School Year: 2020-2021

University of Cebu (Lapu-Lapu and Mandaue Campus)

Semester/Term: 1st Semester/Summer
Basic Education – Senior High School
Revision Date: June 2, 2020

I. Course Information

Course Code: ABM 2 LEC Units 4 Course Description:

Course Title: FUNDAMENTALS of ACCOUNTANCY, BUSINESS and Management 2 LAB Units: 0 The course deals with the preparation and analysis of financial statements of a service business
Pre-requisite(s): FUNDAMENTALS of ACCOUNTANCY, BUSINESS and Management 1 LEC Hours: 4 and merchandising business using horizontal and vertical analysis as well as financial ratios.
Knowledge and skills in the analysis of financial statements will aid the future entrepreneurs in
Co-requisite(s): NA LAB Hours: 0 making sound economic decisions.
The learners demonstrate an understanding of Account titles under the assets, liabilities, and capital accounts of the Statement of Financial Position namely, cash, receivables, inventories, prepaid
expenses, unearned income, long term liabilities and capital that will equip him/ her in the preparation of the SFP using the report form and account form; the service income and operating expenses of a
service business as well as sales, contra sales, purchases, contra purchase accounts, cost of goods sold and general administrative and selling expenses of a merchandising business that will equip
him / her in the preparation of the SCI for both service and merchandising businesses, the forms of business organization, namely, single proprietorship, partnership, and corporation, and the structure of
CONTENT
STANDARD
a SCE of a single proprietorship that will equip him / her in the preparation of the said financial report; the components and the structure of a CFS that will equip him / her in the preparation of the said
financial report; the methods or tools of analysis of financial statements to include horizontal analysis, vertical analysis, and financial ratios to test the level of liquidity, solvency, profitability, and stability of
the business; debits and credits, journal entries to record basic business transaction and using t-accounts, and posting to general ledgers; the types of bank accounts, basic transactions, and documents
related to bank deposits and withdrawals; a bank reconciliation statement, its nature and structure, and reconciling items and methods of preparation; the preparation of an accounting practice set for a
merchandising business; the sound principles of taxation, its purpose, and preparation of forms and payment of taxes.
The learners shall be able to solve exercise and problems that require preparation of an SFP for a single/sole proprietorship with proper classification of accounts as current and noncurrent using the
report form and the account form; share samples of bank account forms and documents in class and discuss their uses and importance; solve exercises and problems involving the following: 1.
PERFORMANCE
STANDARD
identification of the proper treatment of reconciling items in the bank reconciliation statement, 2. preparation of a bank reconciliation statement; prepare basic business forms and documents, such as
official receipts, vouchers, sales invoice, purchase invoice, delivery receipts, purchase order, and withdrawal and deposits slips; and complete and submit the accounting practice set for a merchandising
business; accomplish the BIR (Bureau of Internal Revenue) forms.

II. Institutional Statements of Vision, Mission, Core Values

Vision
Democratize quality education.
Be the visionary and industry leaders.
Give hope and transform lives.

Mission
Serve as an active catalyst in providing efficient and effective delivery of educational services;
Pursue excellence in instruction, research and community service towards social and economic development as well as environmental sustainability; and
Foster an organizational culture that nurtures employee productivity and engagement.

Core Values
 Innovation
"Be the visionary and the industry leader."
Camaraderie
"Live in the spirit of harmony, and approachability."
Alignment
"All activities are geared towards core values and priorities."
Respect
"Be always a professional, mindful of God, university, the community and self."
Excellence
"To be great at whatever it is we do and go for the best."

III. Desired Outcome/Course Intended Learning Outcome

TIME TOPICS Learning Teaching – Learning Activities ASSESSMENT

FRAME Resources
Competencies FLEXIBLE ACTIVITIES Traditional FLEXIBLE Assessment
ASYNCHRONOUS SYNCHRONOUS ASYNCHRONOUS SYNCHRONOUS TRADITIONAL
Activities Tools
Assessment
Activities Tools Activities Tools

8 hrs Statement of The learners… Introduction/ Zoom Introduction/ Zoom Bellwork White Written Work Written Work Written Work Fundamen-
Financial 1. identify the Overview of Youtube Overview of the Youtube Board & tals of
Position elements of the the topic FB topic FB Discussion Markers Quiz – Individual Quiz – Individual Quiz– Accountancy,
(SFP) of the SFP and Messenger Messenger Individual Business,
describe each Upload online Google Meet Upload online Google Meet Class The students The students And
of them video Google video Google recitation Notebook answer questions answer questions The students Management
2. classify the discussing the Classroom discussing the Classroom composed of True composed of True answer 2
elements of the nature and CamScanner nature and Powerpoint PPT Friction or False, Multiple or False, Multiple questions (C&E
SFP into cur- concepts of concepts of CamScanner Presentatio Pen/ Pencil Choice, and Choice, and composed of Publishing,
rent and non- Statement of Statement of n and Eraser Problem-Solving. Problem-Solving True or False, Inc.)
current items Financial Financial via google Multiple
3. prepare the SF Position in the Position in the Group Yellow (The students classroom online Choice, and
P of a single google google Activitiy Paper/ download the within the time Problem- Basic
proprietorship classroom classroom Worksheets questionnaire from limit. Solving type of Accounting
4. prepare an SF Board work (for exer- questions via by Win,
the google
P using the re- cises) google Ballada
port form and Seatwork classroom. classroom
Lesson Proper Lesson Proper Answers will be
the account Scientific online within
form with pro- Pre-recorded Video about the Calculator scanned using the time limit. Fundamentals
per classifica- lecture essential CamScanner and of Accounitng
tion of items as video/audio characteristics will be uploaded in by Rafael
current and about the of assets, the google Lopez
noncurrent essential liabilities and
classroom within
characteristics equities, how to Financial
of assets, classify them the time limit)
Accounting I
liabilities and into current and by Valix
equities, how non-current, the
Performance Task
to classify line items that
them into are required to Performance Task
Groupwork
current and be shown on Performance
non-current, the face of SFP Groupwork Task
The students will
the line items and the
be grouped into ten
that are preparation of The students will Groupwork
(10). Based on the
required to be SFP using be grouped into
given data, the
shown on the report and ten (10). Based on The students
students, will
face of SFP account form. the given data, the will be grouped
prepare a
and the students, will into ten (10).
Statement of
preparation of prepare a Based on the
Financial Position
SFP using Statement of given data, the
using the Report
report and Financial Position students, will
Form and Account
account form. using the Report prepare a
Form.
Form and Account Statement of
Form using google Financial
(The students
classroom within Position using
Supplementary download the the time limit. the Report
Learning Supplementary questionnaire from Form and
Learning the google Account Form
Learning within the time
classroom.
module about Peer discussion limit.
the topic Answers will be
about certain
questions in scanned using
relation to the CamScanner and
topic will be uploaded in
Live Forum &
the google
Research
Work classroom within
Live Forum & the time limit)
Research Work
Assign
research work
short videocall
 conference via
zoom or google
meet for a short
discussion and
Assessment further
Drills and instructions
exercises set
in Google Assessment
Classroom Drills and
exercises set in
Google
Classroom

Students will be
given schedule
and time limit in
answering the
drill quiz via
Google
Classroom
6 hrs Introduction/ Introduction/ Bellwork Written Work Written Work Written Work
Statement of 1. identify the Overview of Zoom Overview of the Zoom White Fundamen-
Comprehen- elements of the the topic Youtube topic Youtube Discussion Board & Quiz – Individual Quiz – Individual Quiz – tals of
sive Income SCI and dis- FB FB Markers Individual Accountancy,
cribe each of The teacher Messenger The teacher Messenger Class Business,
these items for uploads Google Meet uploads sample Google Meet recitation Small Size The students The students The students And
a service busi- sample Income Google Income Google White answer questions answer questions answer Management
ness and a mer Statement/Stat Classroom Statement/State Classroom PPT Boards (for composed of True composed of True questions 2
chandising busi ement of CamScanner ment of Powerpoint Presentatio exercises) or False, Multiple or False, Multiple composed of (C&E
ness Comprehensiv Comprehensive CamScanner n Choice, and Choice, and True or False, Publishing,
2. prepare an SCI e Income in Income in the Notebook Problem-Solving. Problem-Solving Multiple Inc.)
for a service the google google Group via google Choice, and
business using classroom. . classroom. . Activitiy Friction (The students classroom online Problem-
a single- step Pen/ Pencil download the within the time Solving type of Basic
approach Lesson Proper Lesson Proper Board work and Eraser questionnaire from limit. questions Accounting
3. prepare an SCI online within by Win,
Pre-recorded The teacher the google
for a merchan- Seatwork Yellow the time limit. Ballada
video/audio conducts lecture Paper classroom.
dicing business
using the multi- lecture on how to Answers will be
step approach prepared by prepare a Worksheets scanned using
Fundamentals
the teacher on Statement of CamScanner and of Accounitng
how to prepare Comprehensive Scientific will be uploaded in by Rafael
a Statement of Income under Calculator the google Lopez
Comprehensiv the single-step
classroom within
e Income approach and Financial
under the multiple-step the time limit)
Accounting I
single-step approach by Valix
approach and
Performance Task
multiple-step
approach
Performance Task
P.T. No. 1 – By
Supplemen- Supplementary Performance
pair
tary Learning Learning P.T. No. 1 – By Task
pair
The students
Learning Peer discussion P.T. No. 1 –
choose a partner.
module about about certain The students By pair
the topic questions in choose a partner.
Based on the given
relation to the The students
Live Forum & data, the students
topic Based on the choose a
Group Activi- prepare a
given data, the partner.
ties Statement of
Live Forum & students prepare
Comprehensive
Group Activi- a Statement of Based on the
Assign Income under the
ties Comprehensive given data, the
research work single-step
Income under the students
approach and
Short videocall single-step prepare a
Assessment multiple-step
conference via approach and Statement of
Drills and approach.
zoom or google multiple-step Comprehensiv
exercises set meet for a short approach using e Income
in Google (The students
discussion and google classroom under the
Classroom further download the within the time single-step
instructions problem from the limit. approach and
google classroom. multiple-step
Assessment Answers will be approach
Drills and scanned using within the time
exercises set in P.T. No. 2 – limit.
CamScanner and
Google Individual
will be uploaded in
Classroom
the google The students
classroom within prepare their
the time limit) personal P.T. No. 2 –
 savings/deficit Individual
statement
P.T. No. 2 – covering a period The students
Individual of three (3) prepare their
months applying personal
The students the concept and savings/deficit
prepare their format of a statement
personal business Income covering a
savings/deficit Statement. period of three
statement covering (3) months
a period of three (3) (The students will applying the
months applying be graded based concept and
the concept and on rubrics. Output format of a
format of a will be scanned business
business Income using Income
Statement. CamScanner and Statement.
will be uploaded in
(The students will the google (The students
be graded based classroom) will be graded
on rubrics. Output based on
will be scanned rubrics.)
using CamScanner
and will be
uploaded in the
google classroom)

Bellwork Written Work Written Work Written Wor Fundamen-

4 hrs Statement of 1. discuss the Introduction/ Zoom Introduction/ Zoom White tals of
Changes in different forms Overview of Youtube Overview of the Youtube Discussion Board & Quiz – Individual Quiz – Individual Quiz – Accountancy,
Equity of business the topic FB topic FB Markers Individual Business,
organization Messenger Messenger Class The students The students And
2. prepare an The teacher Google Meet The teacher Google Meet recitation Small Size answer questions answer questions The students Management
SCE for a uploads Google presents online Google White composed of True composed of True answer 2
Single proprie- sample Classroom video Classroom PPT Boards (for or False, Multiple or False, Multiple questions (C&E
torship Statement of CamScanner discussing the Powerpoint Presentatio exercises) Choice, and Choice, and composed of Publishing,
Changes in concepts of CamScanner n Problem-Solving. Problem-Solving True or False, Inc.)
Owner’s Equity SCE Notebook via google Multiple
for a sole- Group (The students classroom online Choice, and
proprietorship Lesson Proper Activitiy Friction download the within the time Problem- Basic
business in the Pen/ Pencil questionnaire from limit. Solving type of Accounting
google The teacher Board work and Eraser the google questions by Win,
classroom discusses the within the time Ballada
classroom.
definition of Seatwork Yellow limit.
Lesson Proper SCE, the Paper Answers will be
owners in scanned using
Fundamentals
Pre-recorded relation to Worksheets CamScanner and
of Accounitng
video/audio equity, items will be uploaded in by Rafael
lecture presented in the Scientific the google Lopez
prepared by SCE, two Calculator classroom within
the teacher approaches in Financial
the time limit)
discussing the determining
Accounting I
definition of income and the
SCE, the preparation of by Valix
owners in SCE via Zoom Performance Task
relation to
equity, items Supplementary
presented in Learning The students
the SCE, two choose a partner. Performance Task
approaches in Peer discussion
Performance
determining about certain Based on the given The students Task
income, and questions in data, the students choose a partner.
the preparation relation to the prepare a The students
of SCE. topic Statement of Based on the choose a
Comprehensive given data, the partner.
Supplemen- Live Forum & Income under the students prepare
tary Learning Group Activi- single-step a Statement of Based on the
Ties approach and Comprehensive given data, the
Learning multiple-step Income under the students
module about Short videocall approach. single-step prepare a
the topic conference via approach and Statement of
zoom or google (The students multiple-step Comprehensiv
meet for a short download the approach using e Income
Live Forum & discussion and
Group Activi- problem from the google classroom under the
further within the time single-step
ties instructions google classroom.
limit. approach and
Answers will be
Assign multiple-step
Assessment scanned using approach
research work Drills and CamScanner and
 exercises set in will be uploaded in within the time
Assessment Google the google limit.
Drills and Classroom classroom within
exercises set
the time limit)
in Google
Classroom

Bellwork Written Work Written Work Written Work Fundamen-

8 hrs Cash Flow 1. discuss the Introduction/ Zoom Introduction/ Zoom White tals of
Statement components Overview of Youtube Overview of the Youtube Discussion Board & Accountancy,
(CFS) and structures the topic FB topic FB Markers Quiz – Individual Quiz – Individual Quiz – Business,
of CFS Messenger Messenger Class Individual And
2. prepare a CFS The teacher Google Meet The teacher Google Meet recitation Small Size The students The students Management
uploads Google uploads sample Google White answer questions answer questions The students 2
sample Cash Classroom Cash Flow Classroom PPT Boards (for composed of True composed of True answer (C&E
Flow CamScanner Statement in the Powerpoint Presentatio exercises) or False, Multiple or False, Multiple questions Publishing,
Statement in google CamScanner n Choice, and Choice, and composed of Inc.)
the google classroom Notebook Problem-Solving. Problem-Solving True or False,
classroom Group in the google Multiple
Lesson Proper Activitiy Friction classroom within Choice, and Basic
Pen/ Pencil (The students the time limit. Problem- Accounting
Lesson Proper The teacher Board work and Eraser Solving in the
download the by Win,
discusses the google
definition of problem from the Ballada
Pre-recorded Seatwork Yellow classroom
SCF and its google classroom.
video/audio Paper within the time
components, Answers will be Performance Task limit.
lecture Fundamentals
prepared by the three Worksheets scanned using
classifications of of Accounitng
the teacher CamScanner and The students
cash flows and by Rafael
discussing the Scientific will be uploaded in choose a partner. Performance Lopez
the definition of the preparation Calculator Task
the google
of SCF.
SCF and its classroom within Based on the Financial
components, given data, the The students
Supplementary the time limit) Accounting I
the three students prepare choose a
classifications Learning a Statement of partner. by Valix
of cash flows Cash Flow under
and the Peer discussion the Direct method Based on the
about certain Performance Task
preparation of
questions in The students using google given data, the
SCF. choose a partner. classroom within students
relation to the the time limit. prepare a
Supplemen- topic Statement of
Based on the given
 tary Learning data, the students Cash Flow
Live Forum & prepare a under the
Learning Group Activi- Statement of Cash Direct method
module about ties Flow under the within the time
the topic Direct method. limit.
Short videocall
Live Forum & conference via (The students
Group Activi- zoom or google download the
Ties meet for a short problem from the
discussion and google
Assign further
research work classroom.
instructions
Output will be
Assessment scanned using
Assessment
Drills and CamScanner and
Drills and will be uploaded
exercises set exercises set in
Google in the google
in Google
Classroom Classroom classroom within
the time limit)

Bellwork Written Work

16 Analysis and 1. define the Introduction/ Introduction/ Zoom White Written Work Written Work Fundamen-
hrs Interpreta- measurement Overview of Zoom Overview of the Youtube Discussion Board & Quiz No. 1 - tals of
tion of levels namely, the topic Youtube topic FB Markers Quiz No. 1 - Individual Quiz No. 1 - Accountancy,
Financial liquidity, FB Messenger Class Individual Individual Business,
Statements solvency, The teacher Messenger Video about Google Meet recitation Small Size The students And
stability, and uploads online Google Meet understanding Google White The students answer questions The students Management
profitability video about Google the contents of Classroom PPT Boards (for answer questions answer 2
in relation to
2 perform vertical understanding Classroom the financial Powerpoint Presentatio exercises) (C&E
in relation to Horizontal and questions in
and horizontal the contents of CamScanner reports. CamScanner n Publishing,
Horizontal and Vertical Analysis relation to
analysis of Fi- the financial Notebook Inc.)
nancial state- Group Vertical Analysis composed of True Horizontal and
reports in the
ments of a Lesson Proper Activitiy Friction composed of True or False, Multiple Vertical
google
single- proprie- classroom. Pen/ Pencil or False, Multiple Choice, and Analysis Management
Video about the
torship Board work and Eraser Choice, and Problem Solving. composed of Advisory
concept of
3. compute and Problem Solving. True or False, Servies 2 by
liquidity,
Interpret finan- Lesson Proper Seatwork Yellow Quiz No. 2 - Multiple Franklin
solvency,
cial ratios, wor- Paper Quiz No. 2 - Individual Agamata
stability, and Choice, and
king capital, Pre-recorded Individual
profitability, the Problem
gross profit ratio, Worksheets
net profit ratio, video/audio traditional The students ans The students ans Solving. SEC Website:
receivable lecture models of Scientific wer questions in wer questions in www.sec.gov.
turnover, invent- prepared by financial Calculator relation to Liquidity relation to Quiz No. 2 - ph
tory turnover, the teacher statements Individual
and Solvency ratios Liquidity and
debt-to-equity discussing the analysis,
ratio, and the concept of computations of composed of True Solvency ratios The students
like liquidity, financial mix or False, Multiple composed of True answer
solvency, ratios and Choice, and or False, Multiple questions in
stability, and interpretations Problem Solving. Choice, and relation to
profitability, the of the results. Problem Solving.
traditional Quiz No. 3 – Liquidity and
models of Individual Quiz No. 3 – Solvency ratios
financial Supplementary composed of
Individual
statements Learning The students ans True or False,
analysis, wer questions in The students ans Multiple
computations Peer discussion
relation to wer questions in Choice, and
of financial mix about certain
questions in Profitability ratios relation to Problem
ratios and
interpretations relation to the composed of True Profitability ratios Solving.
of the results. topic or False, Multiple composed of True
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Supplemen- Live Forum & Problem Solving. Choice, and Individual
tary Learning Group Activi- Problem Solving.
ties (The students The students
Learning Short videocall answer
download the (The students
module about conference via questions in
questionnaire from take the quizzes
the topic zoom or google relation to
meet for a short the google online via google
classroom. classroom within Profitability
Live Forum & discussion and
Group Activi- further Answers will be the time limit) ratios
Ties instructions) scanned using composed of
CamScanner and True or False,
Assign Assessment will be uploaded in Multiple
research work Drills and Choice, and
the google
exercises set in Problem
Assessment Google classroom within
the time limit) Solving.
Drills and Classroom
exercises set
in Google
Classroom Performance
Performance
Performance Task Task Task
The students will The students will The students
be grouped into five be grouped into will be grouped
(5). five (5). into five (5).
The students will The students will The students
download from the download from the will download
SEC website the SEC website the from the SEC
latest three-year latest three-year website the
financial financial latest three-
statements of a statements of a year financial
certain publicly- certain publicly- statements of
listed company in listed company in a certain
the Philippines, and the Philippines, publicly-listed
perform vertical and perform company in the
and horizontal vertical and Philippines,
analysis as well as horizontal analysis and perform
compute the as well as vertical and
relevant financial compute the horizontal
ratios to come up relevant financial analysis as
with a ratios to come up well as
comprehensive and with a compute the
scientific analysis comprehensive relevant
of the company’s and scientific financial ratios
financial position analysis of the to come up
and performance. company’s with a
financial position comprehensive
(Students will be
and performance. and scientific
graded based on
analysis of the
rubrics. Output will (Students will be company’s
be scanned using graded based on financial
CamScanner and rubrics. Output position and
will be uploaded in will be scanned performance.
the google using
classroom on or CamScanner (Students will
 before the and will be be graded
deadline) uploaded in the based on
google rubrics)
classroom on or
before the
deadline)
8 hrs Accounting The learners… Introduction/ Introduction/ White Written Work Written Work Written Work Fundamen-
Books – 1. differentiate the Overview of Zoom Overview of the Zoom Recapitutio Board & tals of
Journal and journal from the the topic Youtube topic Youtube n (ABM1) Markers Quiz - Individual Quiz - Individual Quiz - Accountancy,
Ledger general ledger FB FB Individual Business,
2. determine the Upload pre- Messenger Play pre- Messenger Bell work Based on the given Based on the And
normal balance recorded Google Meet recorded Google Meet Notebook/ business given business Based on the Management
of an account video/audio Google video/audio Google Lesson General transactions, the transactions, the given business 2
3.prepare journal lecture on the Classroom lecture on the Classroom Proper Journal/ (C&E
students prepare students prepare transactions,
entries to record concepts of CamScanner concepts of Powerpoint General Publishing,
normal normal balance, journal entries and journal entries and the students
basic business CamScanner Group Dis- Ledger Inc.)
transaction balance, preparation of Cussion/ post them to the T- post them to the prepare journal
4. determine ba- preparation of journal entries Activities Friction Accounts. T-Accounts using entries and
lances of ac- journal entries and T-accounts Pen/ Pencil google classroom post them to Basic
counts using and T- via Zoom Board Work and Eraser (The students within the time the T- Accounting
the t-accounts accounts Practice download the
Lesson Proper limit. Accounts. by Win,
Yellow problem from the Ballada
Lesson Proper Paper (for
The teacher google classroom.
Pre-recorded discusses the exercises) Output will be
video/audio source scanned using Performance Task Fundamentals
lecture documents Scientific of Accounitng
CamScanner and
prepared by used as a basis Calculator The students by Rafael
will be uploaded in choose a partner.
the teacher on in recording Lopez
the google
the source transactions,
documents journal entries, classroom within Based on the
used as a the logic of the time limit) given business
basis in debiting and transactions, the
recording crediting, students prepare
transactions, posting and Performance
Performance Task journal entries and
journal entries, footing via Task
post them to the
the logic of Zoom
T-Accounts using
debiting and
crediting, Supplementary The students google classroom The students
posting and Learning choose a partner. within the time choose a
 footing. limit. partner.
Peer discussion Based on the given
Supplementary about certain business Based on the
Learning questions in given business
transactions, the
relation to the transactions,
Learning students prepare
topic
module about journal entries the students
the topic Live Forum & (using a two- prepare journal
Group Activi- column journal entries (using
Live Forum & ties a two-column
sheet) and post
Group Activi-
them to the T- journal sheet)
Ties Short videocall Accounts. and post them
conference via to the T-
Assign zoom or google
research work (The students Accounts.
meet for a short download the
discussion and
Assessment problem from the
further
Drills and instructions google classroom.
exercises set Output will be
in Google Assessment scanned using
Classroom Drills and CamScanner and
exercises set in will be uploaded in
Google the google
Classroom
classroom within
the time limit)

White Written Work Written Work Written Work

2 hrs Basic 1. identify the Introduction/ Zoom Introduction/ Zoom Bell work Board & Fundamen-
Documents types of bank Overview of Youtube Overview of the Youtube Markers Quiz-Individual Quiz-Individual Quiz-Individual tals of
and accounts nor- the topic FB topic FB Lesson Accountancy,
Transactions mally main- Messenger Messenger Proper The students The students The students Business,
Related to tained by a The teacher Google Meet The teacher Google Meet Notebook/ answer questions answer questions answer And
Bank business uploads online Google plays online Google Group Dis- General composed of True composed of True questions Management
Deposits video Classroom video Classroom Cussion/ Journal/ or False, Multiple or False, Multiple composed of 2
2. differentiate a discussing the CamScanner discussing the Powerpoint Activities General Choice, and Choice, and True or False, (C&E
savings ac- different different CamScanner Ledger Problem-Solving. Problem-Solving Multiple Publishing,
count from a documents, documents, Board Work using google Choice, and Inc.)
current or transactions transactions Practice Friction classroom within Problem-
 checking ac- and events and events Pen/ Pencil (The students the time limit. Solving
count related to bank related to bank and Eraser download the Basic
deposits, the deposits, the questionnaire from Accounting
3. prepare bank difference difference Yellow by Win,
the google
Deposit and between between Paper (for Ballada
Withdrawal savings and savings and exercises) classroom.
Slips checking checking Answers will be
account, account, sample Scientific scanned using
Fundamentals
4. identify and sample bank bank deposit Calculator CamScanner and of Accounitng
prepare checks deposit and and withdrawal will be uploaded in by Rafael
withdrawal slips, checks the google Lopez
5. identify and slips, checks and bank
classroom within
understand the and bank statements
contents of a statements via Zoom the time limit)
bank statement
Lesson Proper
Lesson Proper The teacher
discusses the Performance
Performance Task
Pre-recorded different Performance Task Task
video/audio documents,
lecture transactions The students will
The students will
prepared by and events be grouped into The students
be grouped into five
the teacher on related to bank five (5). They will will be grouped
(5). They will collect
the different deposits, the collect samples of into five (5).
samples of basic
documents, difference basic bank They will
bank documents
transactions between documents such collect
such as but not
and events savings and as but not limited samples of
limited to bank
related to bank checking to bank deposit basic bank
deposit slip, bank
deposits, the account, sample slip, bank documents
withdrawal slip,
difference bank deposit withdrawal slip, such as but not
passbook, bank
between and withdrawal passbook, bank limited to bank
statement, check
savings and slips, checks statement, check deposit slip,
etc.
checking and bank etc. bank
account, statements withdrawal slip,
(Students will be
sample bank via Zoom (Students will be passbook,
deposit and graded based on bank
graded based on
withdrawal rubrics. Output statement,
rubrics. Output
slips, checks Supplementary will be scanned check, etc.
will be scanned
and bank Learning using
using
statements Peer discussion CamScanner and (Students will
 about certain will be uploaded CamScanner be graded
Supplementary questions in in the google and will be based on
Learning relation to the classroom on or uploaded in the rubrics.)
topic before the google
Learning deadline) classroom for
module about
discussion and
the topic Live Forum &
Group Activi- critiquing)
Ties
Live Forum & Short videocall
Group Activi- conference via
Ties zoom or google
meet for a short
Assign discussion and
research work further
instructions

Assessment
Assessment
Drills and
Drills and exercises set in
exercises set Google
in Google Classroom
Classroom

10 Bank 1. describe the Introduction/ Zoom Introduction/ Zoom White Written Work Written Work Written Work
hrs Reconcilia- nature of a Overview of Youtube Overview of the Youtube Bell work Board & Fundamen-
tion bank reconci- the topic FB topic FB Markers Quiz No. 1 – Quiz No. 1 – Quiz No. 1- tals of
Statement liation state- Messenger Messenger Lesson Individual Individual Individual Accountancy,
ment The teacher Google Meet The teacher Google Meet Proper Business,
2. identify uploads online Google plays online Google Notebook/ The students The students The students And
common video Classroom video Classroom Group Dis- General answer questions answer questions answer Management
reconciling discussing CamScanner discussing Powerpoint Cussion/ Journal/ composed of True composed of True questions 2
items and des- overview of overview of CamScanner Activities General or False, Multiple or False, Multiple composed of (C&E
cribe each of bank bank Ledger Choice, and Choice, and True or False, Publishing,
them reconcialiation reconcialiation Board Work Problem-Solving. Problem-Solving. Multiple Inc.)
3. analyze the ef- in the google in the google Practice Friction Choice, and
fects of the classroom classroom Pen/ Pencil Problem-
 and Eraser Solving. Basic
identified recon- Lesson Proper Lesson Proper Accounting
ciling items Yellow Quiz No. 2- by Win,
4. prepare a bank Pre-recorded The teacher Paper (for Individual Quiz No. 2- Ballada
reconciliation video/online discusses the exercises) Quiz No. 2- Individual
statement lecture nature of bank Individual The students
prepared by reconci- Scientific solve problems The students Fundamentals
the teacher on liation Calculator The students solve related to the solve problems of Accounitng
the nature of a statement, the problems related to related to the by Rafael
preparation of
bank reconci- common the preparation of Lopez
preparation of
bank reconciliation
liation reconciling bank reconciliation
statement,the items, the ef- statement. bank
statement. reconciliation Financial
common fects of the Accounting by
reconciling identified (The quizzes will statement.
(The students be administered Valix
items, the ef- reconciling
fects of the items, and how download the through google
identified to prepare a problem/questionna classroom within
reconciling bank ire from the google the time limit)
items, and how reconciliation classroom.
to prepare a statement Answers will be Performance Task
bank scanned using
reconciliation Supplementary
CamScanner and
statement Learning
will be uploaded in The students will
Supplementary Peer discussion the google be grouped into
Learning about certain classroom within five (5). Based on
Learning questions in the time limit) the given data or
module about relation to the
the topic topic transactions, they
will prepare a
Performance Task Bank Performance
Live Forum & Live Forum & Reconciliation
Group Activi- Task
Group Activi- Statement using
Ties Ties google classroom
Short videocall The students will
Assign within the time
conference via be grouped into five The students
research work zoom or google (5). Based on the limit.
will be grouped
meet for a short given data or
discussion and into five (5).
transactions, they Based on the
further
 Assessment instructions will prepare a Bank given data or
Reconciliation transactions,
Drills and Assessment Statement. they will
exercises set Drills and
prepare a
in Google exercises set in (The students
Classroom Google Bank
download the Reconciliation
Classroom
problem/questionna Statement.
ire from the google
classroom.
Answers will be
scanned using
CamScanner and
will be uploaded in
the google
classroom within
the time limit)

12 Accounting 1. perform the Introduction/ Zoom Introduction/ Zoom White Written Work Written Work Written Work Fundamen-
hrs Practice Set steps in the Overview of Youtube Overview of the Youtube Recapitutio Board & tals of
accounting the topic FB topic FB n (ABM1) Markers Quiz – Individual Quiz – Individual Quiz – Accountancy,
cycle, from pre- Messenger Messenger Individual Business,
paration of docu- The teacher Google Meet The teacher Google Meet Bell work Based on the given Based on the And
ments to the pre- uploads an Google plays an online Google Notebook/ data or business given data or Based on the Management
paration, analysis, online video in Classroom video in the Classroom Lesson General transactions, the business given data or 2
and interpretation the google CamScanner google Powerpoint Proper Journal/ students prepare transactions, the business (C&E
of financial state- classroom classroom CamScanner General Publishing,
the necessary students prepare transactions,
ments explaining the explaining the Group Dis- Ledger Inc.)
process process involve Cussion/ journal entries, post the necessary the students
involve in in Activities Friction the journal entries journal entries, prepare the
accomplishing accomplishing Pen/ Pencil to the T-account, post the journal necessary Basic
the Accounting the Accounting Board Work and Eraser prepare a Trial entries to the T- journal entries, Accounting
Practice Set Practice Set Practice Balance, and account, prepare post the by Win,
Yellow prepare Financial a Trial Balance, journal entries Ballada
Lesson Proper Paper (for
Statements. and prepare to the T-
Lesson Proper exercises)
Pre-recorded The teacher Financial account,
Statements using prepare a Trial Fundamentals
video/audio discusses the Scientific google classroom Balance, and of Accounitng
lecture flow how to Calculator within the time prepare by Rafael
prepared by accomplish the (The students limit. Financial Lopez
the teacher on Accounting download the Statements.
how to Practice Set via problem from the
accomplish the Zoom google classroom.
Accounting
Answers will be Performance Task
Pratice Set
Supplementary scanned using Individual task
Learning CamScanner and
Peer discussion will be uploaded in Based on the data
Supplementary about certain the google given for
Learning questions in classroom within accomplishing the
Learning relation to the the time limit) Performance
Accounting
module about topic Task
the topic Practice Set, the
students perform Individual task
Live Forum & Performance Task the complete
Live Forum & Group Activi- steps of the Based on the
Group Activi- Ties Individual task accounting cycle data given for
Ties Short videocall from the accomplishing
conference via Based on the data
Assign preparation of the Accounting
zoom or google given for
research work meet for a short documents to the Practice Set,
accomplishing the preparation of
discussion and the students
Assessment further Accounting financial perform the
Drills and instructions Practice Set, the statements complete steps
exercises set students perform including analysis of the
in Google the complete steps or interpretation of accounting
Classroom Assessment of the accounting the financial cycle from the
Drills and cycle from the
exercises set in statements data. preparation of
preparation of
Google documents to
Classroom documents to the (The students the preparation
preparation of download the of financial
financial problem or given statements
statements data, from the including
including analysis google classroom. analysis or
or interpretation of Output will be interpretation
 the financial scanned using of the financial
statements data. CamScanner and statements
will be uploaded in data.
(The students the google
download the classroom within
problem or given the time limit)
data, from the
google classroom.
Output will be
scanned using
CamScanner and
will be uploaded in
the google
classroom within
the time limit)

6 hrs Income and 1. define income Introduction/ Introduction/ Zoom White Fundamen-
Business and business Overview of Overview of the Youtube Recapitutio Board & tals of
taxation taxation and its the topic topic FB n (ABM1) Markers Written Work Written Work Written Work Accountancy,
principles and Messenger Business,
processes The teacher The teacher Google Meet Bell work Quiz No. 1 – Quiz No. 1 – Quiz No. 1 – And
2. prepare the uploads a plays a short Google Notebook/ Individual Individual Individual Management
list of sources short video clip video clip on the Classroom Lesson General 2
of gross in- on the importance of Powerpoint Proper Journal/ The students The students The students (C&E
come from importance of taxation via CamScanner General answer questions answer questions answer Publishing,
compensation taxation in the Zoom Group Dis- Ledger composed of True composed of True questions Inc.)
and gross in- google Cussion/ or False, Multiple or False, Multiple composed of
come from classroom Activities Friction Income and
Choice, and Choice, and True or False,
business, and Lesson Proper Pen/ Pencil Business
the correspond- Board Work and Eraser Problem-Solving in Problem-Solving Multiple Taxation by
ing personal Lesson Proper The teacher Practice relation to the topic in relation to the Choice, and Win Ballada
and additional discusses via Yellow on definition of topic on definition Problem-
deductions Pre-recorded Zoom the basic Paper (for income and of income and Solving in Income and
3. explain the pro- video/lecture principles and exercises) business taxation, business taxation, relation to the BusinessTaxa
cedure in the prepared by processes of its principles and its principles and topic on tion by Edwin
computation of the teacher on income and Scientific processes, the processes, the definition of Valencia
gross taxable the basic business Calculator
sources of gross sources of gross income and
income and tax principles and taxation, BIR Website:
due processes of sources of income, including income, including business
4. prepare the BIR income and gross income, personal and personal and taxation, its www.bir.gov.p
forms business deductions, additional additional principles and h
5. explain the taxation, computation of deductions deductions its
principles and sources of gross taxable principles and Quiz No. 2 –
purposes of gross income, income and tax Individual
taxation deductions, due, preparation Quiz No. 2 –
6. distinguish indi- computation of of BIR forms, Quiz No. 2 – Individual The students
vidual from gross taxable individual vs. Individual answer
business tax- income and tax business tax, The students questions
ation due, and the The students answer questions composed of
7. compute the preparation of computation of answer questions composed of True True or False,
gross taxable BIR forms, gross taxable composed of True
income and tax individual vs. income and tax or False, Multiple Multiple
or False, Multiple Choice, and Choice, and
due business tax, due.
Choice, and Problem-Solving Problem-
and the
computation of Problem-Solving in in relation to the Solving in
gross taxable Supplementary relation to the topic topic on principles relation to the
income and tax Learning on principles and and purposes of topic on
due. Peer discussion purposes of taxation, individual principles and
about certain taxation, individual
questions in and business purposes of
and business taxation, and taxation,
Supplementary relation to the
Learning topic taxation, and computation of individual and
computation of gross taxable business
Learning gross taxable income and tax taxation, and
module about income and tax due. computation of
the topic due. gross taxable
Live Forum &
Group Activi- income and tax
(The students
Live Forum & Ties download the (The quizzes are due.
Group Activi- Short videocall
Ties questionnaire, from administered
conference via
Assign the google using google
zoom or google
research work meet for a short classroom. Output classroom within
 discussion and will be scanned the time limit)
further using CamScanner
instructions and will be Performance Task
Assessment
uploaded in the
Drills and The students will Performance
exercises set Assessment google classroom be grouped into Task
in Google Drills and within the time limit) five (5). They will
Classroom exercises set in collect samples of
Google
the different BIR
Classroom The students
Performance Task forms. will be grouped
(The students will into five (5).
be graded based They will
The students will on rubrics. Output collect
be grouped into five will be scanned samples of the
(5). They will collect using different BIR
samples of the CamScanner and forms.
different BIR forms. will be uploaded in (The students
the google
(The students will will be graded
classroom within
be graded based based on
the time limit)
on rubrics. Output rubrics)
will be scanned
using CamScanner
and will be
uploaded in the
google classroom
within the time limit)

IV. Ancillaries

A. Instructional Methods Online

Video conferencing, Readings, Writing reflections, Peer assessment, Feedback
 Readings Textbook: Fundamentals of Accountancy, Business and Management by C&E Publishing

B. Technological Laptop/smart phones with Google classroom and Zoom applications will be utilized
Requirements
C. Course Requirements Completed Worksheets
Accomplished Accounting Practice Set
Individual Reporting
Quizzes
Essay/ Reflective Writing
Video Making
Shall attend meetings in zoom or video calls.

D. Grading System DO #8, s. 2015 – Classroom Assessment

ABM 2
Written Work – 25%
Performance Task – 45%
Quarterly Assessment – 30%

E. Percentage of Passing 75%

F. Submission policies Make sure to submit all requirements on time as indicated in the course guide.
All requirements shall be submitted 3 days after the last meeting of the semester.
Submitted files shall be in pdf format.
Take the online quizzes as announced and turn them in on time too.

G. Communication policies ANNOUNCEMENTS:

Announcements will be posted in Google Classroom – Stream and this will also automatically be sent to students’ emails via google classroom.
Checking of messages regularly is necessary as they contain important information about upcoming activities or class concerns.

QUESTIONS:
 
Questions related to the course such as clarifications about assignments, course materials, or assessments shall be posted the Google Classroom-Stream. Classmates may share
inputs or insights to answer the concern.
For concerns related to the course which need private discussion with the teacher, students may use Facebook messenger or Email or text.

G. Communication policies EMAIL:

 When submitting messages, please do the following:
Put a NAME, STRAND & Section, Concern/Task and WEEK, AND MESSAGE SUBJECT.
{ For Example: Florie May Cabria, ABM-1A, Assign, 2nd Week }
Note:
Do not send message asking general information about the class, please post those in the Google Classroom-Stream

VIRTUAL OFFICE HOUR:

Twice a week the teacher will be available for virtual consultation. Virtual office hours will be one hour in the morning and one in the afternoon using group chat and Facebook
messenger or Email. Concerns and messages sent through email will also be answered during the announced virtual office hours.

TYPE OF COMMUNICATION: Written

H. Netiquette Compose your comments and messages in a positive, supportive and constructive manner.
• Give honest feedback. • Observe virtual office hours. • Be proactive and active learner always.
•Avoid uttering swear words, visiting inappropriate sites. • Observe proper behavior in the virtual classroom.
I. Teacher’s Personal
Information
J. List of Readings, videos Books:
and links Financial Accounting vol. 3 by Conrado T. Valix
Management Advisory Services vol. 2 by Franklin T. Agamata
Income Taxation by Rex B. Banggawan

Research and Publication:

International Accounting Standards Board, International Accounting Standard 1, Presentation of Financial Statements, January 1, effective on or after January 1,2009
International Accounting Standards Board, International Accounting Standard 7, Statement of Cash Flows, January 1, effective on or after January 1, 2017
International Accounting Standards Board, International Financial Reporting Standards, The Conceptual Framework for Financial Reporting, September 2010

Videos:
Financial Statement Analysis https://www.youtube.com/watch?v=uUnP5qkbQ20
Ratio Analysis https://www.youtube.com/playlist?list=PLp8BSCLLWBUDX4ouHHGIejiGi1vHrPE6h
Statement of Cash Flows https://www.youtube.com/watch?v=BmZ0JR2MXNc&list=PLRhH9w2eNxdMySq_U5G26SSrxITkTPz3o&index=15

PDF:
http://schoolofeducators.com/wp-content/uploads/2009/06/bank-reconciliation.pdf
http://ncert.nic.in/ncerts/l/keac105.pdf

Other Links:
www.accounting-simplified.com
www.ifrs.org
PREPARED BY:
MR. RONEIL M. WENCESLAO (UCLM)
MS. KIMBERLY NICANOR (UC-BANILAD)
MR. JOSELITO SO (UC-MAIN)
MS. CYNTHIA AGAPAY (UC-MAIN)
REVIEWED BY:
MR. RONEIL M. WENCESLAO
ABM Coordinator, UC-LM Campus
APPROVED BY:
DR. DANIELITA B. PATINDOL
Assistant Principal, UC-LM Campus
DR. SEVERINA B. CHIN
Principal, UC-LM Campus