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GOVERNOR JULIO V.

MACUJA MEMORIAL COMPREHENSIVE HIGH SCHOOL


Caridad, Hamtic, Antique

A SEMI-DETAILED LESSON PLAN FOR SENIOR HIGH SCHOOL


ACCOUNTANCY, BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT)
October 30, 2018
I. OBJECTIVES

At the end of the lesson, the students should be able to:

a. differentiate the different branches of accounting


b. explain the types of services rendered on the different branches

II. SUBJECT MATTER

Topic: Introduction to Accounting (Lesson 2)


Reference: Teaching Guide for SHS (Fundamentals of ABM1) pages 8-11; Fundamentals of ABM 1
(Author- Dr. MArife Agustin-Acierto & Benjamin A. Abarquez Jr) pages 13-15
Materials: chalkboard, chalk, laptop, projector

III. PROCEDURES

A. CLASSROOM ROUTINES
a. Prayer
b. Greetings
c. Checking of Attendance & Physical Classroom Environment

B. REVIEW

TEACHER’S ACTIVITY STUDENT’S ACTIVITY

“Good morning class, how are you today?” “Good morning ma’am, we’re fine, thank you”.

“Before we proceed, let’s have a short review of our


lesson yesterday.”
Possible Answer:
“What did we discuss yesterday?” “Ma’am, yesterday we have discuss the definition,
nature, function and history of accounting.”
“Very good.”
Ask: 1. Define accounting
2. What are the functions of accounting?
3. What are the nature of accounting?
4. Narrate history of accounting.

“Do you have any questions of yesterday’s lesson?”

“If none, we will now proceed to the next topic.”

C. MOTIVATION
(Draw a big tree with 8 branches. As you discuss the “Yes ma’am”
topic, write the particular branch of accounting you are
discussing on each branch. Label the root of the three
as ‘Accounting’.

“I have here a big tree as representation of branches of


accounting”.
D. DEVELOPMENTAL PHASE

1. PRESENTATION
“Our topic for today is about Branches of Accounting”.

2. ACTIVITY (Activate Prior Knowledge)


Activity #2 (Cabbage Relay)
 Students will identify what branch of accounting
“Students will participate actively”.
renders the following services written on the
manila paper.
1. Eight paper strips with branches of
accounting written in every strip is rolled
like a cabbage.
2. The cabbage like paper strip will be pass by
every student to their classmates as the
music is turned on.
3. Once the music is stop, the one who is
holding the cabbage like paper strip will
unwrapped it and identify the branch of
accounting he/she is holding by placing the
paper strip on the manila paper.
4. This activity will last for 10 minutes.

3. ANALYSIS (Acquire New Knowledge)

 Branches of Accounting
Back to the big tree drawn. Explain the following
branches of accounting. As you discuss the topic, write
the particular branch of accounting you are discussing
on each branch. Label the root of the three as
‘Accounting’. (Power point presentation)
1. Financial Accounting
2. Management Accounting
3. Government Accounting
4. Auditing
5. Tax Accounting
6. Cost Accounting
7. Accounting Education
8. Accounting Research

3. ABSTRACTION (Q&A)
“Let’s have a sort of review of today’s lesson”.
1. What are the branches of accounting? Answers:
2. The branch of accounting that focuses primarily
on the preparation of financial statements? Financial Accounting
3. The branch of accounting that is use to evaluate Management Accounting
organization’s operations performance.
4. The branch of accounting that is practiced by all Government Accounting
government agencies and its employees using
their set of policies, accounts and processes.
5. The branch of accounting that is defined as the Auditing
systematic process for obtaining evidence and
examine records.
(Emphasize the Internal & External Audit)
6. The branch of accounting that focus on the Tax Accounting
preparation of tax returns as required by BIR.
7. The branch of accounting that deals on Cost Accounting
collecting cost information that is useful to set
prices of goods and services for sale.
8. The branch of accounting deals with developing Accounting Education
future accountants by creating relevant
accounting curriculum.
9. The branch of accounting that focuses on the Accounting Research
search of new knowledge on the effects of
economic events on the process of
summarizing, analyzing, verifying and

4. APPLICATION (Giving opinion)


Ask the student what branch of accounting do they
want to focus on and Why?

5. ASSESSMENT (Quiz)
 Multiple Choice
Directions: Write the letter of the correct
answer.
1. Branch of accounting that focuses on the
preparation of financial statements.
a. Management Accounting
b. Financial Accounting
c. Auditing
d. Tax Accounting

2. This branch of accounting deals on collating


cost information that is useful to set prices
of goods and services for sale.
a. Auditing
b. Government Accounting
c. Tax Accounting
d. Accounting Education

3. This branch of accounting tells that the in-


house information generated by the
accountant for specific purposes will serve
as benchmarks to company’s performance.
a. Financial Accounting
b. Management Accounting
c. Tax Accounting
d. Government Accounting
4. This branch of accounting that focuses on
the preparation of tax return as required by
the Bureau of Internal Revenue (BIR).
a. Management Accounting
b. Financial Accounting
c. Auditing
d. Tax Accounting

5. This is carried out by Certified Public


Accountants in the public practice who
should be accredited by the Board of
Accountancy (BOA).
a. External Auditing
b. Internal Auditing
c. Government Accounting
d. Tax Accounting

E. ASSIGNMENT
 Check the appropriate column for the
accounting areas required by the listed type
of business.

Prepared By:

JUDITH D. PIANO
ABM Teacher

Checked By:

EDWIN M. ACUB
HT-I