FLEXIBLE LEARNING INSTRUCTIONAL PLAN

K to 12 Basic Education Curriculum

Senior High School Program

Subject Title: Fundamentals of Accountancy, Business and Management 1 Subject Classification: Specialized

Grade Level: 11 Semester: Second School Year: 2020-2021

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.

Grade Level Standards: At the end of the subject, learners have an understanding of basic accounting concepts and principles that will help them analyze
business transactions.

Pre-requisite(s) : None

CONTENTS

FIRST QUARTER (Weeks 1 to 10)

Objectives and Learning
Schedule
Competencies
Weeks 1 to 3 The learner should be able to:
a. define accounting;
b. describe the nature of
Topics Learning Experiences Assessment Tools
Introduction to Accounting a. Reading Assignments a. Online Quizzes
b. Slide Presentations
c. Online Discussions

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 accounting; facilitated by the
c. explain the functions of teacher
accounting in business; d. Textbook
d. narrate the history/origin Branches of Accounting
of accounting
e. differentiate the branches
of accounting;
f. explain the kind/type of
services rendered in each
of these branches.
Week 4 The learner should be able to: Users of Accounting a. Learning Podcasts a. Online Quizzes
Information b. Reading Assignments
a. define external users and c. Slide Presentations
gives examples; d. Online Discussions
b. define internal users and facilitated by the
give examples; teacher
c. identify the type of e. Textbook
decisions made by each
group of users;
d. describe the type of
information needed by each
group of users
Week 5 to 6 The learner should be able to: Accounting Concepts and a. Slide Presentations a. Online Quizzes
a. explain the varied Principles b. Online Discussions b. Current Events Log
accounting concepts and facilitated by the
principles; teacher

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 b. apply accounting concepts The Accounting Equation c. Textbook
in principles in varied
cases;
c. illustrate the accounting
equation;
d. perform operations
involving simple case with
the use of accounting
equation;

Week 7 to 10 The learner should be able to: Types of Major Accounts a. Online Discussions a. Online Quizzes
a. discuss the five major facilitated by the
accounts; teacher
b. cite examples of each type b. Textbook
of account;
c. prepare chart of account;
d. identify the use of books of
accounts, namely the
journal and ledger;
Books of Accounts
e. illustrate the format of a
general and special
journals;
f. illustrate the format of a
general and subsidiary
ledger

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 SECOND QUARTER (Weeks 11 to 20)
Objectives and Learning
Schedule
Competencies
Weeks 11 to 13 The learner should be able to:
a. describe the nature of
business transactions;
b. identify the different types
of business documents
c. analyze common business
transactions using the rules
of debit and credit
Weeks 14 to 16 The learner should be able to:
a. records transactions in a
general journal;
b. posts transactions in the
ledger;
c. prepares a trial balance;
d. prepares adjusting entries;
e. complete the accounting
cycle
Weeks 17 to 20 The learner should be able to:
a. describe the nature of
transactions in a
Topics Learning Experiences Assessment Tools
Business Transactions a. Online Discussions a. Online Quizzes
facilitated by the b. Illustrative Activities
teacher c. Problem Solving
b. Textbook Activities
Rules of Debit and Credit
Preparation of A Trial a. Online Discussions a. Online Quizzes
Balance facilitated by the b. Problem Solving
teacher Activities
Adjusting Entries b. Textbook c. Prepare a Trial
Balance
Completing an Accounting
Cycle
Accounting Cycle of a a. Slide Presentations a. Online Quizzes
Merchandising Business b. Online Discussions b. Problem Solving
facilitated by the Activities
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 merchandising business; teacher c. Prepare a Trial
b. record transactions in the c. Textbook Balance
general journal and ledger; Statement of Cost of Goods
c. prepare a trial balance; Sold and Gross Profit
d. prepare adjusting entries;
e. prepare a statement of cost
of goods sold and gross
profit

REMARKS:
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Prepared by: Reviewed by: Noted by:

MA. MICAELA A. BINUYA EUNICE N. MARTIN LYNDON JOHN S. DE LEON, LPT

Faculty Chairperson, Curriculum Evaluation Committee Program Head, Senior High School

Recommending Approval: Approved:

TITA C. AGSUNOD, LPT, PhD MARIETTA B. AGUSTIN, PhD JUDGE BENJAMIN D. TURGANO (Ret.)
High School Principal Vice President for Academic Affairs University President

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