GR.

11 School: SAN JUAN NATIONAL HIGH SCHOOL Learning Area: ABM - ACCOUNTING
DAILY LESSON LOG #3 Teacher: EVELYN S. PLAZA
Teaching Dates & Time: 28 - 29 Nov. & 01 Dec. 2016 / 12:30 - 1:30 pm

28-Nov 29-Nov 30-Nov 1-Dec

I. OBJECTIVES:
A. Content Standards The learners demonstrate an understanding of HOLIDAY
The external and internal users of financial information Bonifacio Day

B. Performance Standards 1. Solve exercises and problems on the identification of 2. Cite users of financial
of users of information, type of decisions to be made, and information
type of information needed by the users

C. Learning Competencies/
Objectives
1. Define external users and 3. Identify the type of decisions 4. Describe the type of
give examples made by ea. grp. of users information needed by
ABM_FABM11-IIIa-7 ABM_FABM11-IIIa-9 each group of users
2. Define internal users and
give examples
ABM_FABM11-IIIa-8

II. CONTENT Chapt. 3: Users of Accounting Information

Users of Accounting Information Users of Accounting Info.

III. LEARNING RESOURCES blackboard, chalk, copy of lecture handouts

IV. REFERENCES Simplified Accounting for Sole Proprietorship - Abeleda, pp. 35-43

IV. PROCEDURES Recall and discussion of the

A. Review of the past lesson Different branches of Acctg. External users of Accounting Discussion/recall of the past
lesson
B. Establishing a purpose for There are different users of accounting data who are not (same)
the lesson only interested outside parties but for internal parties as well
C. Presentation of the new Lesson Proper thru the use of traditional learning materials and laptop/projector (if available)
lesson

D. EVALUATION Class recitation/Q&A Answer the review questions Quiz #2

in p. 41 of the handouts

V. ASSIGNMENT Read and continue the study of: Review the past lesson from
External and Internal Users of Acctg. Mgt. - Forms of Bus. Org.
Study Chapt. 5: Types of
Bus. Accdg. to Activities