GRADE 12 School Plaridel National High Grade Level 12

DAILY School (SHS)

LESSON Teacher Arianne Kay P. Javier Learning Area Fundamentals of Accountancy Business & Management 2
LOG Teaching Dates and Time Quarter 2nd

I.OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the definition, nature, function, and history of accounting

B. Performance Standard
C. Learning Competencies
The learners shall be able to cite specific examples in which accounting is used in making business
decisions
1.Define accounting- ABM_FABM11- IIIa-1
2.Describe the nature of accounting- ABM_FABM11- IIIa-2
3.Explain the functions of accounting in business- ABM_FABM11- IIIa-3
4.Narrate the history/origin of accounting- ABM_FABM11- IIIa-4

II.CONTENT
INTRODUCTION TO ACCOUNTING

III.LEARNING RESOURCES
A. Reference
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Materials from LR portal
B. Other Learning Resources Worktext, powerpoint,laptop,LCD projector
IV.PROCEDURES
A. Review previous lesson or resenting the  Greetings  Greetings  Greetings  Greetings
new lesson  Attendance  Attendance  Attendance  Attendance
 Ask the students  Define  Explain the  What are the
if they have accounting functions of natures of
knowledge on accounting accounting?
accounting
B. Establishing a purpose for the lesson Ask the students if their Group the students into Group the students into Ask the students to share
families are running a five groups and five groups their
business enterprise and have a draw lot about and ask them to known history of
 encourage them to accounting enumerate the something
share nature. benefits of accounting
their experience or 1. as a process
knowledge about basic 2.as an art
business 3. as a means not an
activities. end
4.deals with financial
information and
transactions
5. as an information
system and let
them explain each of
the nature.
C. Presenting examples/ Discuss the concept of Site some examples of Analyze and discuss the Is anyone knows or had
Instances of the new lesson accounting and its role why accounting is benefits of accounting an idea on where and
to business. 1. a process given by the students. when accounting
2. an art originate? Explain that
3. a mean not an end even
4.dealing with financial accounting has a history
information and and its
transactions already present even at
5.an information system the first
and let them civilization.
explain each of the
nature.
D. Discussing new concepts and practicing Deliver the definitions Discuss the nature of Discuss the objectives of Discuss the history of
new skills #1 of accounting by FAS, accounting. Accounting Accounting
FRBS, 1. as a process and who is Fra Luca
AAA and AICPA 2.as an art Paciolli
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. Developing mastery
F. Finding practical applications of Knowing what In dealing with your Let the students account Why do you think we
concepts and skills in daily living accounting is, are you daily allowances on where need to be
practicing and with your business they usually put their aware of the history of
already accounting in or home daily allowance accounting
your own allowance budgeting, how can and share it to class before we move forward
though you accounting be a to the
are not aware that it is process, an art, means basic concepts of
already accounting? not an end, and accounting?
an information system?
G. Making generalizations and abstraction In your own words, What are the natures of Are you being asked by What do you think are
about the lesson what is accounting? accounting? your parents the most
if where did you put your important part of the
allowance history of
for that day? Will you accounting?
continue Who are the most
spending still that way or influential and
will you has a greater contribution
change your spending? on the
Is it important for you to advancement of
properly accounting?
account your allowance?
H. Evaluating learning Multiple Choices. Determine the nature of Enumerate and explain Group the students into
1. Which of the accounting that the function of five. And
following is an is shown in the accounting in business. ask them to narrate the
appropriate following statement. history of
definition of 1. The users then take accounting.
accounting? their own Rubrics:
a) A means of recording decisions on the basis of Content: 50%
transactions and such Presentation:50%
keeping records information. So, it can
b) Electronic collection, be said that mere
organization, and keeping of accounts can
communication of vast be the primary
amounts of information objective of any person
c) The interconnected or entity.
network of subsystems 2. Accounting is
necessary to operate a recognized and
business characterized as a
d) The measurement, storehouse of
processing, information.
and communication of 3. It follows some
financial information definite steps like
about identifiable collection of data
economic entity recording,
2. Which accounting classification,
process is the summarization,
recognition or non- finalization and
recognition of business reporting.
activities as accountable 4. It does not deal with
events? non-monetary
a) Communicating information of non-
b) Identifying financial aspect
c) Measuring 5. Accounting is a
d) Recording systematic method
3. Accounting is a consisting of definite
service activity. Its techniques and its
function is to provide proper application
a) Qualitative requires applied skill
information and expertise.
b) Quantitative and
qualitative
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
c) Reporting to decision
makers
d) Storing data
I. Additional activities for application or Make a research on the Make a research on the Make a research on the Make a research on the
remediation nature of functions of history of branches
accounting. accounting in business accounting of accounting.
V.REMARKS
VI.REFLECTION
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 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 these
work?
F. What difficulties did I encounter which my principal or
supervisor can help me solve?
G. What innovation or localized materials did I use/discover which I
wish to share with other teachers

Prepared by:Arianne Kay P. Javier