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 3: NOVEMBER 26-30, 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 various forms of business organization. The learners demonstrate an understanding about the accounting concepts and
The learners demonstrate an understanding of the types of business according to activities. principles.
The learners demonstrate an understanding about the accounting equation.
B. Performance Standards 1. The learners differentiate the forms of business organization in terms of nature of ownership. 1. The learners identify generally accepted accounting principles (GAAP).
2. The learners make list of existing business entities in their community and identify the form 2. The learners solve applying the accounting equation.
of business organization.
3. The learners differentiate the types of business according to activities.
4. The learners make a list of business in their community according to their activities.
C. Learning The learners differentiate the forms of business organizations in terms of nature of ownership. The learners explain the varied accounting concepts and principles. ABM_FABM11-
Competency/Objectives ABM_FABM11-IIIb-11 IIIb-15
Write the LC code for each. The learners identify the advantages and disadvantages of each form. ABM_FABM11-IIIb-12 The learners solve exercises on accounting principles as applied in various cases.
The learners compare and contrast the types of business according to activities. ABM_FABM11-IIIb-16
ABM_FABM11-IIIb-13 The learners illustrate the accounting equation. ABM_FABM11-IIIb-17
The learners identify the advantages and business requirements of type. ABM_FABM11-IIIb-14 The learners perform operations involving simple cases with the use of accounting
equation. ABM_FABM11-IIIb-18
II. CONTENT Forms of Business Organizations Accounting Concepts and Principles
Types of Business According to Activities The Accounting Equation
III. LEARNING RESOURCES LCD Projector, Laptop, Pen, Paper, Whiteboard, Whiteboard marker, Visual Aids
A. References Pages 32-51
1. Teacher’s Guide pages Pages 20-31
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)portal
 B. Other Learning Resources http://www.sec.gov.ph/laws/pdf/Corporation
IV. PROCEDURES
A. REVIEW ACTIVITY: Short quiz about the previous lesson. Review previous lesson about Forms and Types of Business.
Reviewing previous lesson or relating
previous to present lesson
B. SPRINGBOARD/MOTIVATION: Game: Show pictures of a Bank and a Canteen.
Establishing a purpose for the new Based on the given pictures the student will guess the right word with the application of the Ask the learners to give transactions that they do when they are inside the two
lesson
basic mathematical operations. pictures.
C. ANALYSIS: Cite and enumerate different businesses and entities near the school building.
Presenting examples/instances of the
new lesson
D. DISCUSSION: 1. Identify the different Forms of Business Organizations and give examples. 1. Enumerate the principles of accounting and differentiate each principle.
Discussing new concepts and 2. Discuss the advantages and disadvantages of each form. 2. Apply the accounting principle in a business setting.
practicing new skills # 1
3. Identify the different Types of Business according to activities and give examples. 3. Illustrate the accounting equation.
4. Perform operations using the accounting equation.
E. DISCUSSION:
Discussing new concepts and
practicing new skills # 2
F. DEVELOPING MASTERY: Activity: Harvest Time Individual Activity:
Leads to Formative Assessment #3 From the given materials and visual aids on the board the learners will pick the fruit from the Perform operations involving simple transactions of a Laundry Shop using the
tree and determine the type of the business that is written at the back of the fruit and put it accounting equation.
inside the given basket where it belongs.
Basket 1: Service Business
Basket 2: Merchandising Business
Basket 3: Manufacturing Business
G. ABSTRACTION: Summarize the lesson by asking the following questions: Summarize the Accounting Concepts and Principles.
Making generalizations &/or 1. How do service businesses earn profit?
abstractions about the lesson
2. How do merchandising businesses earn profit?
3. How do manufacturing businesses earn profit?
H. APPLICATION:
Finding practical application of
concepts and skills in daily living
I. EVALUATION: Quiz:
Evaluating/assessing learning Let the student answer short written quiz about Forms and Types of Business
J. AGREEMENT: Assignment: Assignment:
Additional activities for application or On 1 whole sheet of pad paper, make a list of businesses in your place/community and On your assignment notebook perform the operations of the given transactions
remediation
determine the forms and types of the business according to their activities. (at least 10) using the accounting equation.
 1. REMARKS
2. REFLECTION
A. No. of learners who earned ABM - 20/20 ABM - 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 23, 2018 _________________________ __________________________

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