School BAMBANG NATIONAL HIGH SCHOOL Grade Level 11

D GRADES 1 to 12 Teacher LEO A. MAGASTINO Learning Area Accountancy Business & Management
DAILY LESSON
LOG Teaching Dates and Time Week 1 (June 5-9,2017) Quarter 1st

Session 1 Session 2 Session 3 Session 4 Session 5

1. The students must be well oriented on what ABM Track is all about.
I. OBJECTIVES
2. The Learners must have a clear understanding on the different introductory topics in accounting.
1. The learners understands what ABM
Tract is all about and the future careers
and opportunities in line with it. 1. The learners
demonstrate an 1. The learners 1 The learners
2. The learner demonstrates decision making understanding of the demonstrate an demonstrate an
A. Content Standards skill considering their own strengths and definition of understanding of understanding of
weaknesses. accounting. the nature of the function of
accounting accounting
3. The learner understands the
importance of time-management in
B. Performance Standards Studying Accounting. The learners shall be able cite specific examples in which accounting is used in making business decisions

C. Learning Competencies / Cite possible future careers of senior Define Accounting - ABM_FABM11- Describe the Nature of Accounting Explain the Functions of
Objectives high school students pursuing in the IIIa-1 ABM_FABM11-IIIa-2 Accounting in Business
Write the LC code for each ABM Tract. ABM_FABM11-IIIa-3

II. CONTENT Time Management and Effective Study Skills in Accounting

Introduction to Accounting
III. LEARNING
RESOURCES
A. References
1. Teacher’sGuide pages
2. Learner’s Materials pages
3. Textbook pages Basic Accounting 3rd Edition by Edwin G. Basic Accounting 3rd Edition by Basic Accounting 3rd Edition by Basic Accounting 3rd Edition by
Valencia p.1 Edwin G. Valencia page.1-2 Edwin G. Valencia page. 3 Edwin G. Valencia page. 4
4. Additional Materials from
Learning Resource (LR)
portal

B. Other Learning Resources

 Session 1 Session 2 Session 3 Session 4 Session 5
IV. PROCEDURES
Say/Ask: Yesterday, I gave you Say/Ask: Yesterday, we learned Say/Ask: Yesterday, we learned about
some tips on how to study about the different definitions of the different Nature of Accounting. Do
Leveling of Expectations. you have a question on our previous
Accounting Business and accounting. Could anyone recite at topic?
Say/Ask: Welcome to the ABM Tract. I Management effectively. I hope by least one definition of accounting?
this time your mindset, your decision
A. Reviewing previous lesson or wish to know what have motivated or was now final, that you are on the
presenting the new lesson influenced you in choosing this tract. What Let at least three students recite
do you want to become in the future? Do right tract. Were your decisions now some of the different definitions of
you know some career opportunities that final? accounting.
are in line with this tract? There are some
necessary habit and attitude which a
learner must possess in order to succeed
in the study of Accounting, Business and
Management.
Say: As early as now you should have a good Say: Today, we will discuss on the Say: Today we will learn about Ask: What do you think is the main
reason, a good basis in choosing ABM Tract different Definitions of Accounting. the Nature of Accounting. importance of Accounting? How do
B. Establishing a purpose for such that all our efforts will not be wasted. businessmen decide? How could they
the lesson
know whether they are gaining profit or
not?
C. Presenting examples/ 1. Before discussion, remind the class to
take down notes. 1. Discuss different Definitions of 1. Discuss the different
instances of the new 1. Introduce and discuss the
2. Provide some tips on how to study accounting. Accounting as provided by thefollowing;
lesson a. Accounting Standard Council Different Nature of Accounting. Functions of Accounting
3. Mention some successful persons who have
finished business courses; A successful (ASC),
Accountant, a successful Manager, and a b. American Institute of Certified Public
successful Entrepreneur. Accountants (AICPA),
4. Talk about the importance of having a good c. American Accounting Association
plan and the consequences of having none. (AAA)

D. Developing mastery 1. Say/Ask: Identify different career of an Ask: From those that we have Ask: With the different
Ask: Why is accounting
(Leads to Formative Assessment 3) Accountancy, Business and discussed, which is a more Functions of Accounting,
considered the language of
Management graduate? comprehensive definition of which is considered basic,
business? primary, and advanced
Accounting? Why?
function. Why do you say so?
E. Finding practical applications of 1. Ask: What do you think is the importance of Ask: Do you think accounting can be applied in budgeting your own allowances? How?
concepts and skills in daily having a good plan and what are the How could business establishment knew whether they are gaining profit or not?
living possible consequences of having none?
F. Making generalizations and Ask: In your opinion, did you made a good Ask: In your opinion, what are the Ask: What are the different Nature Ask: What does accounting do?
abstractions about the lesson decision? what are the possible careers that benefits of accounting in the of Accounting State some of its basic as well as
you could after finishing Accounting Business business sector? advanced functions.
and Management?.
G. Evaluating learning Ask the learners to share what prompted them in From the definition of accounting, Given the different scenario or
choosing ABM Track. What are their future plans Ask the learners to the different ask the learners to write and explain activities, ask the students to give
definitions of accounting what function of accounting was
in life. the different Nature of Accounting. undertaken on those different
given scenarios.
H. Additional activities for
application or remediation
V. REMARKS The learners must be oriented that accountancy business and management subjects are not more on mathematics but rather on analysis and comprehension.
VI. REFLECTION Since most senior high school students are still confused whether or not they have chosen the right tract, and considering the drawbacks of always changing ones own preference or course. They
have to be oriented well such that they would have confidence in their own decision in choosing the ABM Track. The teacher needs to develop their confidence on their own chosen track, the ABM
Track such that they may exert extra effort in the study of Accounting and other business subjects.

Prepared by: Checked: Recommending approval: Approved:

LEO A. MAGASTINO MICKAEL A. RAYMUNDO CELIA D. ADDUN IGNACIO D. DUMANGENG JR., Ph. D
Subject Teacher Subject Group Head/HT I Assistant Principal II Secondary School Principal IV