Fabm 1-Week1

Republic of the Philippines
Department of Education
Caraga Region
DIVISION OF AGUSAN DEL NORTE
AGAY NATIONAL HIGH SCHOOL
_______________________________________________________________________________________________________________________________________
DAILY LESSON LOG

Teacher GLORIE BELLE L. BERJA Grade & Section GRADE 11 Laplace
Learning Area Fundamentals of ABM 1 Date February 13-17, 2023
Time 8:00-9:00 am
Days Monday Tuesday Wednesday Thursday Friday
I. OBJECTIVES
A. Content Standards The definition, nature, function, and history of accounting
B. Performance Standards Cite specific examples in which accounting is used in making business decisions
C. Learning Competencies Define accounting Describe the nature of Explain the functions of Narrate the history/origin
ABM_FABM11-Ia-1 Accounting accounting in of
ABM_FABM11-Ia-2 business ABM_FABM11-Ia-3 accounting ABM_FABM11-
Ia-4
D. Objectives (BOW) Define accounting Describe the nature of Explain the functions of Narrate the history/origin
ABM_FABM11-Ia-1 Accounting accounting in of
ABM_FABM11-Ia-2 business ABM_FABM11-Ia-3 accounting ABM_FABM11-
Ia-4
Code
II. CONTENT The definition, nature, function, and history of accounting
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide Pages
2. Learner’s Material Pages
3. Textbook Pages
4. Additional Materials
from Learning Resources
Address : R.T.R Agusan del Norte

Telephone : (085) 806-0340
Email : school.agay@gmail.com
Facebook : www.facebook.com/agay.njs.1
Caraga Region
_______________________________________________________________________________________________________________________________________
B. Other Learning Resources
Curriculum Guide ABM_FABM11-Ia-2 ABM_FABM11-Ia-3 ABM_FABM11-Ia-4
ABM_FABM11-Ia-1
IV. PROCEDURES
Preliminaries a. Prayer a. Prayer a. Prayer a. Prayer
b. Attendance Checking b. Attendance Checking b. Attendance Checking b. Attendance Checking
c. Classroom Rules c. Classroom Rules c. Classroom Rules c. Classroom Rules
A. Review Ask the students if they have Define accounting Explain the functions of What are the natures of
knowledge on accounting Accounting?
accounting
B. Activity Ask the students if their Group the students into Group the students into five Ask the students to share
families are running a five groups and groups their
business enterprise and have a draw lot about and ask them to enumerate Known history of
encourage them to share accounting the something.
their experience or Nature. benefits of accounting.
knowledge about basic 1. as a process
business 2.as an art
activities 3. as a means not an end
4.deals with financial
information and
transactions
5. as an information
system and let
them explain each of the
nature.
C. Analysis Discuss the concept of Site some examples of Analyze and discuss the Is anyone knows or had an
accounting and its role to why accounting is benefits of accounting given idea on where and when
business 1. a process by the students. accounting Originate?

Telephone : (085) 806-0340
Caraga Region
_______________________________________________________________________________________________________________________________________
2. an art Explain that even
3. a mean not an end accounting has a history
4.dealing with financial and its
information and already present even at the
transactions first
5.an information system Civilization.
and let them
explain each of the
nature
D. Abstraction Deliver the definitions of Discuss the nature of Discuss the objectives of Discuss the history of
accounting by FAS, FRBS, accounting. Accounting Accounting
AAA and AICPA 1. as a process and who is Fra Luca Paciol
2.as an art
3. as a means not an end
4.deals with financial
information and
transactions
5. as an information
system and let
them explain each of the
nature
E. Application Knowing what accounting is, In dealing with your daily Let the students account on Why do you think we need
are you practicing allowances where to be
already accounting in your and with your business they usually put their daily aware of the history of
own allowance though you or home allowance accounting
Are not aware that it is budgeting, how can and share it to class before we move forward
already accounting? accounting be a to the
process, an art, means basic concepts of

Telephone : (085) 806-0340
Caraga Region
_______________________________________________________________________________________________________________________________________
not an end, and accounting?
an information system?
F. Assessment Determine the nature of Enumerate and explain the Group the students into
Multiple Choices. accounting that function of five. And
1. Which of the following is is shown in the following accounting in business. ask them to narrate the
an appropriate statement. history of
definition of accounting? 1. The users then take accounting.
a) A means of recording their own Rubrics:
transactions and keeping decisions on the basis of Content: 50%
records such Presentation:50%
b) Electronic collection, information. So, it can be
organization, and said that mere
communication of vast keeping of accounts can
amounts of information be the primary
c) The interconnected objective of any person
network of subsystems or entity.
necessary to operate a 2. Accounting is
business recognized and
d) The measurement, characterized as a
processing, storehouse of
and communication of information.
financial information 3. It follows some
about identifiable economic definite steps like
entity collection of data
2. Which accounting process recording,
is the classification,
recognition or non- summarization,
recognition of business finalization and

Telephone : (085) 806-0340
Caraga Region
_______________________________________________________________________________________________________________________________________
activities as accountable reporting.
events? 4. It does not deal with
a) Communicating non-monetary
b) Identifying information of non-
c) Measuring financial aspect
d) Recording 5. Accounting is a
3. Accounting is a service systematic method
activity. Its consisting of definite
function is to provide techniques and its
a) Qualitative information proper application
b) Quantitative and requires applied skill
qualitative and expertise.
information
c) Quantitative information
d) None of the above
4. The communication phase
of accounting
is accomplished by
a) Processing data
b) Recording data
c) Reporting to decision
makers
d) Storing data
5. The measurement phase
of accounting
is accomplished by
a) Processing data
b) Recording data

Telephone : (085) 806-0340
Caraga Region
_______________________________________________________________________________________________________________________________________
c) Reporting to decision
makers
d) Storing data
G. Agreement Make a research on the Make a research on the Make a research on the
Make a research on the functions of history of branches
nature of accounting in business accounting of accounting.
accounting
V. REMARKS
VI. REFLECTION
A. No. of learners who
earned 80% in the evaluation
B. No. of learners who
require additional activities
for remediation who scored
below 80%
C. Did the remedial lesson
work? No. of learners who
caught up with the lesson
D. No. of learners who
continue to require
remediation
E. Which of my teaching
strategies worked well? Why
did these work?
F. What difficulties did I
encounter which my
principal or supervisor can
help me solve?

Telephone : (085) 806-0340
Caraga Region
_______________________________________________________________________________________________________________________________________
G. What innovation or
localized materials did I
use/discover which I wish to
share with other teachers?
Prepared by: Checked by:
GLORIE BELLE L. BERJA JEAN A. JULIO

Senior High Teacher – II Master Teacher II

Telephone : (085) 806-0340

Fabm 1-Week1

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Republic of the Philippines

DAILY LESSON LOG

Address : R.T.R Agusan del Norte

Address : R.T.R Agusan del Norte

Address : R.T.R Agusan del Norte

Address : R.T.R Agusan del Norte

Address : R.T.R Agusan del Norte

Address : R.T.R Agusan del Norte

Prepared by: Checked by:

GLORIE BELLE L. BERJA JEAN A. JULIO

Address : R.T.R Agusan del Norte

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