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Based on Annex 2B.6 to DepEd Order No. 42, s. 2016

DAILY School FLORIDA NATIONAL HIGH SCHOOL Grade Level & 12
LESSON Quarter 1
LOG Teacher EDDIE S. MABALE SHS Track ABM
SENIOR HIGH SCHOOL Inclusive Dates 5-8 Learning Area FABM 1
Scheduled Time 2:00-3:00 PM Topic BRANCHES OF ACCOUNTING

MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY

I. OBJECTIVES 1. define branches of accounting.
2. differentiate the branches of accounting; and
3. explain the kind/types of services rendered in each of these branches.
A. Content Standard accounting concepts and principles

the accounting equation

B. Performance Standards
C. Learning Competencies /
Objectives (Write the LC
Code)
III. CONTENT
IV. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learners’ Materials
pages
3. Textbook pages
4. Additional Materials
from Learning Resources
Portals
B. Other Learning Resources
V. PROCEDURES
A. Revising previous lesson or
identify generally accepted accounting principles
solve problems applying the accounting equation
explain the varied accounting concepts and principles ABM_FABM11- IIIb-c-15
solve exercises on accounting principles as applied in various cases ABM_FABM11- IIIb-c-16
illustrate the accounting equation ABM_FABM11- IIIb-c-17 perform operations involving simple cases with the use of accounting equation
ABM_FABM11- IIIb-c-18
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the Curriculum Guide, the content can be tackled in a week or two.
List of materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in learning. Ensure that there is a mix of concrete and
manipulative materials as well as paper-based materials. Hands-on learning promotes concept development.
FABM 1 TEXT BOOK FOR SHS
14-15 15-16 16-17
BASIC BASIC BASIC
ACCOUNTING ACCOUNTING ACCOUNTING
TEXT BOOK 1-36 TEXT BOOK 1-36 TEXT BOOK 1-36
These steps should be done across the week. Spread out the activities appropriately so the students will learn well. Always be guided by demonstration of learning by the students
which you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning,
question their learning processes, and draw conclusions about what they learned in relation to their life experiences and previous knowledge. Indicate the time allotment for each
step.
INTEGRATION OF MHPSS AND WINS IN THE CLASSROOM BEFORE INTRODUCING THE TOPIC.
 presenting the new lesson
B. Establishing a purpose for
the lesson
HOLIDAY The
photocopying
Review of the past
lesson to connect
Showing the
relationship of the
business of Jose to the new lessons government to the
Mercado, JM as continuation of education of
Photocopying the discussion. students.
Center, requires
recording of
business
activities and
transactions.
Proper recording
of business
transactions
would result to a
more relevant
and reliable
financial
information for
sound decision
making. Thus,
Jose should hire
an accountant to
help him record
the day-to-today
activities and
prepare a correct
financial report.
The accountant
will also help
him in the
computation of
taxes to the
government.

C. Presenting examples/ What do you Explain the Showing pictures

instances of the new lesson think is the differences of the of how the
 branch of Public and Private government helps
accounting that accounting. the students
is involved in the through different
preparation of programs.
the financial
report?
D. Discussing new concepts Public Introducing the Continuation of the
and practicing new skills #1 Accounting Private accounting discussion of the
branch of
The several Private accounting Accounting
branches of involves setting up
accounting are systems of
grouped into recording business
specialized areas transactions that
such as. (1) are aggregated into
public financial
accounting: (2) statement.
private
accounting: (3)
government
accounting: and
(4) accounting in
Education.

Counseling,
which includes
presenting basic
financial
information to
individuals
and/or
corporate clients
is the general
responsibility of
a public
accountant.
E. Discussing concepts and The work that Discuss the Discuss
practicing new skills #2 accountants following: government
 undertake accounting.
ranges far 1. Financial
beyond that of Accounting
simply 2. Cost Accounting
summarizing 3. Budgeting
information in 4. Accounting
order to Information
calculate how System
much profit of a 5. Tax Accounting
business has 6. Internal Auditing
made, how much
it owes, and how
much is owed to
it.
F. Developing mastery Presenting the Quiz for the Discuss the
(Leads to Formative examples of different branches Accounting
Assessment 3) public of accounting. Education
accounting.

1. External
Auditing
2. Tax
Preparation and
Planning
services
3. Management
Advisory
Services.
G. Finding practical How will you Compare and CPA’s in
applications of concepts manage your contrast the Specialized area
and skills in daily living allowance for a differences and students will
month? between the Public identify their own
and Private areas of
Accounting capabilities in term
of accounting.
H. Making generalizations and In your family, How accounting is After knowing the
abstractions about the who manage useful to your life? areas of your
lesson your family capabilities in
 expenses for the terms of
whole month? accounting. How
will apply it in your
How important life or family?
is auditing your
day to day
expenses in your
family?
I. Evaluating learning Assessment through a quiz.
J. Additional activities for Differentiate Create an Identify one of the Explain the
application or remediation external audit account for topics under importance of
and internal bookkeeping and private accounting accounting in
audit. accounting. and make one education.
transaction.

VI. REMARKS

Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify
VII. REFLECTION what help your Instructional Supervisors can provide for you so when you meet them, you can ask them relevant questions.
A. No. of learners who earned
80% in the evaluation.
B. No. of learners who require
additional activities for
remediation
C. Did the remedial lessons
work? No. of learners who
have caught up with the
lesson.
D. No. of learners who
continue to require
remediation.
E. Which of my teaching
strategies worked well?
Why did it work?
F. What difficulties did I
encounter which my
principal or supervisor can
 help me solve?
G. What innovation or
localized materials did I
used/discover which I wish
to share with other
learners?

Prepared by:

EDDIE S. MABALE
SST-II

Noted by:

RACHEL S. RENDON
Principal I