GRADES 12 School Angelita V. Del Mundo Foundation (AVM Foundation) Inc.

Grade Level Grade 12

DAILY LESSON LOG Teacher Ms. Sweetzel A. Precinio Learning Area Fundamentals of Accountancy, Business and Management 2
(ABM 2)
Teaching Dates and Time WEEK 19: October 7 - 11, 2019 Quarter 2nd
ABM12a: Monday 3:00PM – 5:00PM
Wednesday 3:00PM – 5:00PM

MONDAY WEDNESDAY
I. II. OBJECTIVES

A. B. Content Standards The learners demonstrate an understanding of the sound principles of taxation, its purpose, and preparation of forms and payment of taxes.
C. D. Performance Standards The learners shall be able accomplish the BIR (Bureau of Internal Revenue) forms.
E. F. Learning Competency/Objectives The learners prepare the BIR forms. ABM_FABM12-IIh-j18
Write the LC code for each. The learners explain the principles and purposes of taxation. ABM_FABM12-IIh-j19
The learners distinguish individual from business taxation. ABM_FABM12-IIh-j20
The learners compute the gross taxable income and tax due. ABM_FABM12-IIh-j21
III. IV. CONTENT Income and Business Taxation
V. VI. LEARNING RESOURCES Whiteboard, Marker, Visual Aids, Laptop, Projector
A. B. References
1. 2. Teacher’s Guide pages Pages 171 - 185
3. 4. Learner’s Materials pages

5. 6. Textbook pages
7. 8. Additional Materials from Learning CBLM – Bookkeeping NC III
Resource (LR)portal
C. D. Other Learning Resources https://study.com/academy/lesson/understanding-employee-compensation.html http://anythingontheweb.weebly.com/ home/how-to-compute-sss-philhealth-
andhdmf-pag-ibig-contributions
VII. VIII. PROCEDURES
A. B. REVIEW ACTIVITY: Review previous lesson about Principles of Taxation. Review previous lesson about the Types of Compensation.

C. D. SPRINGBOARD/MOTIVATION: Ask the students what the work or job of their parents is and let them make an assumption Post the answer on their assignment on the board and let the students compare
of their parent’s salary and income for a month. and check their work.
Let the student watch the video about Understanding Employee Compensation from the
 link. https://study.com/academy/lesson/understanding-employee-compensation.html
E. F. ANALYSIS: After watching the video, ask again the students if there’s any changes of their assumptions
Presenting examples/instances of the new about the total salary and income of their parents in a month.
lesson

G. H. DISCUSSION: Discuss the following in detail: Discuss the following in detail:

Discussing new concepts and practicing new Types of Compensation Business Income
skills # 1
Compensation Income Taxable Income and Tax Due
I. J. DISCUSSION:
Discussing new concepts and practicing new
skills # 2

K. L. DEVELOPING MASTERY: Individual Activity: (Computation) Individual Activity: (Computation)

Leads to Formative Assessment #3 Jack Cruz is a project consultant. Total project fees earned during the year amounted to Juana Dela Cruz owns a trading business. Sales for the year amounted to P
P853,000. Jack opted to use the optional standard deduction of 40%. Determine the tax due 1,765,000. Given the Expenses posted on the board determine the tax due of
of Jack Cruz based on the following possible tax status of Jack. Show your computations. Juana Dela Cruz based on the following possible tax status of Jack:
a. Jack is single with no dependent. a. Juana is married with two qualified dependent.
b. Jack is married with one qualified dependent. b. Juana is single with three qualified dependent.
c. Jack is married with three qualified dependent.
A. B. ABSTRACTION:
Making generalizations &/or abstractions
about the lesson

C. D. APPLICATION:
Finding practical application of concepts and
skills in daily living

E. F. EVALUATION: Have the students answer a short quiz about Types of Compensation. Have the students answer a short quiz about Business Income.
Evaluating/assessing learning

G. H. AGREEMENT: Assignment: (Compensation Income) Assignment: (Business Income)

Additional activities for application or
remediation
Compute the tax due of the following scenarios. Compute the tax due of the following scenarios.
Scenario 1: Single with no qualified dependent Scenario 1: Single with no qualified dependent
Maria Dela Cruz generated annual compensation income of P615,000. Statutory payments Anna Magdalena is the owner-manager of Magdalena Trading Company. Total
are as follows: SSS – P 6,975.60; Philhealth - P 5,250; Pag-ibig Contribution – P 1,200. Sales generated during the year amounted to P1,230,000. Cost of goods sold is
Total: P 13,425.60 Tax exempt 13th month pay and other bonuses – P 50,000. (Note: P 492,000 and total operating expenses is P 184,500, Personal deduction
Maximum tax exempt 13th month and other bonuses is P 82,000 per Revenue Regulation P50,000.
3-2015) Scenario 2: Single with 1 qualified dependent; Magdalena received creditable
Scenario 2: Married with 3 qualified dependents income tax withheld from its customers at P 27,655.
Jose Manalo has the following information’s:
 Gross taxable compensation income P541,574.40; Personal deduction 50,000.00;
Additional deduction 75,000.00
IX. X. REMARKS
XI. XII. REFLECTION
1. 2. No. of learners who earned 80% in ABM – 22/22 ABM – 22/22
the evaluation
A. B. No. of learners who require n/a
additional activities for remediation
who scored below 80%
C. D. Did the remedial lessons work? n/a
No. of learners who have caught
up with the lesson
E. F. No. of learners who continue to n/a
require remediation
G. H. Which of my teaching strategies Interactive Discussion whereby the teachers actively involve the students in their learning process by way of regular teacher-student interaction, student-student interaction, use
worked well? Why did these work? of audio-visuals, and hands-on demonstrations that encourage students to be active participants.
Demonstration method that improves the understanding of complex skills and principles of the students. Students can pay their attention and follow along with the learning
process.
I. J. What difficulties did I encounter n/a
which my principal or supervisor
can help me solve?
K. L. What innovation or localized n/a
materials did I use/discover which I
wish to share with other teachers?
M. N. What innovation or localized n/a
materials did I use/discover which I
wish to share with other teachers?

PREPARED BY: DATE SUBMITTED: CHECKED BY: NOTED BY:

October 3, 2019
__________________________ _________________________ __________________________
Ms. Sweetzel A. Precinio Ms. Jhonelyn Rose M. Mogueis, LPT Mrs. Imelda Grace A. Santos Date
Teacher SHS Coordinator College Dean & SHS Principal