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    BayotE - DLL wk6 g12

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    Emarilyn Bayot
    This document outlines a lesson plan for a 10th grade class on cash flow statements. The plan includes reviewing previous lessons on accruals and depreciation. Students will then prepare a personal cash flow statement based on their monthly allowance and expenses. They will complete a group activity answering questions about cash flow statements, and the teacher will present a lesson comparing direct and indirect cash flow statement approaches. Students will take two quizzes, one on the basic concepts of cash flow statements and another involving problem solving and preparing statements for service and merchandising businesses.

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    BayotE - DLL wk6 g12

    Uploaded by

    Emarilyn Bayot
    1K views2 pages
    This document outlines a lesson plan for a 10th grade class on cash flow statements. The plan includes reviewing previous lessons on accruals and depreciation. Students will then prepare a personal cash flow statement based on their monthly allowance and expenses. They will complete a group activity answering questions about cash flow statements, and the teacher will present a lesson comparing direct and indirect cash flow statement approaches. Students will take two quizzes, one on the basic concepts of cash flow statements and another involving problem solving and preparing statements for service and merchandising businesses.

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    BayotE_DLL wk6 g12

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    BayotE_DLL wk6 g12

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    This document outlines a lesson plan for a 10th grade class on cash flow statements. The plan includes reviewing previous lessons on accruals and depreciation. Students will then prepare a personal cash flow statement based on their monthly allowance and expenses. They will complete a group activity answering questions about cash flow statements, and the teacher will present a lesson comparing direct and indirect cash flow statement approaches. Students will take two quizzes, one on the basic concepts of cash flow statements and another involving problem solving and preparing statements for service and merchandising businesses.

    Copyright:

    © All Rights Reserved
    Download as DOC, PDF, TXT or read online from Scribd
    Download as doc, pdf, or txt
    1K views2 pages

    BayotE - DLL wk6 g12

    Uploaded by

    Emarilyn Bayot
    This document outlines a lesson plan for a 10th grade class on cash flow statements. The plan includes reviewing previous lessons on accruals and depreciation. Students will then prepare a personal cash flow statement based on their monthly allowance and expenses. They will complete a group activity answering questions about cash flow statements, and the teacher will present a lesson comparing direct and indirect cash flow statement approaches. Students will take two quizzes, one on the basic concepts of cash flow statements and another involving problem solving and preparing statements for service and merchandising businesses.

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    © All Rights Reserved
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    You are on page 1of 2

    FRANCISCO P.

    TOLENTINO NATIONAL Grade


    School 10
    HIGH SCHOOL Level
    GRADE
    S 11 TO Teacher
    MRS. EMARILYN D. BAYOT Learning
    TLE 10 – CHS NCII
    12 Teacher III Area
    LESSON September 19, 2019 COMPUTER
    Teaching
    PLAN 10:00 – 11:00 G10 Makatarungan NETWORKING
    Dates 11:00 – 12:00 G10 Mapagtiis
    Quarter
    (CREATING CROSS
    and Time 1:00 – 2:00 G10 Maagap 2
    OVER CABLE WIRE)

    Topic / Lesson Name: Cash Flow Statement (CFS)


    A. Content Standard The learners demonstrate an understanding of the components and the
    structure of a CFS that will help him/her in the preparation of the said financial
    report.
    B. Performance The learners shall be able to solve exercises and problems that require
    Standards preparation of CFS.
    C. Learning The learners...
    Competencies  discuss the components and structures of a CFS (ABM_FABM12-If-10)
     prepare a CFS (ABM_FABM12-If-11)
    Learning Materials Laptop, TV/MONITOR, hand-out
    Resources Electronic sources

    PROCEDURES
    The teacher will:
    1. Ask the learners if they can still remember the following terms:
    a. Accrual
    b. Depreciation
    Reviewing previous lesson
    2. Write learners’ answers on the board as they cite them even if there are
    wrong answers and differentiate them one by one.
    3. Ask the learners to give specific account titles for each of the terms above
    and give examples of service businesses and merchandising businesses.
    1. Prepare a Personal CFS:
    a. Ask the learners to get a ¼ piece of paper (any paper will do if they
    don’t have a ¼ sheet)
    b. Ask them to write their monthly allowance (computed by daily
    allowance x number of days in a month) and any liabilities that they got
    from classmates, friends, family members
    c. Ask them to write the amount they spend on food, transportation,
    etc. (make it monthly to match their allowance)
    d. Tell learners to deduct the amount they spend from the amount their
    Presenting the lesson/
    allowance
    motivation
    e. Associate allowance with inflows and spending with outflows
    f. Tell learners that this is different from the SCI as the SCI will include
    non-cash items (accruals, depreciation) while the CFS will only include
    cash items
    2. Discuss the importance of the SCI:
    a. Reinforce the difference between accrued income/expense with cash
    transactions
    b. Tell the learners that a business can have a lot of cash even with a net
    loss
    Group Activity:
    Activity Answering easy, medium and hard questions about the SCE
    The groups will be given 15 minutes to do the activity.

    Analysis The teacher will introduce the topic to be discussed which is the statement of
    changes in Equity a PowerPoint will be used and during the discussion, the

    Page 1 of 2
    teacher will:
    1. Remind students to jot down notes on the topic to be discussed as guide to
    help them remember each meaning, content, significance and steps.
    2. Discuss the following topics;
    a) Define the term Cash Flow Statement;
    b) Provide a sample CFS to the learners (PowerPoint or acetate or hard
    copy) as an overview.
    c) Differentiate the Direct and Indirect Approach of the CFS
    d) Point out different parts of the Cash Flow Statement
    e) Statement of Cash Flow Statement in Service and in Merchandising
    business.
    The teacher will give; 2 quizzes

    Application 1. Quiz on the basic info about CFS. This should include theory questions,
    problem solving questions and preparation of CFS for service and in
    merchandising business.
    The students will be directed to exchange work with their seatmate for their
    Evaluation
    work to be checked.
    Research and advance read about Analysis and Interpretation of
    Agreement
    Financial Statements 1.

    Note: July 9, 2018 – no classes due to class suspension.

    Prepared by: Checked by:

    Mrs. Emarilyn D. Bayot Mrs. Beverly B. Gloria


    Teacher II Principal I

    Page 2 of 2

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