SAN PEDRO APARTADO NATIONAL HIGH SCHOOL

Brgy. San Pedro Apartado Alcala, Pangasinan 2425

Budgeted Lesson in Fundamentals of Accountancy, Business and Management 1

(Second Semester)

S.Y. 2017-2018

CONTENT LEARNING LC CODE Estimated Estimated Actual Target

COMPETENCIES no. of Days Days to be Days Days
to be taught taught
taught

1. Introduction to 1. define ABM_FABM11- 1 Nov. 2,

Accounting accounting 111a-1 2017

2. describe the ABM_FABM11- 1 Nov. 6,

nature of 111a-2 2017
accounting

3. explain the ABM_FABM11- 2 Nov. 7-

functions of 111a-3 8, 2017
accounting in
business

4. narrate the ABM_FABM11- 2 Nov.

history/origin of 111a-4 9,13,
accounting 2017

2. Branches of ABM_FABM11- 2 Nov. 14-

Accounting 1. differentiate 111a-5 15 2017
the branches of
accounting
ABM_FABM11- 2 Nov.
2. explain the 111a-6 16,20
kind/type of 2017
services rendered
in each of these
branches
3. Users of Accounting 1. define external ABM_FABM11- 1 Nov. 21,
Information users and gives 111a-7 2017
examples

2. define internal ABM_FABM11- 1 Nov. 22,

users and give 111a-8 2017
examples
 3. Identify the ABM_FABM11- 1 Nov. 23,
type of decisions 111a-9 2017
made by each
group of users

4. describe the ABM_FABM11- 1 Nov. 27,

type of 111a-10 2017
information
needed by each
group of users

4. Forms of Business 1 Nov. 28,

Organizations 2017
1.differentiate the
forms of business
organization ABM_FABM11-
111b-11

2. Identify the ABM_FABM11- 1 Nov. 29,

advantages and 111b-12 2017
disadvantages of
each form

5. Types of Business 1. compare and ABM_FABM11- 2 Dec. 4-

According to Activities contrast the types 111b-13 5 , 2017
of business
according to
activities
2. identify the ABM_FABM11- 1 Dec. 6,
advantages, 111b-14 2017
disadvantages
and business
requirements of
each type
6. Accounting 1. explain the ABM_FABM11- 1 Dec. 7,
Concepts and varied accounting 111b-c-15 2017
Principles concepts and
principles

2. solve exercises ABM_FABM11- 1 Dec.11,

on accounting 111b-c-16 2017
principles as
applied in various
cases
7. The Accounting ABM_FABM11- 3 Dec. 12-
Equation 1.illustrate the 111b-c-17 14 2017
accounting
equation
 2. perform ABM_FABM11- 3 Dec. 18-
operations 111b-c-18 20, 2017
involving simple
cases with the use
of accounting
equation

8. Types of Major 1.discuss the five ABM_FABM11- 1 Jan. 3,

Accounts major accounts 111d-e-19 2017

2. cite examples ABM_FABM11- 1 Jan. 4 ,

of each type of 111d-e-20 2017
account

3. prepare a chart ABM_FABM11- 1 Jan. 8,

of accounts 111d-e-21 2017

9. Books of Accounts 1. identify the ABM_FABM11- 2 Jan. 9-

uses of the two 111f-22 10, 2018
books of accounts

2. illustrate the ABM_FABM11- 2 Jan.

format of a 111f-23 11,15,
general and 2018
subsidiary
journals

3. illustrate the ABM_FABM11- 2 Jan. 16-

format of a 111f-24 17, 2018
general and
subsidiary ledger
10. Business 1.describe the ABM_FABM11- 1 Jan. 18,
Transactions and Their nature and gives 111g-j25 2018
Analysis as Applied to examples of
the Accounting Cycle business
of a Service Business transactions
a. Rules of
Debits and 2. identify the ABM_FABM11- 2 Jan. 22-
Credits different types of 111g-j26 23, 2018
b. Journalizing business
c. Posting documents
d. Preparation of
a Trial Balance 3. analyze ABM_FABM11- 2 Jan. 24-
common business 111g-j27 25, 2018
transactions using
the rules of debit
and credit

4. solve simple ABM_FABM11- 2 Jan. 29-

problems and 111g-j28 30, 2018
exercises in the
analyses of
business
transaction
11. Business 1. describes the ABM_FABM11- 1 Jan. 31,
Transactions and Their nature of 1Va-d-29 2018
Analysis as Applied to transactions in a
the Accounting Cycle service business
of a Service Business
a. Adjusting 2. records ABM_FABM11- 1 Feb. 1,
Entries transactions of a 1Va-d-30 2018
b. Adjusted Trial service business
Balance in the general
c. Preparation of journal
Basic Financial
Statements 3. posts ABM_FABM11- 2 Feb. 5-6,
(Income transactions in 1Va-d-31 2018
Statement) the ledger

4. prepares a trial ABM_FABM11- 2 Feb. 7-8,

balance 1Va-d-32 2018

5. prepares ABM_FABM11- 2 Feb. 12-

adjusting entries 1Va-d-33 13, 2018

6. complete the ABM_FABM11- 2 Feb. 14-

accounting cycle 1Va-d-34 15, 2018

12. Accounting Cycle 1.describes the ABM_FABM11- 2 Feb. 19-

of a Merchandising nature of 1Ve-j-35 20, 2018
Business transactions in a
merchandising
business

2. records ABM_FABM11- 2 Feb. 21-

transactions of a 1Ve-j-36 22, 2018
merchandizing
business in the
general and
special journals

3. posts ABM_FABM11- 3 Feb. 26-

transactions in 1Ve-j-37 28, 2018
the general and
subsidiary ledgers

4. prepares a trial ABM_FABM11- 2 March

balance 1Ve-j-38 1,5,
2018

5. prepares ABM_FABM11- 3 March

adjusting entries 1Ve-j-39 6-8,,
2018

6. completes the ABM_FABM11- 2 March

accounting cycle 1Ve-j-40 12-13,
of a 2018
 merchandising
business

7. prepares the ABM_FABM11- 2 March

Statement of Cost 1Ve-j-41 14-15,
of Goods Sold and 2018
Gross Profit

Prepared by: Checked by: Noted by:

MARILYN N. TAMAYO LANI O. BERCILES ARLENE A. ABIANG

SHS-Teacher II Head Teacher III Principal III