GRADES 11 School Angelita V. Del Mundo Foundation (AVM Foundation) Inc.

Grade Level Grade 11

DAILY LESSON LOG Teacher Ms. Sweetzel A. Precinio Learning Area Fundamentals of Accountancy, Business and Management 1

Teaching Dates and Time WEEK 2: NOVEMBER 19 - 23, 2018 Quarter 3rd
ABM11a: Tuesday 1:00PM – 3:00PM
Thursday 1:00PM – 3:00PM

TUESDAY THURSDAY
I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the definition, nature, function The learners demonstrate an understanding of the varied branches and areas of accounting,
and history of accounting. particularly;
1. Financial accounting 5. Tax accounting
2. Management accounting 6. Cost accounting
3. Government accounting 7. Accounting education
4. Auditing 8. Accounting research
The learners demonstrate an understanding of the external and internal users of financial
information.
B. Performance Standards 1. The learners cite specific examples in which accounting is used in making 1. The learners make a list of business within the community on the types of accounting
business decisions. services they require
2. The learners solve exercises and problems on the identification of users of information, type
of decisions to be made, and type of information needed by the users.
3. The learners cite users of financial information and identify whether they are external or
internal users.
C. Learning The learners define accounting. ABM_FABM11-IIIa-1 The learners differentiate the branches of accounting. ABM_FABM11-IIIa-5
Competency/Objectives The learners describe the nature of accounting. ABM_FABM11-IIIa-2 The learners explain the kind/type of services rendered in each of the branches.
Write the LC code for each. The learners explain the functions of accounting in business. ABM_FABM11- ABM_FABM11-IIIa-6
IIIa-3 The learners define external users and gives examples. ABM_FABM11-IIIa-7
The learners narrate the history/origin of accounting. ABM_FABM11-IIIa-4 The learners define internal users and gives examples. ABM_FABM11-IIIa-8
The learners identify the type of decisions made by each group of users. ABM_FABM11-IIIa-9
The learners describe the type of information needed by each group of users. ABM_FABM11-
IIIa-10
 II. CONTENT Introduction to Accounting Branches of Accounting
Users of Accounting Information
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages Pages 1-6 Pages 7-19

2. Learner’s Materials pages

3. Textbook pages
4. Additional Materials from PowerPoint Presentation & Visual Aids PowerPoint Presentation & Visual Aids
Learning Resource
(LR)portal
B. Other Learning Resources http://accountingtheory.weebly.com/nature-and-scope-of-accounting http://www.investopia.com/university/accounting/accounting2.asp
IV. PROCEDURES
A. REVIEW ACTIVITY: Review previous lesson about the definition and nature of accounting. Review previous lesson about Introduction of accounting.
Reviewing previous lesson or relating
previous to present lesson
B. SPRINGBOARD/MOTIVATION: Show pictures of different daily activities that shows accounting. Show picture of a big three with 8 Branches and a label of “Accounting” at the root of the tree.
Establishing a purpose for the new 1. Buying goods at grocery store
lesson
2. Spending daily allowance

C. ANALYSIS: Ask the students “Is accounting important to you? Why or why not?"
Presenting examples/instances of the
new lesson
D. DISCUSSION: 1. Explain the functions of accounting in business 1. Identify the different branches of accounting and explain the types of services rendered by
Discussing new concepts and 2. Give examples of business transactions each of these branches.
practicing new skills # 1
3. Narrate the history of accounting. 2.Define Internal and external Users and give examples
3. Identify the type of decisions made by the each group of users
4. Describe the type of information needed by each group of users
E. DISCUSSION:
Discussing new concepts and
practicing new skills # 2
F. DEVELOPING MASTERY: Group Activity: (10 mins.) Individual Activity:
Leads to Formative Assessment #3 The students are divided into two groups. The first group will act out the On ½ sheet of yellow paper the students will answer the question “What Branches of
definition of accounting while the second group will act out the evolution/history Accounting do you want to focus on and why”?
 of accounting.
G. ABSTRACTION: Summarize the history of accounting. Summarize the branches of accounting.
Making generalizations &/or
abstractions about the lesson
H. APPLICATION:
Finding practical application of
concepts and skills in daily living
I. EVALUATION: Let the student answer short written quiz about evolution of accounting. Let the student answer short written quiz about Internal and External Users of Accounting.
Evaluating/assessing learning
J. AGREEMENT: Assignment: (Research) Assignment:
Additional activities for application or On your assignment notebook write the definition of the following terms: Differentiate the following:
remediation
1. Financial accounting 5. Tax accounting 1. Accounting from Bookkeeping
2. Management accounting 6. Cost accounting 2. Accounting from Accountancy
3. Government accounting 7. Accounting education 3. Accounting from Auditing
4. Auditing 8. Accounting research 4. Financial Accounting from Managerial Accounting

V. REMARKS
VI. REFLECTION
A. No. of learners who earned AVM - 20/20 AVM - 20/20
80% in the evaluation
B. No. of learners who require
additional activities for
remediation who scored
below 80%
C. Did the remedial lessons
work? No. of learners who
have caught up with the
lesson
D. No. of learners who continue
to require remediation
E. Which of my teaching
strategies worked well? Why
did these work?
F. What difficulties did I
encounter which my principal
 or supervisor can help me
solve?
G. What innovation or localized
materials did I use/discover
which I wish to share with
other teachers?

PREPARED BY: DATE SUBMITTED: CHECKED BY: NOTED BY:

__________________________ November 15, 2018 _________________________ __________________________

Ms. Sweetzel A. Precinio Mrs. Maricris Z. Abad Mrs. Imelda Grace A. Santos Date
Teacher SHS Coordinator College Dean & SHS Principal