learner of users of Understanding
demonstrate information, LC 8: LC 5:
Check; Mini-
s type of define internal define internal
The Internal K K Remembering Identification Representation Lecture and
understandin decisions to users and give users and give
2. Users of and External Video
g of the be made, and examples examples
Accounting Users of Presentation;
external and type Conceptualization
Information Accounting
internal of information Question
Information
users of needed by the
LC 9:
financial user and cite
identify the
information users of
type of
financial U
decisions
information
made by each
and identify
group of users
whether they
are external LC 10:
or internal describe the
users type of
information K
needed by
each group of
users
3. Accounting The learner The General The learner LC 15: K LC 6: K Understanding Multiple Representation Independent
Concepts and demonstrate Accepted shall be able explain the explain the Choice Reading; Quiz as
Principles s Accounting to identify varied varied (Concept Understanding
understandin Principles generally accounting accounting Check) Check; Mini-
g of the accepted concepts and concepts and Matching type Lecture and

Fundamentals of ABM 1 _ Ambuyoc, Harold R. Page 2 of 8

 ST. JOSEPH COLLEGE – OLONGAPO, INC.
SENIOR HIGH SCHOOL DEPARTMENT
SY 2020-2021

Video
principles principles
Presentation
LC 16: LC 7:
accounting
solve solve
concepts accounting
exercises on exercises on
and principles Problem Problem Solving
accounting D accounting D Creating Problem Solving
principles Solving and Analysis
principles as principles as
applied in applied in
various cases various cases
Independent
Multiple Reading; Quiz as
LC 17: LC 8:
Choice Understanding
illustrate the illustrate the
K K Understanding (Concept Representation Check; Mini-
accounting accounting
The learner The learner Check) Lecture and
equation equation
demonstrate shall be able Matching type Video
4. The s to solve Presentation
The Accounting
Accounting understandin problems LC 18: LC 9:
Equation
Equation g of the applying the perform perform
accounting accounting operations operations
equation equation involving involving Problem Problem Solving
D D Creating Problem Solving
simple cases simple cases Solving and Analysis
with the use of with the use of
accounting accounting
equation equation

LC 19: Online-Video
discuss the Class;
D
The learner five major Independent
demonstrate accounts LC 10:
Identifying the Reading; Quiz as
s discuss the
D Creating Type of Major Problem Solving Understanding
understandin The learner five major
LC 20: Account Check; Mini-
g of the five shall be able accounts
cite examples Lecture and
major to define, K
of each type of Video
accounts, The 5 Major identify, and
5. The Types of account Presentation
namely, Accounts of classify
Major Account
Accounting accounts
1. assets according to Online-Video
2. liabilities the five major Class;
3. capital types Independent
LC 21: LC 11:
4. income Prepare a Reading; Quiz as
prepare a prepare a
5. expenses D D Creating Chart of Problem Solving Understanding
Chart of Chart of
Accounts Check; Mini-
Accounts Accounts
Lecture and
Video
Presentation
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 ST. JOSEPH COLLEGE – OLONGAPO, INC.
SENIOR HIGH SCHOOL DEPARTMENT
SY 2020-2021

LC 22:
identify the
uses of the two U
The learner books of
demonstrate The learner accounts
s shall be able LC 23: LC 12:
understandin to differentiate illustrate the illustrate the Online-Video
Labelling the
g of the two a journal from format of a format of a Class;
6. The Book of The Journal K K Understanding Parts of the Representation
major types a ledger general and general and Independent
Accounts and Ledger Journal
of books of and identify special special Reading
accounts, the types of journals journals
namely, journals and LC 24: LC 13:
journal and ledgers illustrate the illustrate the Online-Video
Labelling the
ledger format of a format of a Class;
K K Understanding Parts of the Representation
general and general and Independent
Journal
subsidiary subsidiary Reading
ledger ledger

LC 25:
describe the
nature and
The learner
gives K
demonstrate
examples of
s
The learner business
7. Business understandin
shall be able transactions
Transactions g of the
to identify
and Their business
business and
Analysis as transactions
nonbusiness
Applied to the and their
transactions, LC 26:
Accounting Cycle analysis, to
The Accounting enumerate the identify the
of a Service include
Cycle of a types of different types U
Business definition
Service business of business
and nature of
Business documents, documents
a. Rules of Debits business
recite the
and Credits transactions,
rules of
b. Journalizing types of
debit and LC 27: LC 27:
c. Posting source or
credit, and analyze analyze
d. Preparation of business Online-Video
apply these to common common Accounting
a Trial Balance documents, Class; Problem
simple cases business business Cycle –
and the rules U U Analyzing Communication Solving;
of debits and transactions transactions Situational
Situational
credits using the rules using the rules Analysis
Analysis
of debit and of debit and
credit credit
LC 28: Solve D LC 28: Solve D Creating Accounting Problem Solving Online-Video
Fundamentals of ABM 1 _ Ambuyoc, Harold R. Page 4 of 8
 ST. JOSEPH COLLEGE – OLONGAPO, INC.
SENIOR HIGH SCHOOL DEPARTMENT
SY 2020-2021

simple simple
problems and problems and Class; Problem
Cycle –
exercises in exercises in Solving;
Situational
the analyses of the analyses Situational
Analysis
business of business Analysis
transaction transaction
LC 29: LC 29:
Online-Video
describes the describes the
Essay Writing Class;
nature of nature of
K K Understanding Situational Representation Independent
transactions in transactions in
Analysis Reading; Essay
a service a service
Writing
business business
LC 30:
LC 30:
records Online-Video
records Accounting
transactions of Class; Problem
transactions of Cycle –
D a service D Creating Problem Solving Solving;
a service Situational
business in Situational
business in the Analysis
the general Analysis
general journal
journal
Online-Video
LC 31: LC 31: Accounting
Class; Problem
posts posts Cycle –
D D Creating Problem Solving Solving;
transactions in transactions in Situational
Situational
the ledger the ledger Analysis
Analysis
Online-Video
Accounting
LC 32: LC 32: Class; Problem
Cycle –
prepares a trial D prepares a D Creating Problem Solving Solving;
Situational
balance trial balance Situational
Analysis
Analysis
Online-Video
LC 33: LC 33: Accounting
Class; Problem
prepares prepares Cycle –
D D Creating Problem Solving Solving;
adjusting adjusting Situational
Situational
entries entries Analysis
Analysis
Online-Video
LC 34: LC 34: Accounting
Class; Problem
complete the complete the Cycle –
D D Creating Problem Solving Solving;
accounting accounting Situational
Situational
cycle cycle Analysis
Analysis

SECOND QUARTER
8. Accounting The learner The Accounting The learner LC 35: LC 35: Problem Online-Video
Cycle of a demonstrate Cycle of a shall be able describes the K describes the K Understanding Solving Representation Class;
Merchandising s Merchandising to prepare nature of nature of Situational Independent
Fundamentals of ABM 1 _ Ambuyoc, Harold R. Page 5 of 8
 ST. JOSEPH COLLEGE – OLONGAPO, INC.
SENIOR HIGH SCHOOL DEPARTMENT
SY 2020-2021

transactions in transactions in
understandin
a a
g of the Analysis Reading
merchandising merchandising
accounting
business business
cycle of a
LC 36: LC 36:
merchandisi
records records
ng business
transactions of transactions of Online-Video
to include Problem
a a Class; Problem
the following: Solving
merchandising D merchandising D Creating Problem Solving Solving;
Situational
business in the business in Situational
1. Analysis
general and the general Analysis
Journalizing
special and special
of
journals journals
transactions
using the LC 37: LC 37:
Online-Video
general and Post Post Problem
Class; Problem
special transactions in transactions in Solving
journal D D Creating Problem Solving Solving;
journals, the general the general Situational
entries, post Situational
namely: and subsidiary and subsidiary Analysis
to the ledger, Analysis
sales journal, ledgers ledgers
prepare the
purchase
trial balance,
journal, cash Online-Video
worksheet, Problem
receipts LC 38: LC 38: Class; Problem
Business Business adjusting Solving
journal and prepares a trial D prepares a D Creating Problem Solving Solving;
entries and Situational
cash balance trial balance Situational
complete the Analysis
payments Analysis
accounting
journal
cycle of a
2. Posting to
merchandisin Online-Video
the ledger, LC 39: LC 39: Problem
g business. Class; Problem
namely: prepares prepares Solving
general and D D Creating Problem Solving Solving;
adjusting adjusting Situational
subsidiary Situational
entries entries Analysis
ledgers Analysis
3.
Preparation LC 40: LC 40:
of trial Online-Video
completes the completes the Problem
balance Class; Problem
accounting accounting Solving
4. Adjusting D D Creating Problem Solving Solving;
cycle of a cycle of a Situational
entries to Situational
merchandising merchandising Analysis
include pre Analysis
business business
payments,
LC 41: LC 41: Online-Video
accrual and Problem
prepares the prepares the Class; Problem
deferral Solving
Statement of D Statement of D Creating Problem Solving Solving;
5. Worksheet Situational
Cost of Goods Cost of Goods Situational
preparation, Analysis
Sold and Sold and Analysis
Fundamentals of ABM 1 _ Ambuyoc, Harold R. Page 6 of 8
 ST. JOSEPH COLLEGE – OLONGAPO, INC.
SENIOR HIGH SCHOOL DEPARTMENT
SY 2020-2021

Gross Profit Gross Profit

and
6.
Completing
the

PERFORMANCE There is a drastic change in your company’s performance, as an accountant and/or financial manager, you were tasked to report in an Annual Board Meeting about
TASK the latest transactions, and update them about the company’s performance in the industry. Your financial report, accompanied by a spreadsheet and presentation
program, should inform and enlighten the Board of Directors on this board meeting to create sound recommendation. You will be able to appreciate and understand
the basic accounting concepts and principles of business that will be applied through Analysis, Journalizing Business Transactions, Posting to the Ledgers, and
Preparing the Trial Balance.

PREPARED BY:

HAROLD R. AMBUYOC
SUBJECT TEACHER

CHECKED AND SUBMITTED TO:

MR. FEDERICO D. GARCIO MR. ARIEL L. ESPIRITU

ABM COORDINATOR VICE PRINCIPAL

REVIEWED AND APPROVED BY:

Fundamentals of ABM 1 _ Ambuyoc, Harold R. Page 7 of 8

 ST. JOSEPH COLLEGE – OLONGAPO, INC.
SENIOR HIGH SCHOOL DEPARTMENT
SY 2020-2021

MRS. TERESA Y. SABADO

PRINCIPAL

Fundamentals of ABM 1 _ Ambuyoc, Harold R. Page 8 of 8