School Feapitsat, Inc.

Grade Level Grade 12

Teacher Raymart P. Fajiculay Learning Area Fundamentals of
ABM
Teaching Date January 18, 2024 Quarter Second Quarter

I. OBJECTIVES At the end of the session, the learners should be able to:
 Identify what are the types of major account
 Discuss the five major accounts
 Cite examples of each type of accounts
 Prepare a chart of accounts
 Determine what kind of asset, liabilities, capital, income,
and expense is the said product and services.

A. Content Standards The learner understands the meaning of the five types of major
accounts and will be able to prepare a chart with the right list of
major accounts.
B. Performance Standards The learner with his/her classmates presents an acceptable and
right list of examples of the major accounts.
C. Most Essential Learning The learners:
Competencies 1. Discuss the five major accounts (BM_FABM11- IIId-e-19)
2. Cite examples of each type of accounts (ABM_FABM11- IIId-e-
20)
3. Prepare a chart of accounts (BM_FABM11- IIId-e-21)

II. CONTENT Five Types of Major Account

III. LEARNING
RESOURCES
A. LEARNING
REFERENCES
a) a. Teacher’s Guide Curriculum Guide
Pages
b) b. Learner’s Material
Pages
a. a. Additional
Materials from PowerPoint Presentation
Learning Module
Resources for
Development and
Engagement
Activities
IV. PROCEDURES
A. Reviewing previous
lesson or presenting the
new lesson

• Preliminaries "Good morning class."

• Prayer
• Greetings
• Attendance checking
"Shall we all stand for a prayer. May I request Dave to lead us to
prayer?"
"Good morning once again. How's your day? I hope we all feel
great. Before we will start the class, Ms. Secretary of the class
could you please check the attendance of the class? Remember
 yesterday I told you that a business has five types of major
accounts? Great, today, that’s what we are going to talk about.
"Attendance is checked.
• Reading of the House "As additional reminders, as young adults, I demand you to
Rules behave and act like one. Disturbing the class with your phone
rings or loud chat or inattentiveness is a sign of disrespect."

• Reviewing of the "May I ask, what can you remember from our lesson last meeting?
previous lesson May I request June to give her brief insights.
"Thank you, June, you are right. Last time, we discussed about
the types of business organizations and the advantages and
disadvantages of it.”
•May I ask Jerry to define those business organizations and give
only one advantages and disadvantages of it?" "Thank you, Jerry.

"You mentioned the different business organizations and its

advantages and disadvantages. Now, it is time for us to study the
five major type of accounts why a business was able to be build.”

"The following are our objectives in this topic. At the end of the
• Reading of the lesson, you will be able to:
objectives  Identify what are the types of major account
 Discuss the five major accounts
 Cite examples of each type of accounts
 Prepare a chart of accounts
 Determine what kind of asset, liabilities, capital, income,
and expense is the said product and services.

B. Establishing a
purpose for the lesson

• Motivation "Class, watch this video from youtube which will help you to
understand the lesson that we are goint to study today.”

The 5 Major Accounts of Accounting (youtube.com)

ACTIVITY Now class group yourself into two. Then I will give you papers with
written example of account and a Manila Paper where in you are
going to make a table of asset, liabilities, capital, income and
expense. You are going to paste the written major accounts on the
right row.

ANALYSIS " Do you see the significance of our workshop? Why? "Was it
difficult or easy? Why?
"Do you believe that in a business, it is important to know what
kind of major account is it? Why?"

ABSTRACTION "Class, the activity that we performed a while ago, only let us
know the importance of knowing what kind of a major account is
being used on a business. I did that for you to listen the lesson
today. All of you, listen properly, by doing that, you will be able to
determine if the account is asset, liabilities, capital, income, or
expense.
APPLICATION "Now class, after you listen properly to the lesson, make the chart
of major type of accounts correctly.

IV. EVALUATION The teacher will give an assignment for the students to make a list
of assets, liabilities, capital, Income, and expenses.

V. REMARKS

VL. REFLECTIONS

PREPARED BY:

RAYMART P. FAJICULAY
Teacher

CHECKED AND
OBSERVED BY:
Name of Principal
Date: