School: DIVISORIA HIGH SCHOOL Grade Level: ABM 12

Teacher: MICHELLE V. PASCUAL Learning Area: FUNDAMENTALS OF

ACCOUNTANCY, BUSINESS
AND MANANGEMENT 2
Teaching Dates and Time: ABM: MTWTH 7:30-8:30 Quarter: FIRST

SESSION 1/ AUG 22 SESSION 2/AUG 23 SESSION 3/AUG 24 SESSION 4/AUG 25

I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of debits and credits, journal entries to record basic business transaction and using t-
accounts, and posting to general ledgers.
B. Performance Standard The learners shall be able to prepare journal entrie for basic business transactions; solve exercises and problems that require using
t-account
C. Learning Competencies Determine the normal balance of Prepare journal entries to Determine balances of
an account record basic business accounts using the t-account
ABM_FABM12-IIa-b2 transaction ABM_FABM12-IIa-b4
ABM_FABM12-IIa-b3
II. CONTENT Accounting Books – Journal and Accounting Books – Journal and Accounting Books – Journal and
Ledger Ledger Ledger
III. LEARNING RESOURCE
A. References TG and CG – Fundamentals of TG and CG – Fundamentals of TG and CG – Fundamentals of
Accountancy, Business and Accountancy, Business and Accountancy, Business and
Management 2 Management 2 Management 2
B. Other Learning Phoenix Publishing House pages Phoenix Publishing House Phoenix Publishing House
Resources 66-95 pages 66-95 pages 66-95
www.teachtogether.chedk12.com www.teachtogether.chedk12.co www.teachtogether.chedk12.c
m om

IV. PROCEDURES
A. Beginning Ask each learner what are The learners will prepare their Show videos on debit and credit
difference between journal and sample business transaction when account.
ledger. they buy at sari –sari store or
grocery store.
B. Middle Group activity: The learners will be Discuss how to prepare journal Discuss to the learners how to
 divided into 5 groups and they will entries to record business post journal entries into T-
analyze the normal balance of each transaction. account.
transaction.
C. End Formative assessment: Short quiz Group activity: Problem solving Formative assessment: short
journalizing business transaction. quiz
V. REMARKS
VI. REFLECTION

Prepared by: Checked by: Noted by: Approved by:

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

Teacher II SHS Coordinator Head Teacher V Principal III