WESTERN MINDANAO ADVENTIST ACADEMY

7028 Dumingag, Zamboanga del Sur, Philippines

“The School for Better Future”

Classroom Instruction Delivery Alignment Plan

Grade: Grade 12 Semester: 1st Semester

Subject Title: Fundamentals of Accountancy, Business and Management 2 No. of Hours/Semester: 80 hours/semester
Type of Subject: Specialized Prerequisites (If needed):

Subject Description: The course deals with the preparation and analysis of financial statements of a service business and merchandising business using horizontal and vertical analyses and financial ratios. Knowledge and skills in the
analysis of financial statements will aid the future entrepreneurs in making sound economic decisions.

Culminating Performance Standard: The learners will be able to demonstrate understanding and appreciation of the Financial Statements by preparing a Financial Statements of a business of their own desire.

Big Performance Task: A convenience store owner asked for your service to help her make a Financial Statements using her recorded transaction starting from the beginning of her store operation. As an accountant, bookkeeper you are
asked to prepare a Financial Statements. This Financial Statements will be used as a requirement to be passed to the Bureau of Internal Revenue for Business Permit. The output should be based on the following advanced, proficient,
needs improvement, poor.

Power Standard: The learners will be able to solve exercises and problems involving the different kinds of Financial Statements used by different business entities.

Literal Transfer Task: The learners will be able to demonstrate understanding and appreciation of Business Mathematics as they produce a Financial Statements by using and observing proper basic business mathematical concepts.

First Quarter Performance Standard Learning Competencies Highest Thinking Skills to Assess Highest Enabling Strategy to
Use
Content Content Standards Minimum Beyond Minimum Minimum KUD Beyond KUD RBT level Assessment Technique Enabling Teaching
Classificati Minimum Classificat WW PC QA general Strategy
on ion Strategy
The learner The learner is able to... The learner is able The learner… Inductive
Statement of demonstrates to... Strategy
Financial Position understanding of... solve exercises 1. Identify the K Rememberi Representatio and
and problems that elements of the ng n Crossword
account titles under require preparation of SFP and describe Pen-and- Puzzle
the assets, liabilities, an Statement of each of them. paper
and capital accounts Financial Position for a Test
of the Statement of single proprietorship 2. Classify the
Financial Position, with proper elements of the Multi
namely, cash, classification of SFP into current K Rememberi ple Representatio
receivables, accounts as current and noncurrent ng choic n Worksheet(
inventories, prepaid and noncurrent using items. e Balance
expenses, property, the report form and the 3. Prepare the and Sheet?
plant and equipment, account form. SFP of a single Probl Creating
payables, accrued proprietorship. em IFL:
 expenses, unearned Solvi
income, long-term 4. Prepare an SFP ng
liabilities and capital using the report D
that will equip him / form and the Creating
her in the preparation account form with Balance
of the Statement of proper Sheet
Financial Position classification of Making Creating
“Honesty is
using the report form items as current D
the best
and account form. and noncurrent. Creating
Policy” in
making
financial
statement
we need to
be honest
in preparing
the reports.

Statement of Key concepts of ratio solve exercises and 1. identify the K Rememberi Ident
Comprehensive and proportion problems that require elements of the ng ificati
Income the service income preparation of SCI for a SCI and describe on
and operating service business and a each of these and
expenses of a service merchandising items for a service Probl Word
business as well as business business and a em search
sales, contra sales, merchandising Problem Solvi
purchases, contra business 2. Solving ng Problem
purchase accounts, prepare an SCI for Solving Worksheet
cost of goods sold and a service business (Income
general administrative using the single- Statement)
and selling expenses step approach Reasoning IFL: Honest
of a merchandising 3. prepare an SCI and Proof people are
business that will for a Creating Exercises/Ho trustworthy
equip him / her in the merchandising D Income mework and
preparation of the SCI business using the Stateme reliable. We
for both service and multistep approach nt need to be
merchandising Making sincere in
businesses doing our
jobs so the
Creating blessings
 D from above
will be
received
abundantly.

Statement of Key concepts of solve exercises and 1. discuss the U Analyzing Essay Problem Deductive
Changes in buying and selling. problems that require different forms of Ident Solving Strategy
Equity the forms of business preparation of an SCE business ificati
organization, namely, for a single organization on IFL: Love to
single proprietorship, proprietorship 2. prepare an SCE and Group God, The
partnership, and for a single Probl Collaboration ultimate
corporation, and the proprietorship em purpose of
structure of a SCE of Stateme Solvi our life is
a single proprietorship D Creating nt of ng love. If we
that will equip him / Change love God,
her in the preparation s in we will love
of the said financial Equity our work
report Making and so we
will not be
tempted to
do things
that can
ruin our life.

Multi
ple
Choi
ce
1. discuss the and
Cash Flow solve exercises and components and Probl Inductive
Statement (CFS) the components and problems that require structures of a Analyzing Reflection em Strategy
the structure of a CFS preparation of a CFS CFS Solvi
that will equip him / ng
her in the preparation 2. prepare a CFS Reasoning
of the said financial U and Proof Question
report Exercises and Answer
Creating Cash
Flow
Stateme Brainstormi
nt ng
 D Making

IFL:
Honesty.
We must
build a
habit of
truthfulness
in both big
and small
matters in
life. If we
will commit
ourselves
to honesty
the Lord will
do great
things to
our lives.

Analysis and the methods or tools solve exercises and 1. define the U Analyzing Pen-and- Connections Hands-on
Interpretation of of analysis of financial problems that require measurement paper activities
Financial statements to include computation and levels, namely, Test
Statements horizontal analysis, interpretation using liquidity, solvency,
vertical analysis, and horizontal analysis, stability, and
financial ratios to test vertical analysis, and profitability
the level of liquidity, various financial ratios 2. perform vertical
solvency, profitability, and horizontal
and stability of the analyses of D Creating Problem
business financial Solving Creating Case Study
statements of a Modi
single fied
proprietorship TRU
3. compute and E
 interpret financial OR
ratios such as FAL
current ratio, Problem SE Catch up
working capital, D Creating Solving and Creating
gross profit ratio, Probl
net profit ratio, em IFL: Love to
receivable Solvi God.
turnover, inventory ng Loving God
turnover, debt-to- and loving
equity ratio, and others is
the like part of the
same
package.
We need to
love God as
to our
vertical
relationship
, and to
love others
as to our
horizontal
relationship
.

Accounting debits and credits, prepare journal entries 1. differentiate the U Applying Reasoning Team-
Books – Journal journal entries to for basic business journal from the and Proof based
and Ledger record basic business transactions; solve general ledger Pen-and- Exercises learning
transaction and using exercises and problems 2. determine the paper
t-accounts, and that require using the t- normal balance of Test
posting to general account an account
ledge 3. prepare journal U Analyzing IFL:
entries to record Honesty.
basic business Preparin Sincerity
transaction D Creating g journal and
4. determine entry honesty are
balances of and necessary
accounts using the balancin Multi in our
t-account g Trial ple relationship
Balance Choi with God.
U Analyzing ce And let God
and as our
Ident partner in
ificati solving the
on problems in
 our lives.

Basic Documents the types of bank share samples of bank 1. identify the K Rememberi Pen-and- Representatio Board
and Transactions accounts, basic account forms and types of bank ng paper n rotation
related to Bank transactions, and documents in class and accounts normally Test
Deposits documents related to discuss their uses and maintained by a
bank deposits and importance business
withdrawals 2. differentiate a
savings account Ident IFL: Love to
from a current or Essay ificati God. God’s
checking account U Analyzing on love is
3. prepare bank and always the
deposit and Multi root of
withdrawal slips ple everything
4. identify and Choi good. So if
prepare checks D Creating ce we need to
5. identify and do good
understand the and
contents of a bank challenged
statement K Understandi Reportin to accept all
ng g teachings
to gain
K Understandi happiness
ng in life

.
Bank a bank reconciliation solve exercises and 1. describe the U Analyzing Pen-and- Communicati Case Study
Reconciliation statement, its nature problems involving the nature of a bank paper on
Statement and structure, and following: reconciliation Test
reconciling items and 1. identification of the statement IFL:
methods of proper treatment of 2. identify Ident Honesty is
preparation reconciling items in the common K Rememberi ificati a property
bank reconciliation reconciling ng on/P of people
statement items and roble which will
2. preparation of a bank describe each of m identify
reconciliation statement them Solvi his/her
3. analyze the U Analyzing Problem ng identity.
effects of the Solving People that
identified are honest
reconciling items will be
4. prepare a bank rewarded
reconciliation D Creating by God;s
statement grace and
blessing.

Accounting the preparation of an prepare basic business 1. perform the D Creating Worksh Ident Creating Hands-on
Practice Set accounting practice forms and documents, steps in the eet ificati Activity
set for a such as official accounting cycle, about on
merchandising receipts, vouchers, from preparation of cycle of and IFL:
business sales invoice, purchase documents to the accounti Modi Honesty is
invoice, delivery preparation, ng fied going to
receipts, purchase analysis, and TRU take you
order, and withdrawal interpretation of E/FA places in
and deposits slips; and financial LSE life that you
complete and submit statements never could
the accounting practice have
set for a merchandising dreamed
business and it’s the
easiest
thing you
 can
practice in
order to be
happy.
Income and the sound principles of accomplish the BIR 1. define income U Analyzing Essay Ident Connections Hands on
Business taxation, its purpose, (Bureau of Internal and business ificati Activity
Taxation and preparation of Revenue) forms taxation and its on
forms and payment of principles and
taxes processes
2. prepare the list
of sources of gross Case study
income from D Creating Income Creating
compensation and stateme
gross income from nt
business, and the Making
corresponding
personal and
additional
deductions
3. explain the U Applying Essay
procedure in the
computation of Creating
gross taxable
income and tax
due Hands-on
4. prepare the BIR D Creating Activity
forms
5. explain the U
principles and Analyzing
purposes of Worksh
taxation eet(BIR IFL:
6. distinguish U Analyzing Essay form) Honesty.
individual from Creating We need to
business taxation be faithful
7. compute the D Creating and honest
gross taxable in dealing
income and tax with income
due and also in
returning
what is for
God in a
form of
tithes and
offering.
Prepared by: Reviewed by: Approved by:

JOYCIE Q. TORRES, BSBA, BSED,LPT. ROBELLINE M. SOLO, BSED, LPT, MA DON RICHARDS T. GENERATO, DMin.
Subject Teacher Academic Head School Principal