Grade Level Grade 11 Quarter Fourth

Semester Second Region 1

Fundamentals of
Learning Area Accountancy, Business Teaching Date: March 14, 2019
and Management 1

I. OBJECTIVES
The learner demonstrates understanding of the five major accounts, namely: assets, liabilities,
A. Content Standards
capital, income and expenses.
The learners shall be able to define, identify, and classify accounts according to the five major
B. Performance Standards
types.
Illustrate the format of a general and subsidiary ledger
Specific Learning Objectives:
At the end of the discussion, the students should be able to:
C. Learning Competencies/ • Define the ledger;
Objectives • Illustrate the format of a General Ledger; and
Write the LC code for each • Post the journal entries to the ledger.

(ABM_FABM11-IIIf-24)

II. CONTENT Books of Accounts

III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages 66-77
2. Learner’s Materials pages 164-178
3. Textbook pages
4. Additional Materials from
Learning Resource (LR) portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or
presenting the new lesson
(ELICIT) Review the learners by asking the definition of journal and its importance.
3 minutes
4 Establishing a purpose for
the lesson
(ENGAGE)
7 minutes
5 Presenting
examples/instances of the Present to the learners the two major types of books of accounts, the journal and the ledger.
new lesson (ENGAGE)
3 minutes
6 Discussing new concepts
Focus the discussion on the Journal.
and practicing new skills
Discuss the two types of journals, the general journal and the special journal.
#1 (EXPLORE)
2 minutes
Individual activity:
Show the learners an example of a general journal and give each learner a business transaction
for them to journalize in the given general journal.

Mr. Laban Dero opened his laundry business in Alcala, Pangasinan on January 2, 2019. The
7 Discussing new concepts
following transactions occurred during the month of January.
and practicing new skills
DATE TRANSACTIONS
#2 (EXPLORE)
1/2/19 Invested PHP500,000 to his business. The trade name of the
10 minutes
business was “MR. LABANDERO”
1/3/19 Hired Allan and Allie who will manage his business
1/4/19 Collections from various customers for the day - PHP3,000
1/5/19 Purchase store supplies from Labada Store - PHP10,000
1/7/19 Collections from various customers for the day - PHP8,000
 Grade Level Grade 11 Quarter Fourth
Semester Second Region 1
Fundamentals of
Learning Area Accountancy, Business Teaching Date: March 14, 2019
and Management 1

1/8/19 MR. LABANDERO entered into an exclusive contract with Sikat

Hotel where the business will do all the laundry of the hotel.
1/9/19 Sikat Hotel availed the services of MR. LABANDERO amounting to
PHP15,000. Payment will be made on January 20, 2019.
1/10/19 Collections from various customers for the day - PHP12,000
1/12/19 Purchased a washing machine amounting to PHP50,000
1/15/19 Collections from various customers for the day - PHP20,000
1/19/19 Paid electricity bill for the month amounting to PHP18,000
1/20/19 Received payment from Sikat Hotel amounting to PHP15,000
1/21/19 Paid salaries of Allan and Allie - PHP15,000
1/22/19 Mr. Laban Deyro needed money for the hospitalization of his son. He
withdrew PHP18,000 from the business.
1/25/19 Paid bus ticket of PHP1,500 for the travel of Mr. Deyro to Manila to
negotiate a contract with Sosyal Hotel
1/26/19 Paid taxes to the Municipality of Alcala, PHP4,000
1/27/19 Purchased office supplies amounting to PHP12,500
1/28/19 Collections from various customer for the day - PHP5,000
1/29/19 Sosyal Hotel availed the services of MR. LABANDERO amounting to
PHP15,000 payable on Feb 25, 2019.
1/31/19 Purchased store equipment amounting to PHP50,000. Paying half in cash and the
balance on account.
Group Activity:
Ask the learners to identify what special journal is applicable for the following transactions:
1. Collected PHP10,000 from a customer in payment of his account.
2. Bought 100 pieces of mugs to be sold in the store amounting to PHP1,500 on account
3. Sold five pieces of mugs to X, PHP320 cash transactions.
8 Developing mastery
4. Sold two pieces of mugs to Y, PHP112 cash
(leads to Formative
5. Purchased office supplies for cash, PHP500.
Assessment 3)
(EXPLAIN) 6. Paid PHP20,000 monthly rental.
15 minutes 7. Paid salary of staff, PHP15,000
8. Sold 100 pieces of mugs to Unicup, Inc., PHP5,600 on account.
9. Sold 500 pieces of mugs to Bugsmore Corp. for PHP15,300 payable one month after
delivery
10. Purchased on account 1,000 pieces of mugs for PHP12,400

9 Finding practical
applications of concepts
and skills in daily living Relate the topic to real life situations.
(ELABORATE)
3 minutes
10 Making generalizations
and abstractions about the
lesson (ELABORATE) What are the Types of Major Accounts? Describe each.
2 minutes

11 Evaluating learning
(EVALUATE) Evaluate students’ activities
5 minutes
12 Additional activities for
application or remediation
(EXTEND)

V. REMARKS

VI. REFLECTION
A. No. of learners who earned 80% in the evaluation
B. No. of learners who require additional activities for remediation
 Grade Level Grade 11 Quarter Fourth
Semester Second Region 1
Fundamentals of
Learning Area Accountancy, Business Teaching Date: March 14, 2019
and Management 1

C. Did the remedial lessons work? No. of 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:
MARILYN N. TAMAYO
Teacher II
Process Observers:

ROSA R. LOPEZ
Head Teacher III

LANI O. BERCILES
Head Teacher III

REYNALDO M. CAPALES
SHS ASST. PRICIPAL II