FLEXIBLE INSTRUCTIONAL DELIVERY PLAN

Grade 12 Semester: 1st

Specialized Subject Title: Fundamentals of Accountancy, Business and Management 2 No. of Hours/Semester: 80 Hours
Prerequisite: Fundamentals of Accountancy, Business and Management 1
Subject Title Description:
The coure deals with the preparation and analysis of financial statements of a service business and merchandising business using horizontal and vertical analyses and financial ratios.

Culminating Performance Standard: The learner should be able to visualize and demonstrate the basics fundamentals of accounting, business and management.

WHAT TO TEACH WHY TEACH HOW TO TEACH HOW TO TEACH BUDGET

PERFORMANCE LEARNING COMPETENCIES HIGHEST THINKING SKILLS HIGHEST ENABLING STRATEGY OF
CONTENT CONTENT STANDARD MOST STANDARD KUD MOST KUD TO ASSESS TO USE IN DEVELOPING THE WORKS
COMPLETE
ESSENTIAL The learners CLASSIFICATION ESSENTIAL CLASSIFICATION FLEXIBLE ASSESSMENT HIGHEST THINKING SKILL TO (BOW)
TOPIC should be able RBT ACTIVITIES ASSESS
to … LEVEL PERFORMANCE CHECK(S) ENABLING FLEXIBLE
GENERAL LEARNING
1ST QUARTER STRATEGY STRATEGIES (FSL)
The Learner ..
Statement The learners have an Account titles Solve exercises Identify the
Lecture via
of Financial understanding of under Assets, and problems Understand elements of Analyzing Research and written Communication Week 1 -2
Google Meet
Position account titles under Liabilities & that require the different SFP and report and output
the assets, liabilities Capital preparation of account titles U describe each U

and capital accounts Accounts an SFP for a in the of them. Exercise problems Connection Written activity
of the Statement of single preparation of Prepare an Creating Answer sheets via google
Financial Position proprietorship SFP. SFP using the classroom
with proper report form
classification and the
of the accounts account form
 WHAT TO TEACH WHY TEACH HOW TO TEACH HOW TO TEACH BUDGET
PERFORMANCE LEARNING COMPETENCIES HIGHEST THINKING SKILLS HIGHEST ENABLING STRATEGY OF
CONTENT CONTENT STANDARD MOST STANDARD KUD MOST KUD TO ASSESS TO USE IN DEVELOPING THE WORKS
COMPLETE
ESSENTIAL The learners CLASSIFICATION ESSENTIAL CLASSIFICATION FLEXIBLE ASSESSMENT HIGHEST THINKING SKILL TO (BOW)
TOPIC should be able RBT ACTIVITIES ASSESS
to … LEVEL PERFORMANCE CHECK(S) ENABLING FLEXIBLE
GENERAL LEARNING
1ST QUARTER STRATEGY STRATEGIES (FSL)
Statement of Service income and Account Solve exercises Learners be Identify the
Comprehensive operating expenses involved and problems able to apply elements of the Written exercise sheet Lecture using
Income as well as sales, in the that require and make SCI and describe Analyzing google meet
contra-sales, and Statement of preparation of their own each of these Week 3-5
other accounts Comprehensive SCI for a service SCI with the items for Evaluating Output works
involved in a Income business and corresponding U service and U Communication using powerpoint
merchandising merchandising account titles. merchandising Creating Creating their own via google
business business Prepare an SCI for service and classroom
SCI for a merchandising business
service using Activity via
the single-step Kahoot App
approach

Statement of The forms of Account titles Solve exercises Learners be Prepare an SCE Written exercise sheet Lecture using Week 6-7
Changes in business organization involved in the and problems able to make for a single google meet
Equity (SCE) and the structure preparation of that require their own U proprietorship U Creating Creating their own Communication
of SCE of a single Statement of prepration of SCE for a single SCE for single Output works
proprietorship that Changes in an SCE for a proprietorship proprietorship using powerpoint
will equip him'her in Equity single via google
the preparation of proprietorship classroom
the said report
Activity via
Kahoot App
 WHAT TO TEACH WHY TEACH HOW TO TEACH HOW TO TEACH BUDGET
PERFORMANCE LEARNING COMPETENCIES HIGHEST THINKING SKILLS HIGHEST ENABLING STRATEGY OF
CONTENT CONTENT STANDARD MOST STANDARD KUD MOST KUD TO ASSESS TO USE IN DEVELOPING THE WORKS
COMPLETE
ESSENTIAL The learners CLASSIFICATION ESSENTIAL CLASSIFICATION FLEXIBLE ASSESSMENT HIGHEST THINKING SKILL TO (BOW)
TOPIC should be able RBT ACTIVITIES ASSESS
to … LEVEL PERFORMANCE CHECK(S) ENABLING FLEXIBLE
GENERAL LEARNING
1ST QUARTER STRATEGY STRATEGIES (FSL)

Cash Flow The components and Components Solve exercises Learners be Components of

Statement the structure of a of and problems able to CFS and Create their own Lecture via
(CFS) CFS that will equip Cash Flow that require make their U prepare a Cash U Creating Cash Flow Statement Communication google meet Week 8
him/her in the Statement (CSF) preparation of own CFS Flow Statement
preparation of the a CFS Output works Week 9
said financial report using google
classroom

Analysis and Methods or tools of Vertical Analysis Solve exercises Learners be Create and apply the Lecture via Week 10
Interpretation analysis of financial Horizontal and problems able to Financial Analyzing concept and nature of Communication google meet
of Financial statements to include Analysis and that require make their U Statement U Creating vertical analysis, horizontal
Statements horizontal, vertical Financial ratios computation and own analysis Analysis analysis and financial Output works Week 11
analysis and financial interpretation and ratios using google
ratios to test the using the interpretation classroom
level of liquidity, horizontal, to the
solvency, profitability vertical analysis financial
and stability of the and financial statement of
business ratios a business
enterprise
 WHAT TO TEACH WHY TEACH HOW TO TEACH HOW TO TEACH BUDGET
PERFORMANCE LEARNING COMPETENCIES HIGHEST THINKING SKILLS HIGHEST ENABLING STRATEGY OF
CONTENT CONTENT STANDARD MOST STANDARD KUD MOST KUD TO ASSESS TO USE IN DEVELOPING THE WORKS
COMPLETE
ESSENTIAL The learners CLASSIFICATION ESSENTIAL CLASSIFICATION FLEXIBLE ASSESSMENT HIGHEST THINKING SKILL TO (BOW)
TOPIC should be able RBT ACTIVITIES ASSESS
to … LEVEL PERFORMANCE CHECK(S) ENABLING FLEXIBLE
GENERAL LEARNING
2ND QUARTER STRATEGY STRATEGIES (FSL)
Bank Nature and structure Items involved Solve exercises Learners be Describe the Lecture via google
Reconciliation and reconciling items in a bank and problems able to learn nature of a bank Analyzing Analyze and create a bank Communication meet Week 1
Statement and methods of reconciliation involving: how to make U reconciliation U reconciliation statements Activity via Week 2
preparation Identification of a bank statement with the appropriate Kahoot App
the proper reconciliation and the effects Creating involvement of the Output works via Week 3
treatement of statement reconciling items from the google classroom
reconciling items financial statements
and; Preparation
of the Bank
Reconciliation
Statement

Income and Sound principles of Accomplish the Learners be Basic principles Accomplish different Lecture via google Week 4
Business taxation, its purpose, BIR FORMS BIR Forms able to of Income and types of BIR Forms Communication meet
Taxation and preparation identify U business U Analyzing Output works via Week 5
of forms and the different taxation and google classroom
payment of taxes BIR forms the process of
filling.

Prepared by:
KAY MARIE P. BOLANDO, CPA
Noted by: Fundamentals of Accountancy, Business and Management 2 Instructor
ANGIE V. ATENTA Senior High School Department
PRINCIPAL
SENIOR HIGH SCHOOL DEPARTMENT