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 20: October 14 - 18, 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 preparation of an accounting practice set for a merchandising business.
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 to complete and submit the accounting practice set for a merchandising business.
The learners shall be able to accomplish the BIR (Bureau of Internal Revenue) forms.
E. F. Learning Competency/Objectives The learners perform the steps in the accounting cycle for merchandising business. ABM_FABM12-IIe-g14
Write the LC code for each. The learners prepare the BIR forms. ABM_FABM12-IIh-j18
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 Accounting Practice Set
Income and Business Taxation
V. VI. LEARNING RESOURCES Whiteboard, Marker
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
VII. VIII. PROCEDURES
A. B. REVIEW ACTIVITY:

C. D. SPRINGBOARD/MOTIVATION:
E. F. ANALYSIS:
Presenting examples/instances of the new
lesson

G. H. DISCUSSION:
Discussing new concepts and practicing new
skills # 1

I. J. DISCUSSION:
Discussing new concepts and practicing new
skills # 2

K. L. DEVELOPING MASTERY:
Leads to Formative Assessment #3

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:
Evaluating/assessing learning

G. H. AGREEMENT: Submission of Portfolio.

Additional activities for application or Complete students’ portfolio of all the notes, hand-outs, quizzes and activities in
remediation
Fundamentals of Accountancy, Business and Management 2 (FABM) from week 16 – 19.
As requirements in their 2nd Quarter Exam.
IX. X. REMARKS Review the Scope of the Unit Test Examination Administer the 2ND Quarter Examination:
Week 16-19 Type of Test Topics Covered No. of Items
Accounting Practice Set (Merchandising Business) I. Multiple Choice Perpetual Inventory System 11
 Perpetual Inventory System Periodic Inventory System
 Periodic Inventory System II. Adjusting Entries Accounting Practice Set 14
Income and Business Taxation (Merchandising Business)
 Compensation Income III Computation of Tax Income and Business 15
 Business Income Due Taxation
 Taxable Income and Tax Due
 IV Accounting Cycle Accounting Practice Set 60
. (Merchandising Business)
TOTAL: 100
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 Cooperative Learning wherein the students are able to understood from the topic and share what they learned.
worked well? Why did these work?
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 10, 2019

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