GRADES 11 School Angelita V. Del Mundo Foundation (AVM Foundation) Inc.

Grade Level Grade 11

DAILY LESSON LOG Teacher Ms. Sweetzel A. Precinio Learning Area Fundamentals of Accountancy, Business and Management 1
(FABM 1)
Teaching Dates and Time WEEK 16: March 4 - 8, 2019 Quarter 4th
ABM11a: Tuesday 1:00PM – 3:00PM
Thursday 1:00PM – 3:00PM

TUESDAY THURSDAY
I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the accounting cycle of a merchandising business.
B. Performance Standards The learners prepare journal entries, post to the ledger, prepare the trial balance, worksheet, adjusting entries and complete the accounting cycle of a merchandising business.
C. Learning The learners records transactions of a merchandising business in the general and special The learners post transactions in the general and subsidiary ledgers.
Competency/Objectives journals. ABM_FABM11- IVe-j-36. ABM_FABM11- IVe-j-37
Write the LC code for each.
II. CONTENT Accounting Cycle of a Merchandising Business
 Journalizing of transactions using the general and special journals.
III. LEARNING RESOURCES Pen, Paper, Whiteboard, Whiteboard marker, Visual Aids
A. References
1. Teacher’s Guide pages Pages 119 - 172
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from BOOKKEEPING NC III CBLM
Learning Resource (LR)portal
B. Other Learning Resources
IV. PROCEDURES
A. REVIEW ACTIVITY: Review previous lesson about the recording transactions of a Merchandising Business. Review previous lesson about Journalizing Merchandising Business Transactions

B. SPRINGBOARD/MOTIVATION: Answer the assignment given last meeting. Post a blank merchandising ledger on the board and let the students try to complete
Post the General Journal of Asia Distributor on the board and ask the students to explain each the information needed in a general ledger.
journal entry.
C. ANALYSIS: Check the ledger sheet completed by the students by comparing it to a sample
Presenting examples/instances of the service business ledger.
new lesson
Ask the difference of the two ledgers.
D. DISCUSSION: Journalizing of Merchandising transactions Posting to the Ledger
Discussing new concepts and
practicing new skills # 1
1. DISCUSSION:
Discussing new concepts and
practicing new skills # 2
2. DEVELOPING MASTERY: Game: Journalizing Relay (Merchandising Business) Individual Activity:
Leads to Formative Assessment #3 Divide the students into three groups. From the sample journal entry on the board post the journal entries in their
Given the same merchandising transactions each of the members will be given 2 mins to appropriate ledger.
journalize each transaction in the Journal Sheet posted in the board.
3. ABSTRACTION: Summarize the Journalization of Merchandising Business. Summarize the Steps in Posting to the Ledger.
Making generalizations &/or
abstractions about the lesson
4. APPLICATION:
Finding practical application of
concepts and skills in daily living
5. EVALUATION: Let the student answer a short quiz about Merchandising Business. Let the student answer a short quiz Steps in Posting to the Ledger
Evaluating/assessing learning
6. AGREEMENT: Assignment: Periodic Inventory System Assignment:
Additional activities for application or Mr. Ronald Catignas completed the following merchandising transactions in the month of September From the assignment last meeting Mr. Ronald Catignas Transactions. Continue the
remediation 2016 for his MRC Merchandising Store. At the beginning of the month, the ledger of MRC showed Cash Accounting Cycle by posting the correct journal entry to its appropriate ledger.
of P8,500 and R.Catignas, Capital of P8,500.

1 Purchased fifty merchandise from Divisoria Market P9,500 terms 5/10, 2/15,n/30.
2 Sold merchandise P4,300 with P150 trade discount.
5 Received credit memo from Divisoria Market for the six merchandise returned.
11 Purchased two store equipment for P850 each to Ebusca Supply.
12 Purchased merchandise P2,700.
15 Paid Divisoria Market in full.
16 Received P300 for returning poor quality merchandise from the purchase on September 12.
17 Sold merchandise to Distributors, P3,700 term EOM.
18 Paid P120 freight on September 17.
19 Received partial payment P1,2000 from the account of Distributors.
22 Sold merchandise to AB.Store P3,000 on account with 50% down payment.
25 Received returned defective merchandise from AB. Store worth P500.
28 Purchased store supplies for P1,580 term COD.
29 Received collections in full from AB.Store.

1. REMARKS
2. REFLECTION
A. No. of learners who earned ABM – 19/19
80% in the evaluation
 B. No. of learners who require n/a
additional activities for
remediation who scored
below 80%
C. Did the remedial lessons n/a
work? No. of learners who
have caught up with the
lesson
D. No. of learners who continue n/a
to require remediation
E. Which of my teaching Enhanced (Modified) Lecture that includes active elements of pausing for discussion among students, including immediate mastery test/quizzes over lecture materials.
strategies worked well? Why Questioning and Discussion that include questioning students in a way that helps them evaluate their own thought.
did these work?  Group Activity/Exercise that develop communication, teamwork skills and reinforced the students to work together and "teach" each other.
F. What difficulties did I n/a
encounter which my principal
or supervisor can help me
solve?
G. What innovation or localized n/a
materials did I use/discover
which I wish to share with
other teachers?

PREPARED BY: DATE SUBMITTED: CHECKED BY: NOTED BY:

__________________________ March 1, 2019 _________________________ __________________________

Ms. Sweetzel A. Precinio Mrs. Maricris Z. Abad Mrs. Imelda Grace A. Santos Date
Teacher SHS Coordinator College Dean & SHS Principal