Mother Mary Eugenie Center of Studies and Schools, Inc.

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map
Grade : 11&12 Semester : 2nd
Subject Title : Fundamentals of Accountancy and Business Management No. of Hours/Semester : 80 Hours
Prerequisites :
Core Subject Description: This is an introductory course in accounting, business, and management data analysis that will develop students’ appreciation of accounting as a language of
business and an understanding of basic accounting concepts and principles that will help them analyze business transactions.
Culminating Performance Standard: The learner shall be able to prepare journal entries, post to the ledger, prepare the trial balance, worksheet, adjusting entries and complete the accounting
cycle of a merchandising business.
Third Quarter Highest Thinking Skill to Assess Highest Enabling Strategy to Use
in Developing Highest Thinking
Skill to
Assess
Content Content Performance Learning Competencies
Standards Standard
1. Introduction KUD RBT Level Assessment Technique Enabling Teaching Strategy
to Accounting The learners The learner shall The learners… General
demonstrate an be able to… Strategy
understanding of cite specific 1. Define Accounting K
… examples in which Remembering QA WW PC
accounting is used Narrow Representations Questions and
the definition, in making business (MC, Fill Discussions
nature, function, decisions in the Ask the learners “Is
and history of Blanks, accounting
accounting Matching, important to you?”.
True or Leave this question
False) unanswered. Remind
the learners that you
will ask this question
again after you
discuss the
introduction to
accounting.
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map
2. describe the nature of K Understanding Narrow Representations Questions and
accounting (MC, Fill Discussion
in the
Blanks,
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map
Matching, 2. Ask the learners
True or the following
False) questions:
a. Do your parents
ask how you spend
your allowance
every
day?
b. When deciding
between buying a
bottle of soft drinks
or
fruit juice, what is the
basis of your
decision?
Do you compare the
prices of both and
then decide?
c. When going
home,
do you sometimes
choose to walk from
school rather than
riding a jeepney
because
you want to save?
3. explain the functions of K Understanding Narrow Representations Questions and
accounting in business (MC, Fill Discussions
in the Ask the learners to
Blanks, comment on why
Matching, accounting is
True or considered as the
False) language of business.
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

4. narrate the history/origin U Applying Open- Connections Role Playing

of accounting ended Divide the class into 2
(Essay) groups. The first
Business group will act out the
Cases definition of
accounting while the
second
group will act out
the evolution/history
of accounting.
2. Branches of the varied 1. make a list of 1. differentiate the K Understanding Narrow Representations Concept Map
Accounting branches and business within the branches of accounting (MC, Fill Draw a big tree
areas of community on the in the with eight
accounting, types of Blanks, branches. As
particularly 1. accounting Matching, you discuss the topic,
financial services they True or write the particular
accounting 2. require 2. solve False) branch of accounting
management exercises in the you are discussing on
accounting 3. identification of the each branch.
government branches of Label the root of the
accounting 4. accounting tree as ’Accounting’.
auditing 5. tax described through 2. explain the kind/type of U Applying Open- Connections Boardwork
accounting 6. the types of services rendered in each ended Prepare eight
cost accounting services rendered of these branches (Essay) flashcards with the
7. accounting Business branches of
education 8. Cases accounting written in
accounting every card.
research Write the following on
a sheet of Manila
paper and ask a
learner to identify
what branch of
Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

accounting renders
this service:
1.Preparation of
general-purpose
financial statements
Answer: Financial
2.Evaluation of
the performance
of a sales
department
Answer :
Managerial
3.Develop standards
to address a new
business set up
Answer: Accounting
Research
4.Review tax
compliance of
the business
Answer: Tax
Accounting
5.Evaluate whether
a branch of the
business complies
with the collection
and deposit policy
of the company
Answer: Auditing
(Internal)
6.Review whether
the financial
statements are
presented fairly
Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map
and in compliance
with
accounting standards
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

Answer: Auditing
(External)
7.Report on the
spending of
government funds
Answer: Government
Accounting
8.Report on the
total cost of
materials and labor
used in the
production Answer:
Cost Accounting
9.Conducting
lectures on
accounting topics
Answer: Accounting
Education
3. Users the external and 1. solve 1. define external users K Remembering Narrow Representations 1.Ask the learners
of internal users of exercises and and gives examples (MC, Fill to recall the
Accounting financial problems on the in the definition of
Information information identification of Blanks, accounting and why
users of Matching, accounting is
information, type True or considered as the
of decisions to be False) language of
made, and type 2. define internal users K Remembering Narrow Representations business.
of information and give examples (MC, Fill Accounting
needed by the in the information helps
users 2. cite Blanks, users to make
users of financial Matching, better financial
information and True or decisions.
identify whether False) 2.By emphasizing
they are external on the
or internal users communicating part
Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map
of the definition of
accounting, ask the
learners what
Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

business they
would want to
enter into.
Possible answers:
• buying and
selling of cars
• boutique
• gasoline station
• bakery
3. From the
businesses
enumerated, choose
one business and
use this as your
example. Ask the
learners: “If you are
the owner, what do
you want to know
about the business?
What possible
decisions can
accounting
support?”
Possible answers on
information needs:
• How much
income have I
earned for a
certain period?
• How much
receivables do
I have?
• How much do I
owe my suppliers?
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

• How much is
the value of my
inventory?
Possible answers on
decision support
• Will I be able to
pay my liabilities if
I earn this much?
• Can I expand my
business? Will I
be able to afford
buying new
equipment?
• Do I need to
adjust my selling
price?
• Do I need to
cut costs?
3. identify the type of U Applying Open- Connections Boardwork
decisions made by each ended Divide the class into
group of users (Essay) two groups. Require
Business them to act out
Cases internal and external
users of accounting
information. Give
them five to ten
minutes
to meet and prepare
for their presentation.
Each group should be
able to present the
information needs of
the different users
and relate these
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

information to their
decision-making
process.
4. describe the type of U Analyzing Open- Communication “What if you are from
information needed by ended a Local Government
each group of users (Essay) Unit
Business (City/Municipality)?
Cases Do you think the
Local Government (
City/Municipality) will
be interested
with your accounting
reports/records?”
Leave this question
hanging and
introduce to the topic
for this lecture.
Emphasize to the
learners
that the focus of your
discussions are the
users of accounting
information and their
information needs.
4. Forms of the various forms 1. differentiate the 1. differentiate the forms of K Understanding Narrow Representations 1. Ask them the
Business of business forms of business business organization (MC, Fill following questions:
Organizations organization, as organization in in the How much is your
follows: 1. sole / terms of nature of Blanks, daily allowance?
single ownership 2. make Matching, • How much is
proprietorship 2. a list of existing True or your daily
partnership 3. business entities in False) allowance?
their community • Do you know
that with your
daily
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

corporation 4. and identify the allowance you can

cooperatives form of business own a company?
organization 2.Link the answers
of the learners.
Tell them their daily
allowance can be
used to buy shares of
stock of a corporation
and that they
will become
the owner of
such a
company”.
3.Inform them of
the subject matter of
your
lecture
2. identify the advantages U Analyzing Open- Communication Divide the class into
and disadvantages of ended four groups. 1.
each form (Essay) Assign each group a
Business form of business
Cases organization. 2.
Assign a group
leader/reporter for
every group. 3. Ask
each group to list
down at least three
businesses in their
locality or in the
country • For every
business, the learner
will identify the
business activities,
products or services
offered by each
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

business. • The
group may be asked
to identify the
owners of every
businesses listed. 4.
Ask the group leader
or reporter to
present the output
of each group
5. Types of the types of 1.differentiate the 1. compare and contrast K Understanding Narrow Representations 1. Give
Business business types of business the types of business (MC, Fill Local
According to according to according to according to activities in the Example
Activities activities, activities Blanks, and
particularly: 1. Matching, Application
service business 2. make a list True or • Ask the
2. merchandising of businesses False) learners how the
business 3. in their following earn
manufacturing community profits:
business according to • Bruno’s
their activities Barber Shop
• Clean Ko Place
Mo Cleaning
Services
• Tutorial Services
• Manila Hotel
• Cynthia’s Food
Vendor
• Susan’s
Roses Flower
Shop
• Wash Your
Problem Laundry
Shop
• Bread Pit Bakery
Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map
• Cut and Face
Parlor
• Fish Be With
You Fish Shop
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

2. identify the advantages, U Analyzing Open- Communication Provide local

disadvantages, and business ended examples. You can
requirements of each type (Essay) use the activity
Business below.
Cases 1.Ask the learners
to think of five
companies/stores
who do service,
merchandising and
manufacturing
2.Call on a
learner and ask
why those
businesses were
categorized as
service,
merchandising or
manufacturing
6. accounting identify generally 1. explain the varied U Applying Open- Connections Concept Map
Accounting concepts and accepted accounting concepts and ended Connect to a real
Concepts principles accounting principles (Essay) life situation
and principles Business 1.Remind the
Principles Cases learners that the
topic revolves on
possible violations
of the principles
and that they need
to be aware of it.
2.Hand out a
copy of an article
made
specifically for this
lesson
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

3. Let them read and

answer the text
quietly for 10
minutes.
2. solve exercises on U Evaluating Open- Reasoning and A. Concept check.
accounting principles as ended Proof Use the following
applied in various cases (Essay) multiple choice
Business questions for
Cases practice. Ask the
students to answer
the following
multiple choice
questions: Provide
local examples. You
can use the activity
below. Accounting
principles. Indicate
which principles are
violated 1. The
owner-manager
bought a computer
for personal use. The
invoice was given to
the accountant who
recorded it as an
asset of the business.
7. The the accounting solve problems 1. illustrate the U Applying Open- Connections Connect to a real
Accounting equation applying the accounting equation ended life situation.
Equation accounting (Essay) 1. Place the
equation Business accounting equation
Cases at the board.
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

2.Ask the learners

for tenexamples of
business transactions
3.Prove that for
every transaction
the accounting
equation
should always
balance.
2. perform operations U Evaluating Open- Reasoning and Concept check. Use
involving simple cases ended Proof the following
with the use of (Essay) question set for
accounting equation Business practice. For each
Cases transaction, tell
whether the assets,
liabilities and equity
will increase (I),
decrease (D) or is not
affected (NE)
8. Types of the five major define, identify, 1. discuss the five major K Understanding Narrow Representations Give local examples
Major accounts, and classify accounts (MC, Fill and applications: Ask
Accounts namely, 1. accounts in the the learners how
assets 2. according to the Blanks, they understand
liabilities 3. five major types Matching, assets, liabilities and
capital 4. True or equity by asking
income False) them to give
5. expenses examples of each.
2. cite examples of each U Applying Open- Connections Provide local
type of account ended examples. You can
(Essay) use the activity
Business below. Identify
Cases
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

3. prepare a Chart of U Evaluating Open- Reasoning and where you classify

Accounts ended Proof the following items
(Essay)
Business
Cases
9. Books of the two major differentiate a 1. identify the uses of the K Understanding Narrow Representations Ask the learners,
Accounts types of books of journal from a two books of accounts (MC, Fill “from the definition,
accounts, ledger and identify in the where do we record
namely, journal the types of Blanks, the transactions that
and ledger journals and Matching, we have identified?
ledgers True or What are the tools
False) that we use to
document these
transactions? How
important are these
records in
accounting?”
2. illustrate the format of U Applying Open- Connections Identify what special
a general and special ended journal that is
journals (Essay) applicable for the
Business following
Cases transactions: 1.
3. illustrate the format of U Applying Open- Connections Collected PHP10,000
a general and subsidiary ended from a customer in
ledger (Essay) payment of his
Business account. Answer:
Cases Cash Receipts
Journal 2. Bought
100 pieces of mugs
to be sold in the
store amounting to
PHP1,500 on
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

account. Answer:
Purchase Journal.
10. Business the business identify business 1. describe the nature U Analyzing Open- Communication Group Discussion
Transactions transactions and and nonbusiness and gives examples of ended Group the learners
and Their their analysis, to transactions, business transactions (Essay) into three and ask
Analysis As include definition enumerate the Business them to think of a
Applied to the and nature of types of business Cases service business.
Accounting business documents, recite After coming up
Cycle of a transactions, the rules of debit with a service
Service types of source and credit, and business, ask the
Business a. or business apply these to learners to list down
Rules of documents, and simple cases all transactions
Debits the rules of possible in their
and Credits debits and business. Require
b.Journalizing credits them to present their
c.Posting 2. identify the different U Analyzing Open- Communication output in class.
d.Preparation types of business ended
of a Trial documents (Essay)
Balance Business
Cases
3. analyze common U Evaluating Open- Reasoning and
business transactions using ended Proof
the rules of debit and (Essay)
credit Business
Cases
4. solve simple problems U Evaluating Reasoning and
and Proof
exercises in the analyses
of business transaction
Fourth Quarter
11. Business the accounting identify business 1. describes the nature of U Applying Open- Connections Examples of Service
Transactions cycle of a service and nonbusiness transactions in a service ended Businesses
and Their business transactions, business (Essay)
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

Analysis As enumerate the Business Ask a learner to give

Applied to types of business Cases examples of a service
the documents, recite 2. records transactions of U Applying Open- Connections business.
Accounting the rules of debit a service business in the ended Acknowledge all
Cycle of a and credit, and general journal (Essay) possible answers and
Service apply these in Business correct
Business a. simple cases Cases them if necessary.
Adjusting 3. posts transactions in U Applying Open- Connections Get one example of a
Entries b. the ledger ended service business from
Adjusted Trial (Essay) those enumerated by
Balance c. Business the learner. Ask
Preparation Cases the learners to
of Basic 4. prepares a trial balance U Applying Open- Connections imagine the possible
Financial ended transactions that
Statements (Essay) may occur in that
(Income Business particular business.
Statement) Cases Relate the answers
5. prepares adjusting U Applying Open- Connections of the learners to
entries ended the subject matter
(Essay) of this chapter.
Business
Cases Kay Travel was
6. complete the D Creating Performance Problem Solving organized on
accounting cycle Check September 1, 2016.
Assume that the
accounts are closed
and financial
statements are
prepared each
month. The company
occupies rented
office space but
owns office
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

equipment
estimated to have a
useful life of 10 years
from date of
acquisition,
September 1, 2016.
The unadjusted trial
balance for Kay at
November 30, 2016
is shown below:
12. the accounting prepare journal 1. describes the nature of U Applying Open- Connections Ask the learners to
Accounting cycle of a entries, post to transactions in a ended recall the discussion
Cycle of a merchandising the ledger, merchandising business (Essay) on the accounting
Merchandising business to prepare the trial Business cycle of a service
Business include the balance, Cases business. Ask the
following: 1. worksheet, 2. records transactions of U Applying Open- Connections learners to recall and
Journalizing of adjusting entries a merchandising business ended narrate the
transactions and complete the in the general and (Essay) accounting
using the accounting cycle special journals Business cycle. As a
general and of a Cases review, show the
special journals, merchandising 3. posts transactions in U Applying Open- Connections following picture:
namely: sales business. the general and ended Ask the learners if
journal, purchase subsidiary ledgers (Essay) they want to start a
journal, cash Business merchandising
receipts journal Cases company. Engage
and cash 4. prepares a trial balance U Applying Open- Connections them in a discussion
payments journal ended related to the
2. Posting to the (Essay) merchandising
ledger, namely: Business business that they
general and Cases want. Ask the
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

subsidiary 5. prepares adjusting U Applying Open- Connections learners what are the
ledgers 3. entries ended possible activities or
Preparation of (Essay) transactions in a
trial balance 4. Business merchandising
Adjusting entries Cases business set-up.
to include pre 6. completes the D Creating Performance Problem Solving Possible answers: •
payments, accounting cycle of a Check buying of stocks or
accrual and merchandising items for resale •
deferral 5. business payment of expenses
Worksheet 7. prepares the Statement D Creating Performance Problem Solving related to operations
preparation, and of Cost of Goods Sold Check • purchase of
6. Completing and Gross Profit equipment •
the accounting obtaining a loan to
cycle of a finance the business
merchandising • investment of
business owners Ask the
learners of any
merchandising
business in their
community. Possible
answers: •
supermarkets •
pharmacies •
grocery stores

Performance Task: Your parent established your own family owned business located at your locality. As an ABM learner they let you manage the accounting function of your business. In line
with this you have to provide the monthly financial report to be presented to your parent. You will be graded based on the following criteria:
Correctness of data 50%
Manner of Presentation 30%
Self Confidence 20%
 Mother Mary Eugenie Center of Studies and Schools, Inc.
S

Sto. Domingo, Minalin, Pampanga

Senior High School Department
Classroom Instruction Delivery Alignment Map

Prepared
by: Mr. Kevin Joseph DR
Sumba Subject Teacher

Checked by:

Mr. Kevin Joseph DR

Sumba OIC SHS
Department

Mrs. Aurora F. Saclao

School Principal