Intructional Plan (iPlan) Template

(With inclusion of the provisions of DepEd Order No. 8, s. 2015)

Learning Area: FUNDAMENTALS OF ACCOUNTANCY, Grade Level: Date:

BUSINESS AND MANAGEMENT 1 11 June 18, 2019
iPlan No.: 4 Quarter: FIRST Duration: 1 hour
Content Branches of Accounting
Learning Competency/ies:  differentiate the branches of accounting Code:
(Taken from the curriculum guide
 explain the kind/type of services rendered in each of ABM_FABM11-IIIa-
these branches 5&6
Key Concepts/ The varied branches and areas of accounting, particularly
Understanding to be 1. financial accounting 5. tax accounting
Developed: 2. management accounting 6. cost accounting
3. government accounting 7. accounting education
4. auditing 8. accounting research
Learning Objectives Adapted Cognitive Process Dimensions
Knowledge The Remembering Identify the different
fact or condition of identify, retrieve, recognize, duplicate, list, branches of accounting
knowing something memorize, repeat, describe, reproduce
with familiarity
gained through Understanding
experience or interpret, exemplify, classify, summarize,
association infer, compare, explain, paraphrase, discuss
Skills Applying
The ability and execute, implement, demonstrate, dramatize,
capacity acquired interpret, solve, use, illustrate, convert,
through deliberate, discover
systematic, and Analyzing
adaptively carryout
differentiate, distinguish, compare, contrast,
complex activities or
organize, outline, attribute, deconstruct
the ability coming
from one’s
knowledge practice, Evaluating Describe the types of
aptitude, etc. to do coordinate, measure, detect, defend, judge, services rendered by the
something argue, debate, describe, critique, appraise,
evaluate different branches
Creating
generate, hypothesize, plan, design, develop,
produce, construct, formulate, assemble,
devise
Attitude A settled way of thinking or feeling about Thankful for other people’s
someone or something typically one that is
reflected in a person’s behavior presence into their lives.
Values (RA 8491)
A learner’s principles or standards of Maka-Diyos
behavior, one’s judgment of what is
Maka-tao No man is an island.
importance in life.
Go beyond learner’s life on earth, include Makakalikasan
more than wealth and fame and would
affect the eternal destiny of millions
Makabansa
Learning Resources
Laptop, TV set, HDMI cable
Needed
Methodology
Introductory Activity
( 10 minutes)
This part introduces the lesson content. (Motivation)
Activity Ask a learner to draw a big tree with eight
( 5 minutes) branches on the board. Label the root of the
This is an interactive strategy to elicit learner’s prior learning experience. tree as ’Accounting’. Call other students to
 label the branches with the different
branches of accounting.
Analysis 1. How do you feel about the activity?
( 5 minutes) 2. Which part of the activity you find it easy
Essential questions are included to serve as a guide for the teacher in clarifying and which part is hard?
key understanding about the topic at hand.
3. Was the activity helpful to you?
Abstraction Lecturette:
( 10 minutes)  Branches of Accounting
The outlines the key concepts, important skills that should be enhanced and the
proper attitude that should be emphasized.  Services rendered by each branches of
accounting
Application Ask the learners what branch of accounting
( 15 minutes) do they want to focus on and why?
This part is structured to ensure the commitment of the learners to do something
to apply their new learning in their own environment.
Assessment Assessment Method Possible
( 10 minutes) Activities
For the teachers to:
1. Assess whether
Observation Investigation, Role Play, Oral
Presentation, Dance, Musical
learning (Formal and informal Performance, Skill
objectives have observations of learners’ Demonstration, Group Activity
(e.g. Choral Reading), Debate,
been met for a performance or behaviors are Motor & Psychomotor Games,
specific duration recorded, based on Simulation Activities, Science
2. Remediate assessment criteria Experiment

and/or enrich Talking to Hands-on Math Activities,

Written Work and Essay,
with appropriate Learners/Conferenci Picture Analysis, Comic Strip,
strategies as Panel Discussion, Interview,
needed. ng Thin-Pair-Share, Reading
(Teachers Talk to and question learners
3. Evaluate about their learning to gain insights on
whether learning their understanding and to progress and
intention and clarify their thinking)
success criteria Analysis of Learners’ Worksheets for all subjects,
Essay, Concept Maps/Graphic
have been met.
(Reminders: Formative
Product Organizer, Project, Model,
Artwork, Multi-media
(Teachers judge the quality of
Assessment may be products produced by learners
Presentation, Product made in
technical-vocational subjects
given before, during or according to agreed criteria)
after the lesson.)
Test Skill Performance Test, Open-
Ended Question, Practicum,
Present different activities and ask the
(Teachers set tests or quizzes to
determine learners’ ability to
Pen and Paper Test, Pre and
Post Test, Diagnostic Test,
learners to identify what branch of
demonstrate mastery of a skill or
knowledge of content)
Oral Test, Quiz accounting renders the service.
Assignment Reinforcing
( 2 minute) /strengthening the day’s
Note: Fill-in any of the lesson
four purposes
Enriching / inspiring the day’s
lesson
Enhancing / Improving the
day’s lesson
Preparing for the new lesson Who are the users of accounting information?
Concluding Activity (3 minute )
This usually a brief but affective closing activity such as
a strong quotation, a short song, an anecdote, parable
or a letter that inspires the learners to do something to
practice their new learning

Remarks
Reflection A family is one’s greatest blessing.
Prepared by:
Name: Buena P. Cabrera School: Bakhawan NHS
Position/Designation: Teacher 3 Cebu Province
Division:
Contact Number: 0 Email Address: