Republic of the Philippines

Department of Education
Region IX, Zamboanga Sibugay
SURABAY NATIONAL HIGH SCHOOL
Surabay, R. T. Lim, Zamboanga Sibugay
School ID: 303866

School SNHS- SENIOR HIGH SCHOOL Grade Level and Section 12

Teacher ROMEL B. PALADO Learning Area Entrepreneurship
Teaching Dates and Time JANUARY 9-13, 2023

DEWEY T/Th 7:40-9:40

DAILY LESSON LOG PLATO T 3:00-4:00
W/Th/F 1:00-2:00 Quarter Second
SARTRE T 2:00-3:00
W 10:00-12:00/2:00-3:00
SOCRATES M 3:00-4:00
W/Th 3:00-4:00

Session 1 Session 2 Session 3 Session 4

At the end of this week the learners should be able to:
 Differentiate bookkeeping and accounting;
I. OBJECTIVES  Records the benefits of bookkeeping;
 Perform bookkeeping tasks; and
 Enhance literacy and numeracy skills

A. Content Standards The learner demonstrates understanding of concepts, underlying principles, and processes of starting and operating a simple business.
B. Performance
The learner independently or with his/her classmates starts and operates a business according to the business plan and presents a terminal report of its operation.
Standards

Sell the product/service to potential customers. Sell the product/service to potential customers.
C. Learning Identify the reasons for keeping business
Identify the reasons for keeping business Identify the reasons for keeping business Perform key bookkeeping tasks;
Competencies/ records
records records CS_EP11/12ENTREP-0a-i-20
Objectives CS_EP11/12ENTREP-0a-i-20
CS_EP11/12ENTREP-0a-i-20 CS_EP11/12ENTREP-0a-i-20

Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
II. CONTENT
 Bookkeeping Tasks Bookkeeping Tasks Bookkeeping Tasks Bookkeeping Tasks

III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and
RESOURCES manipulative materials as well as paper-based materials. Hands-on learning promotes concept development.
A. References
1. Teacher's Guide
N/A
pages
2. Learner's
Material pages
3. Textbook's
pages N/A
4. Additional
Materials from
Learning Resource
(LR) portal Powerpoint Presentation
B. Other Learning
Resources
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which you can infer
IV. PROCEDURES 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.

A. Reviewing previous Catch Up: LITERACY Catch Up: NUMERCY Catch Up: LITERACY Catch Up: NUMERCY
lesson or presenting Helping Verb 3 min: Conversion of percentage to (Reading Comprehension) Evaluating Functions
the new lesson 3 min: Sing the helping Verb Song decimals and vice versa. Invention of Computers
3 min: Review the PEMDAS
6 min: Discussion of the different uses of 6 min: discussion of percentage and 3 min: Spelling of unfamiliar words by RULE
helping verbs. decimals. giving the definition as their hint.
6 min: Illustrate how to evaluate a
6 min: Help! Help! Helping Verb. 6 min: Board work (Converting percentage 6 min: reading and sharing ideas about function.
Direction: Supply the helping verb. to decimals and decimals to percent). the passage.
6 min: Peer tutoring (Evaluating
Presenting the topic: Bookkeeping Tasks Review: 6 min: Comprehension Test (5-item functions)
Let the learners describe the picture What is bookkeeping? multiple choice)
below. Bookkeeping is the process of recording Review: What are the functions of
financial transactions and it will be analyzed by Review: what are the terms you are a bookkeeper?
the accountant. familiar in terms of bookkeeping? The bookkeeper are responsible for
The terms that you should be familiar in recording financial transactions,
doing a bookkeeping task are assets, posting credits and debits, producing
liabilities and owners’ equity. invoices, maintaining and balancing
and completing payroll.
B. Establishing a In this lesson you will learn how to keep your What are the functions of bookkeeping? Understanding Basic Accounting Equation When are the five major accounts?
purpose for the business records and be able to perform the Recording financial transactions, posting credits (Assets= Liabilities + Owner’s Equity/ The major accounts are asset,
lesson bookkeeping tasks. and debits, producing invoices, maintaining and A=L+E) expense, liability, equity, and
balancing and completing payroll. revenue account.

C. Presenting How does bookkeeping and accounting differ? Functions of bookkeeping Different account titles of bookkeeping Out of the five major accounts, both
examples/ instances  Accounting/accountant  Recording financial transactions  Assets asset and expense go hand in hand.
of the new lesson  Bookkeeping/bookkeeper  Liabilities Where both of the accounts increase
in balance for debit and decrease in
 Owners’ equity
balance for credit. On the other
 Expenses hand, the three remaining accounts
 Revenue liability, equity and revenue also
work together where in the debit they
How to Debit and Credit?
In This table, it illustrates the normal balance of debit and credit.
are decreasing and increasing in
 Posting debits and credits Account Debit Credit credit.
Asset Account Increase in Balance
Decrease in Balance
Expense Account Increase in Balance
Decrease in Balance
Liability Account Decrease in Balance
Increase in Balance
Equity Account Decrease in Balance
Increase in Balance
Revenue Account Decrease in Balance
Increase in Balance

D. Discussing new Accounting is a “language of business”, the
concepts and process of recording financial transactions
practicing new skills pertaining to a business (Alicia 2020).
#1 Accounting cycle is the principal accounting
procedure or steps employed to process
transactions during a fiscal period. Modern
Accounting involves seven steps and the first
three steps fall under the bookkeeping
function.
Recording Financial Transactions Assets are the resources a business Asset Account
The following are some of the types of records owns. The company owns such as its October 5, 2020, Pakat
should you keep as a bookkeeper: inventory, accounts receivables and fixed Kapampangan purchase
 Gross Receipts assets such as plant, equipment, and machineries amounting to 150, 000.
 Purchases land. Asset accounts start with cash
 Expenses account, then the inventory, receivables,
and fixed assets accounts.
 Assets
 Employment Taxes

E. Discussing new Bookkeeping is the process of recording all
concepts and financial transactions made by a business, and
practicing new skills the process of keeping track of every financial
#2 transaction made by a business firm from the
opening of the firm to the closing of the firm.
Bookkeepers are responsible for recording,
classifying, and organizing every financial
transaction made through the course of
business operations
Expense Account
October 6, 2020, Pakat
Kapampangan purchase office
supplies in cash amounting to
50,000.00.
Examples of current assets include:
Cash and cash equivalents: Treasury bills,
certificates of deposit, and cash
Marketable securities: Debt securities or
Liability Account
equity that is liquid
Accounts receivables: Money owed by October 7, 2020, Pakat
customers to be paid in the short-term Kapampangan borrowed Money
Inventory: Goods available for sale or raw from the Bank amounting to
materials 100,000.00. Pakat Kapamangan
promise to pay after one month with
Examples of fixed assets include:
10% interest of the principal amount.
Vehicles (such as company trucks),
Office furniture, Machinery, Buildings,
and Land
Posting Debits and Credits Liabilities are claims against assets these
At the end of a business period, the journal are the existing debts and obligations. Are
entries will transfer into their respective ledger legally binding obligations that are payable
accounts. to another person or entity. Equity Account
October 4, 2020, Mr. Grant Flores
 Journal entry Examples of current liabilities: invested 100, 000.00 in their new
 T account sticker business “Pakat
 Debits and Credits Kapampangan”.
Accounts payable, sales taxes payable,
payroll taxes payable, income taxes Revenue Account
payable, interest payable, bank account
overdrafts, accrued expenses, customer
deposits, dividends declared, short term
loans and current maturities of long-term

F. Developing A bookkeeper collects the documentation for
mastery (Leads to each financial transaction, records the
Formative transactions in the accounting journal,
Assessment 3) classifies each transaction as one or more
debits and one or more credits, and organizes
the transactions according to the firm's chart of
account. At the end of the appropriate period,
the accountant takes over to analyze, review,
interpret, and report financial information for
the business firm (Carlson 2020).
G. Finding practical Bookkeeper will record the transactions
applications of happen in a day, week, months and year.
concepts and skills in
Good records will help you do the following
daily living
 Monitor the progress of your
business
 Prepare your financial statements
 Identify sources of your income
 Keep track of your deductible
expenses
 Keep track of your basis in property
Keeping records is important to your business.
Good records will help you do the following
(Edralin, Bookkeeping 2019):
 Monitor the progress of your business
 Prepare your financial statements
 Identify sources of your income
 Keep track of your deductible
expenses, property and prepare your
tax returns
 Gives companies reliable measure of
their performance
 Provides information on general
strategic decisions and a benchmark
for its revenue and income goals
 It is crucial for businesses to keep
good records of every penny spent
Below are the sample format of journalizing Producing Invoices An invoice is a notice
a transactions. outlining what services you performed, the
debt. October 10, 2020, Opening of Pakat
Kapampangan, they earned
Examples of non-current liabilities include: 50,000.00 from various customers.
Long-term leases, bonds payable, and
deferred tax liabilities.
Equity refers to shareholders' equity or Identify what kind of account does
owner’s equity, represents the amount of the given statement belong. Write it
money that will return to a company’s in a t chart.
shareholders if all of the assets are Mr. Palado purchase a set of
liquidate. A degree of residual ownership in
computers for his computer shop
a firm or asset after subtracting all debts
associated with that asset (Murphy 2020). amounting 200,000 pesos last
January 1, 2023.
Asset account
Machineries Cash
200,000 200, 000
On January 5, 2023 Mr. Palado
purchase bond papers in cash
amounting 6,000 pesos.
amount client owes, and where to send the Expense account
payment that you will send to customers or Bond paper Cash
clients to notify them that payment is due 6,000 6, 000
for services you have performed.
Maintaining and Balancing subsidiaries,
general ledgers and historical accounts the
general ledger reflects a permanent
summary of all your supporting journals,
such as the sales and cash receipts journal
and the cash disbursements journal.
Closing your books and maintaining your
general ledger should be one of your top
 priorities.

Completing payroll. Payroll is a process

where the employer pays its workers,
applicable tax agencies, and to provide
employee benefits.

H. Making Keeping records is important to your business. Understanding Basic Accounting Equation Bookkeeping has different functions of In the journal entry you need to know
generalizations and Good records will help you do the following (Assets= Liabilities + Owner’s Equity/ A=L+E) recording all the financial transactions the different major accounts for you
abstractions to the (Edralin, Bookkeeping 2019): Effective bookkeeping requires you to made by business and the process of to be able to record it correctly. It is
lesson  Prepare your tax returns understand the basic accounting equation and keeping track of every financial transaction necessary that you have the ability
made by a business firm. Bookkeeper itself to analyze and understand the given
 Support items report on your tax accounting terms.
must knowledgeable enough the collection problem for you to account it rightly.
returns of documents for each business
 Gives companies reliable measure of transactions. The bookkeeper must write
their performance the transactions in a journal.
 Provides information on general
strategic decisions and a benchmark
for its revenue and income goals
 It is crucial for businesses to keep
good records of every penny spent
I. Evaluating learning Formative Assessment Formative Assessment Formative Assessment Formative Assessment
Identify the following statement: Identify the following statement: (Journal Entry)
Differentiate the tasks of bookkeeping and 1.It is the resources of a business own.
tasks of accounting. 1.It refers to the income received from the 2.These are the non-current assets that a October 5, 2020, Mr. Dimasuhid
business. These are cash register tapes, company uses its production or goods, and purchase machineries amounting to
Rubrics: deposit information, receipt books and invoices. services that have a life more than 1 year. 150, 000.
Content…………………………..5 2.It refers are the properties such as machinery, 3.These are claims against assets these
Organization…………………….3 equipment, furniture, facility and land. are the existing debts and obligations. Are
October 6, 2020, Mr. Dimasuhid
 purchase office supplies in cash
amounting to 50,000.00.

October 7, 2020, PMr. Dimasuhid

3.It refers refers to the book of original entry
4.It is an accounting record of increases and
Timeliness……………………….2 decreases in specific asset, liability, or owner’s
Total……………………………...10 equity item
5. This are the terms that have a special
meaning in the bookkeeping.
legally binding obligations that are payable
to another person or entity.
4.These are financial obligations of a
business entity that are due and payable
within a year
5.It refers to shareholders' equity or owner’s
equity, represents the amount of money
that will return to a company’s shareholders
if all of the assets are liquidate.
borrowed Money from the Bank
amounting to 100,000.00. Dimasuhid
promise to pay after one month with
10% interest of the principal amount.
October 4, 2020, Mr. Grant Flores
invested 100, 000.00 in their new
sticker business Mr. Dimasuhid
October 10, 2020, Opening of Mr.
Dimasuhid, they earned 50,000.00
from various customers.

J. Additional activities
for application and
remediation
V. 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
VI. REFLECTION
what help your instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who
earned 80% on the
formative assessment
B. No. of learners who
require additional
activities for
remediation
C. Did the remedial
lessons work? No. of
students who caught
up with the lesson
D. No. of learners
who continue to
require remediation
E. Which of my
teaching strategies
work well? Why did
these work?
F. What difficulties did
I encounter which my
principal or supervisor
help me solve?
G. What innovation or
localized materials did
I use/discover which I
wish to share with
other teachers?

Prepared by: Reviewed by: Approved by:

ROMEL B.
PALADO JANICE F. RAMOS REY R. GUTIERREZ
Teacher-II Master Teacher-II Assistant Principal-II