A Semi-Detailed Lesson Plan in

Accountancy, Business, and Management I

Grade 11

20 minutes

Date: June 14, 2022

I. Objectives

At the end of the session, the students will be able to:

1. Write the basic accounting equation;
2. Differentiate the different parts of the basic accounting equation;
3. Identify the effects of financial transactions on the different parts of the
accounting equation; and
4. Discuss the importance of proper recordkeeping and balance.

A. Content Standards
The learners demonstrate an understanding of the Basic Accounting Equation and its
components, specifically:
1. Assets;
2. Liabilities; and
3. Equity

B. Performance Standards
The learners are able to solve problems applying the basic accounting equation.

C. Learning Competencies
The learners:
1. Illustrate the accounting equation; and
2. Perform operations involving simple cases with the use of accounting
equations.

II. Content: THE BASIC ACCOUNTING EQUATION

III. Learning Resources

Rabo, Salendrez, Tugas (2019) Fundamentals of Accountancy, Business, and

Management 1. Vibal Group, Inc.

IV. Procedures

A. Before the Lesson

1. Greetings and Attendance Checking
2. Presentation of objectives
3. Motivation: What’s in A Business? - Students will be asked to think of what is
in a standard café, identifying what is required to run a cafe.
a. The things inside the business

SAN JOSE, Aaron Christian E. / Semi-Detailed Lesson Plan for FABM I

 b. How those things are procured
i. Own Savings
ii. Loans from Banks or other Creditors

B. During the Lesson

1. Lecture/Discussion
a. The Basic Accounting Equation
After identifying what is in the business, the teacher will then convert
what the students have identified through their own knowledge into the
basic accounting equation
b. The Different Parts of the Accounting Equation
i. Assets, definition and examples
ii. Liabilities, definition and examples
iii. Equity, definition and examples
c. Financial Transactions and the Accounting Equation
i. Review of Financial Transactions
ii. Examples of Financial Transactions
iii. Effects of Financial Transactions on Accounting Equation

C. After the Lesson

1. Summary & Generalization
2. Values Integration
3. Short Formative Assessment (may be given as assignment)

Worksheet (actual excel file will be given to the students)

SAN JOSE, Aaron Christian E. / Semi-Detailed Lesson Plan for FABM I