School: DIVISORIA HIGH SCHOOL
Teacher: MICHELLE V. PASCUAL
I. OBJECTIVES
A. Content Standards
B. Performance Standard
C. Learning Competencies
II. CONTENT
III. LEARNING RESOURCE
A. References
B. Other Learning Resources
Teaching Dates and Time: ABM 11 – 1:20-2:20
SESSION 1/JANUARY 23
The learners demonstrate an
understanding of the accounting
cycle of a service business.
The learners shall be able to identify
business and nonbusiness
transactions, enumerate the types of
business documents, recite the rules
of debit and credit, and apply these
in simple cases.
Describes the nature of business
transactions in a service company
ABM_FABM11-IVa-d-29
Business Transactions and Their
Analysis As Applied to the
Accounting Cycle of a Service
Business
a. Adjusting Entries
b. Adjusted Trial Balance
c. preparation of Basic Financial
Statement ( Income Statement)
CG, page 4 of 7
Fundamentals of Accountancy,
Business and Management- Rex
Books Store
Grade Level: Grade 11
Learning Area: Fundamentals of Accountancy,
SESSION 2/JANUARY 24
The learners demonstrate an
understanding of the accounting cycle
of a service business.
The learners shall be able to identify
business and nonbusiness
transactions, enumerate the types of
business documents, recite the rules
of debit and credit, and apply these in
simple cases.
Records transactions of a service
business in the general journal
ABM_FABM11-IVa-d-30
Business Transactions and Their
Analysis As Applied to the Accounting
Cycle of a Service Business
a. Adjusting Entries
b. Adjusted Trial Balance
c. preparation of Basic Financial
Statement ( Income Statement)
CG, page 4 of 7
Fundamentals of Accountancy,
Business and Management- Rex Books
Store
Business and Management 1
Quarter: FOURTH
SESSION 3/JANUARY 25
The learners demonstrate an
understanding of the accounting
cycle of a service business.
The learners shall be able to identify
business and nonbusiness
transactions, enumerate the types of
business documents, recite the rules
of debit and credit, and apply these
in simple cases.
Post transactions in the ledger.
ABM_FABM11-IVa-d-31
Business Transactions and Their
Analysis As Applied to the
Accounting Cycle of a Service
Business
a. Adjusting Entries
b. Adjusted Trial Balance
c. preparation of Basic Financial
Statement ( Income Statement)
CG, page 4 of 7
Fundamentals of Accountancy,
Business and Management- Rex
Books Store
SESSION/JANUARY 26
The learners demonstrate an
understanding of the accounting cycle
of a service business.
The learners shall be able to identify
business and nonbusiness
transactions, enumerate the types of
business documents, recite the rules
of debit and credit, and apply these in
simple cases.
Prepare a trial balance
ABM_FABM11-IVa-d-32
Business Transactions and Their
Analysis As Applied to the
Accounting Cycle of a Service
Business
a. Adjusting Entries
b. Adjusted Trial Balance
c. preparation of Basic Financial
Statement ( Income Statement)
CG, page 4 of 7
Fundamentals of Accountancy,
Business and Management- Rex
Books Store
IV. PROCEDURES
A. Beginning Ask the learners to enumerate at What are the two types of book of Continuation of the problem solving Preparation of trial balance.
define the types of business accounts? activity in January 24.
according to activities.
B. Middle Discuss the nature of service Give the learners a short problem Posting the transactions in ledger. Preparation of trial balance.
business. solving.
Discuss the accounting cycle of
service business.
C. End Short a short exercises. Give the learners a short problem Posting the transactions in ledger. Preparation of trial balance.
solving.
V. REMARKS
VI. REFLECTION
VII.

Prepared by: Checked by: Noted by: APPROVED

MICHELLE V. PASCUAL JOEL S. DOMINGO MERILYN C. MANANGO ELOISA L. DIZON, PhD

Teacher II SHS Coordinator Head Teacher V PRINCIPAL III