School La Paz National High School Grade Level 12 Week No.

2
Fundamentals of
Teacher RAQUEL D. LUZUNG Learning Area Accountancy, Business and
DAILY LESSON PLAN Management 2
Teaching Date November 07-11, 2022 Quarter 2nd
MONDAY( 07) TUESDAY( 08 ) WEDNESDAY( 09 ) THURSDAY( 10 ) FRIDAY (11)

I. OBJECTIVES
A. Content Standard The learners demonstrate an understanding of the debits and credits, journal entries to record basic business transaction and using t-accounts, and posting to
general ledgers
B. Performance Standard The learners must be able to prepare journal entries for basic business transactions; solve exercises and problems that require using the t-account

C. Learning Competency/Objective The learners differentiate the journal from the general ledger (ABM_FABM12-IIa-b-1)
II. CONTENT ACCOUNTING BOOKS – JOURNAL AND LEDGER
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials page
3. Textbook pages Fundamentals of Accountancy, Business and Management 2, Florendo, Joselito J., First Edition; Fundamentals of Accountancy, Business and Management 2 by Josefina Beticon,
James Christopher Domingo, Fermin Yabut and Ma. Gina Manaligod
4. Additional Materials from Resources (LR) Learning
Portal
Use powerpoint in presenting the lesson with the aid of chalkboard.
B. Other Learning Resources
IV. PROCEDURE
Review the things to be
remembered in
Review the things to be
A. Reviewing previous lesson or presenting the new lesson Review the normal journalizing business Review on determining the Review on determining the
remembered in journalizing
balances of accounts transactions and balance of T-accounts balance of T-accounts
business transactions.
preparation of T-
Accounts.
B. Establishing a purpose for the lesson The learners explain Distribution of Test Students will be asked the Students will be asked the
the importance of papers. The learners are following questions: following questions:
 required to prepare
Have you ever put money aside Have you ever put money aside
Teacher asks, “After recording journal entries, ledgers or
recording business to buy something later? to buy something later?
business transactions, how are we T-accounts. The
transactions
going to determine the account summative test
balances?” comprised of 40 points. Do you have a safe place to keep Do you have a safe place to keep
the money? the money?
Learners identify The learners are able to identify The learners are able to identify
C. Presenting examples/instances of the new lesson Learners enumerate the different
business transactions the types of bank and their the types of bank and their
account balances to be computed
that can be recorded account offered. account offered.
The types of bank accounts The types of bank accounts

Savings accounts and Checking Savings accounts and Checking

or current accounts. or current accounts.
Discuss basic business
D. Discussing new concepts and practicing new skills #1 transactions and Discuss the use of T-accounts
prepare journal entries Other types of bank accounts: Other types of bank accounts:

Time deposit and Time deposit and

ATM(Automated teller ATM(Automated teller
Machines) Machines)
Discuss the parts of Participatory discussion will be Participatory discussion will be
E. Discussing new concepts and practicing new skills #2 general journal and the done in class in differentiating done in class in differentiating
Discuss the parts of T-accounts
process of recording savings account from current or savings account from current or
journal entries checking account. checking account.
The learners will be The learners will be given business
Identify the types of bank using Identify the types of bank using
given business transactions then prepare journal
F. Developing Mastery (Leads to Formative Assessment 3) the cut scrambled pictures and the cut scrambled pictures and
transactions then entries to arrive to preparation of
or PowerPoint presentation or PowerPoint presentation
prepare journal entries T-Account.
Learners will have a
group activity to
G. Finding Practical application of concepts and skills in Enumerate banks that you can Enumerate banks that you can
identify the increase or Learners will have a group activity
see in you locality and how they see in you locality and how they
daily living decrease of accounts in to solve problems using T-account
are differ from others. are differ from others.
every business
transaction
Why is banking important to you Why is banking important to you
The learners explain and to businessman/ investors? and to businessman/ investors?
H. Making generalizations and abstractions about the the process of The learners explain the process of
The learners explain the
lesson process of preparing T-
journalizing business preparing T-account.
account. How a bank helps you on saving How a bank helps you on saving
transactions.
and vice versa? and vice versa?
The learners will be
The learners will have The learners will be asked what The learners will be asked what The learners will be asked what
I. Evaluating learning asked what they have
a quiz they have learned from the topic. they have learned from the topic. they have learned from the topic.
learned from the topic.
J. Additional activities for application or remediation

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 lessons 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 encountered 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: Reviewed & Checked: Noted:

RAQUEL D. LUZUNG JUANA CONCEPCION B. RAZON ALEXANDER R. AMIGO

Subject Teacher School Assistant Principal School Principal