Grade 12 School Don Jose National High School Grade Level 12

DAILY Teacher FRANCES NOVA B. DELA PEÑA, MBA Learning Area Fundamentals of Accountancy, Business and
LESSON Management 2
LOG Teaching Dates and Time July 8 – 12, 2019 Quarter 1st
6:00-7 AM ABM Charity (MTWTh)

Session 1 Session 2 Session 3 Session 4

I. OBJECTIVES
A. Content Standards
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 learners demonstrate an understanding of the service income and operating expenses of a service business as well as sales, contra
sales, purchases, contra purchase accounts, cost of goods sold and general administrative and selling expenses of a merchandising
business that will equip him / her in the preparation of the SCI for both service and merchandising businesses.

The learners shall be able to solve exercises and problems that require preparation of SCI for a service business and a merchandising
business.
B. Performance Standards

The learners identify the The learners identify the The learners identify the The learners identify the
C. Learning Competencies/ elements of the SCI and elements of the SCI and elements of the SCI and elements of the SCI and
describe each of these items for describe each of these items for describe each of these items for describe each of these items for
Objectives (Write the LC a service business and a a service business and a a service business and a a service business and a
Code) merchandising business. merchandising business. merchandising business. merchandising business.
ABM_FABM12-Ic-d-5 ABM_FABM12-Ic-d-5 ABM_FABM12-Ic-d-5 ABM_FABM12-Ic-d-5
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.
II. CONTENT Statement of Comprehensive Statement of Comprehensive Statement of Comprehensive Statement of Comprehensive
Income (SCI) Income (SCI) Income (SCI) Income (SCI)
III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative
RESOURCES materials as well as paper-based materials. Hands-on learning promotes concept development.

A. References
1. Teacher’s Guide pages
2. Learner’s Material
pages
 Fundamentals of Accountancy, Fundamentals of Accountancy, Fundamentals of Accountancy, Fundamentals of Accountancy,
3. Textbook pages Business, and Management 2 (Dani Business, and Management 2 (Dani Business, and Management 2 (Dani Business, and Management 2 (Dani
Rose C. Salazar) Rose C. Salazar) Rose C. Salazar) Rose C. Salazar)
4. Additional Materials
from Learning Resource
portal

B. Other Learning
Resources

Session 1 Session 2 Session 3 Session 4

These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which
IV. PROCEDURES 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.
Review of the SFP elements especially Review of the past lesson. Review of the past lesson. Discussion of Review of the past lesson.
A. Reviewing previous the Liabilities and Equity portion. the assignment given.
lesson or presenting a new
lesson
The learners will be able to understand The learners will be able to determine The learners will be able to identify and The learners will be able to identify
B. Establishing a purpose the purpose of an Income Statement. the elements of an Income Statement. describe the elements of the SCI of a and describe the elements of the SCI
for the lesson service business. of a merchandising business.

Group activity: Each group shall Group activity: Each group shall make What is the Business? Students shall Guess the Logo: Students shall guess
C. Presenting present to class the purpose of a: report a simple statement showing their guess the field of business of the the name the companies by showing
examples/instances of the card/test papers/etc. “baon” given to them everyday and the company logos flashed on the screen. the logos.
new lesson list of things they buy and find out how
much is left.
The teacher shall discuss the lesson The teacher shall discuss the lesson The teacher shall discuss the lesson The teacher shall discuss the lesson
D. Discussing new using powerpoint presentation. using powerpoint presentation. using powerpoint presentation. using powerpoint presentation.
concepts and practicing
new skills #1
Inquiry-based approach: Teacher shall Mind mapping activity: List down Group Activity: Students shall pick out Group Activity: Students shall pick out
E. Discussing new ask students to describe in his/her own several sources of revenues and types from the list revenues/expenses which from the list revenues/expenses which
concepts and practicing words the purposes of SCI. of expenses a business may incur. belong to service companies only. belong to merchandising companies
new skills #2 only.
 The students shall present their output. The students shall present their output. The students shall present their
F. Developing mastery output.
(Leads to Formative
Assessment)

G. Finding practical
applications of concepts
and skills in daily living

H. Making generalizations
and abstractions about the
lesson
I. Evaluating learning
The teacher shall call some
students to generalize the lesson
using two words only.
Essay: Give at least one (1)
purpose and describe thoroughly.
Students shall make a simple Income
Statement with amounts.
The teacher shall ask some students to
complete the sentences flashed on
screen.
Short Quiz: Identify whether the given
revenues/expenses belong to a service
company.
The teacher shall ask some students to
complete the sentences flashed on
screen.
Short Quiz: Identify whether the given
revenues/expenses belong to a service
company.

Assignment: Find out why Income

J. Additional activities for
Statement has been renamed as
application or remediation Statement of Comprehensive Income.

V. REMARKS
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
VI. REFLECTION help your instructional supervisors can provide for you so when you meet them, you can ask relevant questions.
A. No. of learners who earned 80% on
the formative assessment

B. No. of learners who require

additional activities for remediation

C. Did the remedial lessons work?

No. of students who caught up with
the lesson
 D. No. of learners who continue to
require remediation

E. Which of my teaching strategies

work well? Why did these work?

F. What difficulties did I encounter

which my principal or supervisor help
me solve?

G. What innovation or localized

materials did I use/discover which I
wish to share with other teachers?

Prepared by: Checked by: Noted by:

FRANCES NOVA B. DELA PEÑA, MBA JEWELL C. SASUYA ALVIN D. STA. MARIA, Ed. D.
SHST-III ABM Academic Coordinator Principal I - DJNHS