School HOLY CROSS ACADEMY
GRADES 1 TO 12
DAILY LESSON LOG
I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies/
Objectives(Write the LC code for each)
II. CONTENT
IV. LEARNING RESOURCES
A. References
1.Teacher’s Guide pages
2.Learner’s Material pages
3.Textbook pages
4.Additional Materials from Learning
Resource (LR) portal
B. Other Learning Resources
V. PROCEDURES
A. Reviewing previous lesson or
presenting the new lesson
B. Establishing a purpose for the
lesson
C. Presenting examples/instances of
Grade Level 12
Teacher MR. EARL MICHAEL S. MAROON Learning Area Fundamentals of ABM1
Teaching Dates and Time JUNE 10-14, 2019; MTTH 10:00-11:00 A.M. Quarter 1
Session 1 Session 2 Session 3 Session 4 Session 5
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.
The definition, nature, function, and history of accounting
Cite specific examples in which accounting is used in making business decisions.
Define accounting ABM_FABM11-Ia-1 Describe the nature of Accounting Explain the functions of accounting in Narrate the history/origin of
ABM_FABM11-Ia-2 business ABM_FABM11-Ia-3 accounting ABM_FABM11-Ia-4
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach in the CG, the content can be tackled in a week or two.
The definition, nature, function, and history of accounting
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in learning. Ensure that there is a mix of concrete and manipulative
materials as well as paper-based materials. Hands-on learning promotes concept development.
Curriculum Guide ABM_FABM11-Ia-1 ABM_FABM11-Ia-2 ABM_FABM11-Ia-3 ABM_FABM11-Ia-4
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.
 Greetings  Greetings  Greetings  Greetings
 Attendance
 Attendance  Attendance  Attendance
 Ask the students if they have knowledge on
accounting  Define accounting  Explain the functions of accounting  What are the natures of
accounting?
Ask the students if their families are running a Group the students into five groups and Group the students into five groups Ask the students to share their
business enterprise and encourage them to share
have a draw lot about accounting and ask them to enumerate the known history of something.
their experience or knowledge about basic business
activities. nature. benefits of accounting.
1. as a process
2.as an art
3. as a means not an end
4.deals with financial information and
transactions
5. as an information system and let
them explain each of the nature.
Discuss the concept of accounting and its role to Site some examples of why accounting Analyze and discuss the benefits of Is anyone knows or had an idea
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the new lesson
D. Discussing new concepts and
practicing new skills #1
E. Discussing new concepts and
practicing new skills #2
F. Developing mastery
(Leads to Formative Assessment 3)
G. Finding practical applications of
concepts and skills in daily living
H. Making generalizations and
abstractions about the lesson
I. Evaluating learning
Session 1 Session 2
business. is
1. a process
2. an art
3. a mean not an end
4.dealing with financial information and
transactions
5.an information system and let them
explain each of the nature.
Deliver the definitions of accounting by FAS, FRBS, Discuss the nature of accounting.
AAA and AICPA
1. as a process
2.as an art
3. as a means not an end
4.deals with financial information and
transactions
5. as an information system and let
them explain each of the nature.
Knowing what accounting is, are you practicing In dealing with your daily allowances
already accounting in your own allowance though you
and with your business or home
are not aware that it is already accounting?
budgeting, how can accounting be a
process, an art, means not an end, and
an information system?
In your own words, what is accounting? What are the natures of accounting?
Multiple Choices. Determine the nature of accounting that
1. Which of the following is an appropriate is shown in the following statement.
definition of accounting? 1. The users then take their own
a) A means of recording decisions on the basis of such
transactions and keeping records information. So, it can be said that mere
b) Electronic collection, keeping of accounts can be the primary
organization, and communication of vast objective of any person or entity.
amounts of information 2. Accounting is recognized and
c) The interconnected network of characterized as a storehouse of
Session 3
accounting given by the students.
Discuss the objectives of Accounting
Let the students account on where
they usually put their daily allowance
and share it to class.
Are you being asked by your parents
if where did you put your allowance
for that day? Will you continue
spending still that way or will you
change your spending?
Is it important for you to properly
account your allowance?
Enumerate and explain the function of
accounting in business.
Session 4 Session 5
on where and when accounting
originate? Explain that even
accounting has a history and its
already present even at the first
civilization.
Discuss the history of Accounting
and who is Fra Luca Paciolli
Why do you think we need to be
aware of the history of accounting
before we move forward to the
basic concepts of accounting?
What do you think are the most
important part of the history of
accounting?
Who are the most influential and
has a greater contribution on the
advancement of accounting?
Group the students into five. And
ask them to narrate the history of
accounting.
Rubrics:
Content: 50%
Presentation:50%
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 Session 1 Session 2 Session 3 Session 4 Session 5
subsystems necessary to operate a information.
business 3. It follows some definite steps like
d) The measurement, processing, collection of data recording,
and communication of financial information classification, summarization,
about identifiable economic entity finalization and reporting.
2. Which accounting process is the 4. It does not deal with non-monetary
recognition or non-recognition of business information of non-financial aspect
activities as accountable events? 5. Accounting is a systematic method
a) Communicating consisting of definite techniques and its
b) Identifying proper application requires applied skill
c) Measuring and expertise.
d) Recording
3. Accounting is a service activity. Its
function is to provide
a) Qualitative information
b) Quantitative and qualitative
information
c) Quantitative information
d) None of the above
4. The communication phase of accounting
is accomplished by
a) Processing data
b) Recording data
c) Reporting to decision makers
d) Storing data
5. The measurement phase of accounting
is accomplished by
a) Processing data
b) Recording data
c) Reporting to decision makers
d) Storing data
J. Additional activities for application Make a research on the nature of Make a research on the functions of Make a research on the history of Make a research on the branches
or remediation accounting. accounting in business accounting of accounting.

VI. REMARKS
VII. 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 additional
activities for remediation who scored
below 80%
C. Did the remedial lesson work? No. of
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 Session 1 Session 2 Session 3 Session 4 Session 5
learners who have caught up with the
lesson.
D. No. of learners who continue to
require remediation
E. Which of my teaching strategies
worked well? Why did these work?
F. What difficulties did I encounter
which my principal or supervisor can
help me solve?
G. What innovation or localized
materials did I use/ discover which I
wish to share with other teachers?

Prepared by: Noted:

EARL MICHAEL S. MAROON

INSTRUCTOR PRINCIPAL

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