FLEXIBLE INSTRUCTIONAL DELIVERY PLAN (FIDP)

Grade: 11 Semester: 1st Semester

Specialized Subject: Fundamentals of Accountancy, Business and Management 1 No. of Hours/Semester: 80 hours / Semester
Pre-Requisites (if needed): N/A

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 analyze business transactions.

Culminating Performance The learner prepare journal entries, post to the ledger, prepare the trial balance, worksheet, adjusting entries and complete the accounting cycle of a
Standard: merchandising business.
First Quarter
FIRST QUARTER
Highest Enabling Strategy to Use
Highest Thinking Skill to
Learning Competencies in Developing the Highest
Most Assess
Content Performanc Thinking Skill to Asses
Content Essential
Standard e Standards KUD KUD
Topic Clas Clas Performance Enabling General Flexible Learning
Complete
sifica
Most Essential
sifica
RBT Level
Checks Strategy Strategies
tion tion
Independent
Reading; Quiz as
Understanding
LC 1: Check; Mini-
LC 1: define
define K K Understanding Representation Lecture and
accounting
The learner The learner accounting Video
demonstrate shall be able Presentation;
s to cite specific Conceptualization
Definition, Question
understandin examples in
Nature, Independent
1. Introduction to g of the which
Function, and Reading; Quiz as
Accounting definition, accounting is
History of Understanding
nature, used in LC 2: LC 2:
Accounting Check; Mini-
function, and making describe the describe the
history of business K K Understanding Representation Lecture and
nature of nature of
accounting decisions Video
accounting accounting
Presentation;
Conceptualization
Question
LC 3: LC 3: Essay Writing;
U U Applying Essay Writing Communication
explain the narrate the Inforgraphics
 functions of
accounting in
business
history/origin
LC 4:
of accounting
narrate the
U
history/origin
of accounting
Independent
Reading; Quiz as
LC 7: LC 4:
Understanding
define external define
Check; Mini-
users and external users
The learner K K Remembering Identification Representation Lecture and
gives and gives
shall be able Video
examples examples
to solve Presentation;
exercises and Conceptualization
problems on Question
the Independent
identification Reading; Quiz as
The learner of users of Understanding
demonstrate information, LC 8: LC 5:
Check; Mini-
s type of define internal define internal
The Internal K K Remembering Identification Representation Lecture and
understandin decisions to users and give users and give
2. Users of and External Video
g of the be made, and examples examples
Accounting Users of Presentation;
external and type Conceptualization
Information Accounting
internal of information Question
Information
users of needed by the
LC 9:
financial user and cite
identify the
information users of
type of
financial U
decisions
information
made by each
and identify
group of users
whether they
are external LC 10:
or internal describe the
users type of
information K
needed by
each group of
users