Grade 1-12 School: Burauen National High Grade 12

Daily Lesson Log School Level:

Teacher: Dimple Grace Y. Astorga Learning FABM 2
Area:
Teaching Dates & November 9, 2022 Quarter: Second
Time Grade 12- Dr. Barzaga
7:45-8:45
I. OBJECTIVES
A. Content Standard A bank reconciliation statement, its nature and
structure, and reconciling items and methods of
preparation
B. Performance Standard Solve exercises and problems involving the
following:
1. Identification of the proper treatment of
reconciling items in the bank reconciliation
statement
2. preparation of a bank reconciliation
statement
C. Learning competencies/ Objectives (Write Analyze the effects of the identified reconciling
the LC Code for each) items
ABM_FABM12-IId-12
II. CONTENT Fundamentals of Accountancy, Business and
Management 2
III. LEARNING RESOURCES
A. References
1. Teachers’s Guide Pages
2. Learner’s Material Pages
3. Textbook Pages/Other References Self-Learning Material Region VII
4. Additional Material from Learning Resource
(LR) Portal
IV. PROCEDURES
A. Review previous lesson or presenting the What is a bank reconciliation statement?
new lesson
B. Establishing a purpose for the lesson Reading of objectives
C. Presenting examples/instances of the new Briefly discuss the importance of the reconciling
lesson items to the cash book balance and the bank
statement balance by interpreting the picture
below.

Source:https://tinyurl.com/yckezzyz
D. Discussing new concepts and practicing new What are the book reconciling items?
skills 1 What are the bank reconciling items?

E. Discussing new concepts and practicing new How do you analyze the effects of the
skills 2 reconciling items?
F. Developing mastery (Leads to formative Why is it important to reconcile the ledger
assessment) account and the bank statement?
G. Finding practical applications of concepts What might happen to companies if they do not
and skills in daily living. perform bank reconciliation?
H. Making generalizations and abstractions What are the reconciling items that need to be
about the lesson analyze by the company? Why is important?
I. Evaluating Learning Identify whether the following independent
transaction is a book or a bank reconciling. In
addition , determine the amount of the error
and state whether the amount will be added or
deducted in the preparation of the bank
reconciliation(use adjusted method).
1. Rps Hardware received P1,500 from Jane.
The bookkeeper recorded the amount as P500.
2. BDO Bank collected from the customer of
Quality Bakeshop the sum of P5,000
representing payment of the said customer to
Quality Bakeshop. No entry was made in the
books of Quality Bakeshop.
3. The bank teller deducted JB001 from the
account of Jeffa’s Resto. The said check was
issued by Jeffa’s Resto a different depositor of
the bank.
J. Additional activities for application or
remediation.
IV. REMARKS
V. REFLECTION
A. No. of learners who earned 80% of the
evaluation.
B. No. of learners who require additional
activities for remediation who score below
80%.
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 learning strategies worked
well? Why did this work?
F. Which of my difficulties did I encounter
which my principal or supervisor can help me
solve?
G. What innovation or localized materials did
you use/discover which I wish to share with
other teachers?