of Northern Luzon

Lingsat, San Fernando City, La Union

Tel No. +63 (072) 607-5373

SENIOR HIGH SCHOOL – LESSON INSTRUCTIONAL PLAN

st
QUARTER: 1 LEARNING AREA: ABM 5 - Fundamentals of Accountancy, Business, and Management 2
th
WEEK: 4 GRADE LEVEL: 12

Topic: Objectives:
Statement of Income and At the end of the lesson, the students should be able to
Owner’s Equity 1. Define income statement
 Income Statement 2. Identify the different elements of income statement
Elements of Income 3. Show enthusiasm in performing any assigned task
Statement
Schedule: Friday
Allotted Time: 8:00 – 12:00
Discover Discuss Deepen Demonstrate
Define income statement. Fundamentals of accountancy, Ask the learner to search
Online Content / Self- business and management: a example of income statement.
Paced Learning textbook in basic accounting 2
by Solita A. Frias. Page 20-21
Discuss the different elements Sharing their thoughts and Live collaboration and making Present to the learners some
of income statement. interactive collaboration with statement owners’ equity. example of income statement.
Live Conferences
their peers through Google
Classroom
Let the learners know the Discuss about the different
different elements of income parts of statement of owners’
Collaboration
statement. equity.

Assessment The teacher will provide a Let the students identify the
 progressive formative diff8erent elements of income
assessment through Google statement.
forms.

Learning Materials and

additional supplementary
Enrichment Work using
materials will be uploaded to
Supplementary Materials
Google Classroom

Prepared by:

Mark Richard D. Murao

Teacher In-charge