GRADES 11 School Angelita V. Del Mundo Foundation (AVM Foundation) Inc.

Grade Level Grade 11

DAILY LESSON LOG Teacher Ms. Sweetzel A. Precinio Learning Area Fundamentals of Accountancy, Business and Management 1

Teaching Dates and Time WEEK 9: JANUARY 14-18, 2019 Quarter 3rd
ABM11a: Tuesday 1:00PM – 3:00PM
Thursday 1:00PM – 3:00PM

TUESDAY THURSDAY
I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the business transactions and their analysis, to include definition and nature of business transactions, types of source or business
documents, and the rules of debits and credits.
B. Performance Standards 1. The learners identify business and non -business transactions, enumerate the types of business documents, recite the rules of debit and credit, and apply these to simple cases.
C. Learning The learners describe the nature and gives examples of business transactions. ABM_FABM11-IIIg-j-25.
Competency/Objectives The learners identify the different types of business documents. ABM_FABM11-IIIg-j-26.
Write the LC code for each. The learners analyze common business transactions using the rules of debit and credit. ABM_FABM11-IIIg-j-27.
II. CONTENT Business Transactions and Their Analysis As Applied to the Accounting Cycle of a Service Business
a. Rules of Debits and Credits
III. LEARNING RESOURCES Pen, Paper, Whiteboard, Whiteboard marker, Visual Aids
A. References
1. Teacher’s Guide pages Pages 80-96
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)portal
B. Other Learning Resources https://www.accountingtools.com/chart-of-accounts-overview https://www.investopia.com/terms/a/accounting-cycle.asp
IV. PROCEDURES
A. REVIEW ACTIVITY: Review previous lesson about the Books of Account Review previous lesson about the Business Documents.
B. SPRINGBOARD/MOTIVATION: Post/Show picture of a Car, Jeepney and Tricycle and ask the students how important Ask the students to give some transactions happened from the following service
those vehicles are? businesses and write their answers on the board.
Post another picture of the following and ask the students to identify the type of business 1. Beauty Parlor
according to the activity of the following pictures. 2. Barber Shop
1. Car Mechanic / repair 3. Law Office
 2. Car Parts Store
3. Car Making
C. ANALYSIS: Show different sample of Business Documents From the transactions written on the board identify the value being received and given by
Presenting examples/instances of the 1. Official Receipts 3. Check or Cash Voucher 5.Withdrawal Slip the business. Encircle the word that symbolizes the value received and underline the
new lesson
2. Sales Invoice 4. Purchase Invoice 6. Deposit Slip word symbolizes the value given.
D. DISCUSSION: 1. Discuss and describe the nature of the business and give examples. 1. Analyze common business transactions using the rules of debit and credit.
Discussing new concepts and 2. Identify the different types of business documents.
practicing new skills # 1
E. DISCUSSION:
Discussing new concepts and
practicing new skills # 2
F. DEVELOPING MASTERY: Let the student answer short quiz about Business Documents. Let the students answer the activity from Work text in Basic Accounting pg. 67 & 69.
Leads to Formative Assessment #3
G. ABSTRACTION: Summarize the nature of the business and the different types of business documents Summarize the rules of debit and credit.
Making generalizations &/or
abstractions about the lesson
H. APPLICATION:
Finding practical application of
concepts and skills in daily living
I. EVALUATION: Let the students answer the exercise from Work text in Basic Accounting pg. 83. Let the students answer the exercise from Work text in Basic Accounting pg. 73
Evaluating/assessing learning
J. AGREEMENT: Assignment: Assignment:
Additional activities for application or Choose one example of service business and identify the transactions of that business. On your assignment notebook copy the following transactions of Mr. Reynaldo Casas and
remediation
On 1 whole sheet of bond paper print or draw samples of business documents related to identify the account being debited and credited.
the transactions of the chosen service business (at least 5). Write your explanation below July Dr. Cr.
each business document. 1 - Dr. Reynaldo Casas invested cash P10,000. __________ ___________
2 - Paid the business permit, P450. __________ ___________
3 – Bought medical supplies for cash, P500. __________ ___________
5 – Bought office tables & chairs P1,500. __________ ___________
6 – Received P3,000 for medical services rendered. __________ ___________
8 – Bought 2 electric fans on account, P1,500. __________ ___________
10 – Billed Mr. Castro P1,000 for rendered service. __________ ___________
15 – Paid salary of attendant P1,500. __________ ___________
20 – Receipts of the week amounting P4,000. __________ ___________
24 – Casa withdrew P500. __________ ___________
25 – Paid newspaper ads. P350. __________ ___________
27- Collected the account of Mr. Castro. __________ ___________
30 – Paid the rent of the space P2,000. __________ ___________
1. REMARKS
2. REFLECTION
 A. No. of learners who earned ABM – 19/19
80% in the evaluation
B. No. of learners who require n/a
additional activities for
remediation who scored
below 80%
C. Did the remedial lessons n/a
work? No. of learners who
have caught up with the
lesson
D. No. of learners who continue n/a
to require remediation
E. Which of my teaching Interactive Discussion that engage students in finding ways for them to interact with the content, the instructor, and their classmates.
strategies worked well? Why Demonstration that helps students to understand the step-by-step process required in the lesson.
did these work? Individual Work/Activity that helps to examine student’s abilities, skills and personality traits through different exercises.
F. What difficulties did I n/a
encounter which my principal
or supervisor can help me
solve?
G. What innovation or localized n/a
materials did I use/discover
which I wish to share with
other teachers?

PREPARED BY: DATE SUBMITTED: CHECKED BY: NOTED BY:

__________________________ January 11, 2019 _________________________ __________________________

Ms. Sweetzel A. Precinio Mrs. Maricris Z. Abad Mrs. Imelda Grace A. Santos Date
Teacher SHS Coordinator College Dean & SHS Principal