Classroom Instruction Delivery Alignment Map (CIDAM)

Grade: 12 Semester: 1st

Core Subject Title: Fundamentals of Accounting, Business and Management 1 No. of Hours/Semester: 80 hours/semester

Core Subject Description: This is an introductory course in accounting, business, and management data analysis that will develop students’ appreciation of accounting as a
language of business and an understanding of basic accounting concepts and principles that will help them analyse business transactions.

Culminating Performance Standard: At the end of the semester, students will able to create sets of accounting equations, provide business transactions and specify the
sequence of preparing journal and ledger entry in business.

Power Standard: At the end of the semester the Senior High School student will able to practice bookkeeping methods and analyse the cycle in accounting for business
transactions.

1st and 2nd Quarter

Learning Competencies Highest Enabling
Strategy to Use in
Performance
Highest Thinking Skills to Assess Developing the
Content Standard
Minimu KUD Beyond KUD Highest Thinking
Content
m Classifi Minimu Classifi Skill to Asses
Standard
cation m cation Assessment Technique Enabling Teachin
Minimu Beyond RBT
General g
m Minimum Level WW QA PC
Strategy Strategy

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2. Branches of The learners

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research
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types

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9. Business
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include the trial balance, cycle.
following: worksheet,
1. Journalizing adjusting
of entries and
transactions complete the
using the accounting
general and cycle of a
special merchandising
journals, business.
namely: sales
journal,
purchase
journal,
cash receipts
journal and
cash payments
journal

2. Posting to
the ledger,
namely:
general and
subsidiary
ledgers
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of trial
balance
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entries to
include pre
payments,
accrual and
deferral
5. Worksheet
preparation,
and
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the
accounting
cycle of a
merchandising
business
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Performance task 1: Business transactions are economic events that affects the financial position of a business. In terms of analysis of transactions the process of studying a
transactions determine its economic effects (in terms of money) on the entity’s accounting equations. Your task is to provide an illustrative business transactions showing the
application of the rules of debit and credit, and submitting a trial balance entry.

Performance task 2: Businesses can be determine into different forms of organization, it can be sole proprietorship, partnership or corporation. But behind this organizations
the regeneration of sales, income and used of raw materials can be determine throughout the process of providing adequate business management and
transactions. Your task is to choice/ select small scales entity’s in the town which you can used as a source of information for the set of plan to be made for the
next tasks to be work on. Come up with observations, documentations and gathering of information’s as well as asking permissions in order to come up a good
output.

Performance task 3: After the data gathering of the previous performance tasks, and with the sets of days to come up a results, each group are expected to perform the
following objectives:
a. Determine which business entity are they going to established as a foundation of business collaborative outputs.
b. Classify the entities of each transactions given in each business activities.
c. Create a complete accounting business presentations in a business that was established.
d. Explain the significance of providing an accurate and detailed transactions in every business activities.

Literal Transfer: At the end of the semester, each learners are expected to be good at bookkeeping and enhance skills in analysing business transactions in any forms. Throughout
the learning process the course will give as integration to the next set of accounting principles and concepts designed for an easy understanding of the rules and guidelines in
accounting.