SAMAR COLLEGES, INC.

Mabini Avenue, Catbalogan City

Basic Education Department
SENIOR HIGH SCHOOL
First Semester, S.Y. 2020-2021

Daily Lesson Plan In Fundamentals of Accountancy, Business and Management 2

SCHEDULE October 22, 2020

TUESDAY AND THURSDAY
8:30-9:30AM ABM12-CHYRSOBERYL
9:45-10:45AM ABM12- CHONDRODITE

I. OBJECTIVES
A. Content Standards
 The learners demonstrate an understanding of the forms of business
organization, namely, single/sole proprietorship, partnership, and corporation,
and the structure of a SCE of a single/sole proprietorship that will equip him/
her in the preparation of the said financial report.
B. Performance Standards
 The learners shall be able to solve exercises and problems that require
preparation of SCE for a single/sole proprietorship.
C. Learning Competencies
 Discuss the different forms of business organization (ABM_FABM12-Ie-8)
 Prepare an SCE for single/sole proprietorship (ABM_FABM12-Ie-9)
II. CONTENT
Subject Matter
 Statement of Changes in Equity (SCE)
III. LEARNING RESOURCES
A. References
1.Teacher’s Guide Pages: 36-43
2.Learner’s Materials Pages: 57-61
3.Textbook Pages: 57-61
B. Other Learning Resources: Internet
IV.PROCEDURES
A. Review Previous Lessons
Call someone to do a recap about Statement of Comprehensive Income
B. Establishing purpose for the Lesson
 The learners can discuss the different forms of business organization.
 The learners will be able prepare an SCE for single/sole proprietorship
C. Presenting examples /instances of the new lessons

This is an example of SCE.

D. Discussing new concepts and practicing new skills #1
 STATEMENT OF CHANGES IN EQUITY
 Define the term Statement of Changes in Equity and differentiate the forms of
businesses (single/
sole proprietorship, partnership and corporation)
 SINGLE/SOLE PROPRIETORSHIP
 PARTNERSHIP
 CORPORATION
E. Developing Mastery (Leads to Formative Assessment 3)
 Point out different parts of the Statement of Changes in Equity
 F. Finding Practical Applications of concepts and skills in daily living
 The importance of the SCE in real life:
a) Differentiate assets, income and equity
b) A business can still earn, have a lot of assets but also have a very small
equity because of a lot of liabilities. This means that the owner of the
business only has a very
small claim over the company’s assets and income. SCE will let the
business owners be updated on what’s really happening on his business
finances.

G. Making Generalizations & Abstractions about the lessons

 Call someone to generalize and let them add their ideas regarding the said
topic.
H. Evaluating Learning
1. Which form of business organization puts the least risk on its owners?
2. Which form of business organization is owned by only one person?
3. What increases in owner’s equity without additional investment?
4. What decreases to owner’s equity apart from net effect of revenues and
expenses.
V.REMARKS

VI. REFLECTION

PREPARED BY:

ROJANE L. ALCANTARA