pGRADE 11 to 12 School SAN VICENTE NATIONAL HIGH SCHOOL Grade Level 12

DAILY LESSON LOG Teacher CHRISTOPHER M. SELEBIO Learning Area Fundamentals of Accountancy,
Business and Management 1
Teaching Dates and Time JULY 29 - AUGUST 2, 2024 Week 1

MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY

I. OBJECTIVES Objectives must be met over the week and connected to the curriculum standards. To meet the objectives necessary procedures must be followed and if
needed, additional lessons, exercises, and remedial activities may be done for developing content knowledge and competencies. These are assessed using
Formative Assessment strategies. Valuing objectives support the learning of content and competencies and enable children to find significance and joy in
learning the lessons. Weekly objectives shall be derived from the curriculum guides.

A. Content Standard The learners demonstrate an understanding of…

the definition, nature, function, and history of accounting
B. Performance Standard The learners shall be able to…
cite specific examples in which accounting is used in making business decisions
C. Learning Competency/Objectives The learners…
Write the LC code for each. 1. define accounting ABM_FABM11- IIIa-1
2. describe the nature of accounting ABM_FABM11- IIIa-2
3. explain the functions of accounting in business ABM_FABM11- IIIa-3
4. narrate the history/origin of accounting ABM_FABM11- IIIa-4

II. CONTENT 1. Introduction to Accounting

III. LEARNING RESOURCES ABM_FABM11- III

A. References ABM_FABM11- III
1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from Laptop, projector, LED TV
Learning Resource (LR)portal Power point presentation, Internet
B. Other Learning Resource
IV. PROCEDURES These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Always be guided by demonstration of
learning by the students which you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to
learn new things, practice their learning, question their learning processes, and draw conclusions about what they learned in relation to their life experiences and
previous knowledge. Indicate the time allotment for each step.

A. Reviewing previous lesson or Present the lesson in the class Teacher reviews the Present the lesson in the class Teacher reviews the
presenting the new lesson questions asked and class questions asked and
Teacher reviews the questions responses from the previous Teacher reviews the questions class responses from the
asked and class responses from lesson asked and class responses previous lesson
Session 1. from Session .
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B. Establishing a purpose for the Explain the objective/s of the Explain the objective/s of the Explain the objective/s of the Explain the objective/s of
lesson lesson lesson lesson the lesson
C. Presenting examples/Instances of Present examples in the board by Present examples in real life Present examples in the board Present examples in real
the new lesson discussing the lesson situation by discussing the lesson life situation
D. Discussing new concepts and The teacher The teacher will present and The teacher will explain the The teacher will narrate
practicing new skills # 1 defines accounting describe the nature of functions of accounting in the history/origin of
accounting. business. accounting

E. Discussing new concepts and Define accounting. Discuss the nature of Discuss the function of Discuss the history of
practicing new skills # 2 “Accounting is the process of accounting accounting in business accounting Accounting is
IDENTIFYING, RECORDING, According to Accounting Ask the learners to comment on as old as civilization
and COMMUNICATING Theory why accounting is considered itself. It has evolved in
economic events of an (http://accountingtheory.weeb as the language of business. response to various
organization to interested. ly.com/nature-and-scope-of- Accounting is the means by social and economic
users.” (Weygandt, J. et. al) accounting.html): “Accounting which business information is needs of men.
Explain the three highlighted is a systematic recording of communicated to business Following is the evolution
words in the graphic: financial transactions and the owners and stakeholders. The of accounting:
IDENTIFYING – this involves presentation of the related role of accounting in business is • The Cradle of
selecting economic events that information to appropriate to provide information for Civilization
are relevant to a particular persons.” Based on this managers and owners to use in Around 3600 B.C.,
business transaction. The definition we can derive the operating the business. In record-keeping was
economic events of an following basic features of addition, accounting information already common from
organization are referred to as accounting: allows business owners to Mesopotamia, China and
transactions. • Accounting is a service assess the efficiency and India to Central and
Examples of economic events or activity. Accounting provides effectiveness of their business South America.
transactions - In a bakery assistance to decision operations. Prepared • 14th Century - Double-
business: makers by providing them accounting reports can be Entry Bookkeeping
• sales of bread and other bakery financial reports that will compared with The most important
products guide them incoming up with event in accounting
• purchases of flour that will be sound decisions. history is generally
used for baking • Accounting is a process: A considered to be the
• purchases of trucks needed to process refers to the method dissemination of double
deliver the products of performing any specific job entry bookkeeping by
RECORDING – this involves step by step according to the Luca Pacioli
keeping a chronological diary of objectives or targets. (‘The Father of
events that are measured in Accounting is identified as a Accounting’) in 14th
pesos. The diary referred to in process, as it performs the century Italy. Pacioli was
the definition are the specific task of collecting, much revered in his day,
journals and ledgers which will be processing and and was a friend and
discussed in future chapters. communicating financial contemporary of
COMMUNICATING – occurs information. In doing so, it Leonardo da Vinci.
through the preparation and follows some definite steps
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 distribution of financial and other like the collection, recording,
accounting reports. classification, summarization,
finalization, and reporting of
financial data.
F. Developing mastery (15 minutes) Each group Recital, reading or narration Recital, reading or narration Quiz
(leads to Formative Assessment 3) prepares for the presentation

(Groups can use manila paper,

power point presentation, etc. for
their presentation.) showing their
questions and ways/steps in
which they can do to answer
them
G. Finding practical application of Return Demo Applying concepts and skills Return Demo Applying concepts and
concepts and skills in daily living in daily living skills in daily living
Actual Presentation Actual Presentation
H. Making generalizations and Ask: In your opinion, what are the Ask:
abstractions about the lesson benefits of ________________? What did you feel upon
performing the activity?

Ask: What are the advantages of

using a ___________________?

Say/Ask: Give examples on how

else you can use these in
everyday life.
I. Evaluating learning

J. Additional activities for application Agreement: Agreement:

or remediation

V. REMARKS

VI. REFLECTION Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to
be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can
ask them relevant questions.
A. No. of learners who earned 80% in
the evaluation
B. No. of learners who require

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 additional activities for remediation
who scored below 80%
C. Did the remedial lessons work? No.
of learners who have caught up with
the lesson
D. No. of learners who continue to
require remediation
E. Which of my teaching strategies I related the topic/concept with student's personal experiences
worked well? Why did these work?
F. What difficulties did I encounter
which my principal or supervisor can dealing with absenteeism of slow learners which affects the time for their remedial
help me solve?
G. What innovation or localized
materials did I use/discover which I l. Relating concepts with student's experiences
wish to share with other teachers?

Prepared by: Checked and approved by:

CHRISTOPHER M. SELEBIO PERLA N. PASCUA

Subject Teacher Principal II

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