GR.

11 School: SJNHS - SHS

DAILY LESSON LOG #8 Teacher: EVELYN S. PLAZA
Teaching Dates & Time: 07 - 11 Jan. 2019
10:20 - 12:40 & 9:20 - 11:20
Learning Area: ABM - ACCOUNTING

7-Jan 11-Jan
I. OBJECTIVES: The learner's demonstrate an understanding of:
A. Content Standards The two (2) Major Types of Books of The Business Transactions and their
Accounts - Journal and Ledger analysis, to include definition and
nature of business transactions, types
of source or business documents, and
the rules of Debits and Credits
B. Performance Standards The learners shall be able to:
Differentiate a Journal from a Ledger Identify business and non-business
and identify the types of Journals and transactions, enumerate the types of
Ledgers business documents, recite the rules
of debit and credit, and apply these
to simple cases
C. Learning Competencies/ The learners shall be able to:
Objectives 1. Identify the uses of the two (2) 1. Describe the nature and give
Books of Accounts examples of Business Transactions
ABM_FABM11-IIId-f-22 ABM_FABM11-IIIg-j-25
2. Illustrate the format of a General 2. Identify the different types of
and Special Journals Business Documents
ABM_FABM11-IIId-f-23 ABM_FABM11-IIIg-j-26
3. Illustrate the format of a General 3. Analyze common Business
and Subsidiary Ledger Transactions using the Rules of
ABM_FABM11-IIId-f-24 Debit and Credit
ABM_FABM11-IIIg-j-27
II. CONTENT Chapt. 9: Books of Accounts Chapt. 10: Business Transactions
and Their Analysis As Applied to
the Accounting Cycle of a Service
Business
a. Rules of Debits and Credits
b. Journalizing
c. Posting
d. Preparation of a Trial Balance
III. LEARNING RESOURCES blackboard, chalk, copy of lecture notes, laptop & projector (if available)
IV. REFERENCES Fundamentals of Accountancy, Florendo Fundamentals of Accountancy, Florendo
pp. 164 - 184 pp. 195 - 210
IV. PROCEDURES Recall & Discussion of the past lesson / Q & A
A. Review of the past lesson Types of Major Accounts Books of Accounts
B. Establishing a purpose for At the end of the lesson, the students should be able to:
the lesson 1. Identify the uses of the two (2) 1. Describe the nature and give
Books of Accounts examples of Business Transactions
2. Illustrate the format of a General 2. Identify the different types of
and Special Journals Business Documents
3. Illustrate the format of a General 3. Analyze common Business
and Subsidiary Ledger Transactions using the Rules of
C. Presentation of the new Lesson Proper thru the use of traditional materials, laptop, smart tv with
lesson powerpt. presentation (if available)
D. Summary of the Lesson Q & A / Class discussion
E. Application Transaction problem to be given
F. Evaluation Quiz Q & A / Class discussion
V. ASSIGNMENT Read & study the Business Transac- Continue reading the lesson
tions and their Analysis

VI. REFLECTIONS
VII. REMARKS
07 - 11 Jan. 2019
10:20 - 12:40 & 9:20 - 11:20
ACCOUNTING