DAILY LESSON School LUNA NATIONAL HIGH

SCHOOL
LOG
I. OBJECTIVES
A. Content Standard
B. Performance Standards
C. Learning Competencies
(Write the LC code for each)
Grade Level
11
Teacher Learning Area Fundamentals of
Cristelyn C. Tomas Accountancy, Business and
Management 1
Quarter 1
HOLIDAY Day 2 Day 3 Day 4
The learners demonstrate an understanding of accounting concepts and principles
The learners are able to identify generally accepted accounting principles.
explain the varied accounting solve exercises on solve exercises on
concepts and principle accounting principles as accounting principles as
ABM_FABM11- IIIb-c-15 applied in various cases applied in various cases
ABM_FABM11- IIIb-c-16 ABM_FABM11- IIIb-c-16
Objectives: Objectives: Objectives:
1. the learners will be able to 1.apply the accounting 1.apply the accounting
enumerate the principles of principle in a business principle in a business
accounting setting setting
2. differentiate each principle

II. CONTENT
ACCOUNTING CONCEPTS ACCOUNTING ACCOUNTING
AND PRINCIPLES CONCEPTS AND CONCEPTS AND
PRINCIPLES PRINCIPLES
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages Teaching guide for SHS Teaching guide for SHS Teaching guide for SHS
pages 32-40 pages 32-40 pages 32-40
2. Learner’s Material
pages
3. Textbook pages
4. Additional Material
from LR Portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson
or presenting the new lesson.
B. Establishing a purpose for
the lesson
C. Presenting Examples/
instances of the new lesson
D. Discussing new concepts
and practicing new skills #1
E. Discussing new concepts
and practicing new skills #2
F. Developing mastery
(Leads to Formative
Assessment 3)
G. Finding practical
applications of concepts and
skills in daily living
H. Making generalizations
and abstractions about the
lesson
I. Evaluating learning
J. Additional activities for
The teacher starts the lesson Ask the learners to recall the Review of the previous
by asking again the definition different accounting topic.
of accounting. principles.
The teacher connects the
definition given by the
students in presenting the
new topic.
The teacher hand out a copy
of an article made
specifically for the lesson.
The teacher asks the learners
about what they have read
and let them answers the
questions being asks.
After each principles the
teacher then presented an
examples of each
accounting concepts and
principles.
The teacher asks the students
what they think should not be
included as expenses. Then
explain why.
Let the students share their The teacher then asks the
understanding. learners to think of a real-
life examples for each
principles discussed.
Re-discuss and elaborate the Let the learners explain
topic presented particularly about these examples and
the different accounting principles
principles.
Question and Answer Question and Answer Teacher will conduct paper
and pencil test (Quiz).
Assignment will be given. Feedbacking.
 application or remediation

Teacher started and finished Teacher started and finished Teacher started and finished
the lesson on time. the lesson on time. the lesson on time.
VI. REFLECTION

Prepared by: Checked by: Noted by: Approved by:

CRISTELYN C. TOMAS CORAZON A. BAUTISTA CORAZON A. BAUTISTA ROLAND CIPRIANO VILMA C. DAYRIT, EdD
Teacher II Master Teacher I SHS Focal Person Head Teacher III Secondary School Principal IV