A Detailed Lesson Plan in Fundamentals of Accounting 1

LEARNING ENDSTATES:

What skills and competencies, values and attitude (7 self –mastery skills) are being developed? To
what degree should students be assed?
The learner
 Learning to THINK: Master the adjusting entries in different business types
 Learning to DO: Prepare journal entries applicable to different business types
 Learning to FEEL: Understand the importance of accurate execution of accounting process
 Learning to COMMUNICATE: Present ways on how to adjust transactions in any type of
business.
 Learning to INTUIT: Reflect the completion of accounting cycle
 Learning to LEAD: Promote proper recording of transactions for the accurate preparation of
statements.
 Learning to BE: Bookkeeper/Accountant
II. ESSENTIAL QUESTION:
III. MATERIALS, METHODS, AND ACTIVITIES

Materials Methods Activities

Randomizer
Power Point Presentation
Printed questionnaires
Test Paper
Power Point Presentation
Printed Samples of Source
Documents
IV. RUBRIC FOR ASSESSMENT
V. INSTRUCTIONAL PHASES
Teacher’s Activity
Routinary Activity
Brainstorming
Presentation of Diagnostic
Assessment Result
Formative Assessment
Summative Assessment
Reflective Presentation
See Attachment
Student’s Activity
Review Activity: Adjusting
Entries
Examination on Adjusting
Entries
Examination on Servicing,
Merchandising, and
Manufacturing
Familiarizing Source
Documents

Roselyn, could you please lead the prayer? Let us bow our head and feel the presence of
the Lord

Merciful Father,
Grant us as we pray you,
Earnestly to desire,
Prudently to study,
Rightly to understand and
Perfectly to fulfill
All that is pleasing to you,
For the grace and glory of your name
May we eagerly seek the truth
Resolutely do justice in our lives
And be unceasingly filled our hearts
With compassion for all our sons and daughters
And in all things may be glory
AMEN
Good morning class Good Morning Mr. Catabay
Mabuhay, Amazing!
Kindly take your seat.

Based on our seat plan, absent are (mention names Possible response:
of absent students if there is any. If no absent, Future Accountant
appreciate the class) Future Engineer
Future Doctor
Future Beauty Queen

Denver is still suffering foot pain as per her mother. Yes Sir!
Kindly help him cope with the lesson.
ACTIVATE (CREATING FOCUS AND PORPOSE)

Yesterday, we finished our discussion on Adjusting An interactive PowerPoint presentation will

Entries. Before we proceed with the assessment, let presented.
us review what we have learned.
-Uses a range of teaching strategies that enhance
learner achievement in literacy and numerical
skills.
-Plans, manages and implements developmentally
sequenced teaching and learning processes to
meet curriculum requirements and varied teaching
contexts.
-Applies knowledge of content within and across
curriculum teaching areas – P.E. and Values,
Literature, Organization and Management
Last meeting, we also had a pre-test before we start Show to class the result of the Pre-test, and
our discussion. Its aim is to test your knowledge explain to them the general rating of the class.
about how shall you correct erroneous transaction
made in the accounting process. Though, this topic
is foreign to you, everyone has the idea on how
adjusting entries are prepared. Your scores are as
follows.

APPLY, PRACTICE, FORMATIVE ASSESSMENT

Prepare the adjusting entry for each of the Students will record their answer on a Journal
following situations. The last day of the accounting Sheet.
period is Dec. 31.

a. The payment of the P19, 000 insurance

premium for two years in advance was
originally recorded as Prepaid Insurance.
On year of the policy has now expired.
b. Thee-days’ salaries are unpaid as at Dec.
31. Salaries are P75, 000 for a five-day work
week.
c. Supplies account had a balance of P4, 480
on Jan 1. During the year, P11, 000 of
supplies were bought. A year-end inventory
showed that P6, 400 worth of supplies are
still on hand.
 d. On May 1, an equipment costing p588, 000
has a useful life of five years with an
P80,000 salvage value at the end of five
years. Record the depreciation for the year
-Manages classroom structure to engage learners,
individually or in groups, in meaningful
exploration, discovery and hands-on activities
within a range of physical learning environments.
-Applies a range of strategies to develop critical
thinking as well as other higher order of thinking
skills.

ACQUIRE

I will be checking your papers later while taking you

summative examination so we can identify your
improvements/our improvements.

But before we proceed, let us refresh our minds

with the complete accounting cycle.

Review Question
What are the steps in accounting cycle?
-Uses a range of teaching strategies that enhance
learner achievement in literacy and numerical
skills.
-Applies a range of strategies to develop critical
thinking as well as other higher order of thinking
skills.
Alright, I hope all of you will pass the examination.
You are now ready. Kindly keep your lectures; only
your pencil should be left on your armchair.
Step 1: identification of events to be recorded.
Step 2: Transactions are recorded in the
journal.
Step 3: Journal entries are posted to the ledger.
Step 4: Preparation of a trial balance.
Step 5: Preparation of worksheet including
adjusting entries.
Step 6: Preparation of the financial statements.
Step 7: Adjusting entries are journalized and
posted.
Step 8: Closing journal entries are journalized
and posted.
Step 9: Preparation of a post-closing trial
balance.
Step 10; Reversing journal entries are
journalized and posted.

SUMMATIVE ASSESSMENT, CLOSURE AND REFLECTION

Examination Direction:
Read each statement carefully and shade the letter Distribute test papers and answer sheet.
that corresponds to your answer on the answer sheet
provided. Use pencil if necessary.

Exam is zip grade ready.

-Selects, develops, organizes and uses appropriate
teaching and learning resources, including ICT, to
address learning goals.
Present to the class the result of the post-test and
the percentage of development. (See attachment)

ADDITIONAL ACTIVITIES FOR APPLICATION OR REMEDIATION

I will be dividing you in 5 groups. Each group will Group 1: John Lloyd Ramos
make a visual presentation of the different source Angelika Agullana
documents. Gabriel Aguete
Group 1: Official Receipt Romnick Edu
Group 2: Check Princess Mariel Dalo
Group 3: Delivery Receipt
Group 4: Deposit Slip Group 2: R-Jay Pablo
Group 5: Withdrawal Slip Khristine Kai Balalio
Christian Dane Ancheta
Suggested Materials: Nickos Daluzon
-Styro-board Arnold Yagyagan
-Carton
-Paint Group 3: Alfred Bumagat
-Plastic Cover Trisha Mae Lagundino
-Paint Brush Paul Vincent Calipjo
-Plans, manages and implements developmentally Jerick Dave Lagundino
sequenced teaching and learning processes to Reyshel Riveta
meet curriculum requirements and varied teaching
contexts. Group 4: Gino Manegdeg
Roselyn Faylogna
Ceejay Chester Sumaoang
Marlo Domingo
Nathalia Alupay

Group 5: Denver Jeremiah Pasiliao

Justine Rhea Marquez
Ric Ashley Edu
Michael John Rangasan
John Kenneth Salacup
Carl John Viernes

That would be all for now. Thank You Mr. Catabay. We are delighted
See you next meeting!

REMARKS
 RUBRIC FOR GROUP PRESENTATION
Excellent (4) Good (3) Fair (2) Poor (1)
Organization Presentation was Presentation was Presentation Presentation lacked
very organized fairly organized was not clearly organization. Poor
and was very easy and pretty organized. transitions between
to follow. followable. Transition group members’
Transitions Transition might between individual parts.
between group have been slightly members were Presentation lacked
members were discontinuous but jumpy or order and very
planned and did not take away awkward difficult to follow.
executed cleanly. greatly from the
overall
presentation.
Teamwork / The group The group Group Group did not work
Participation worked very well worked well with communicated well together.
with each other each other and relatively well There were obvious
and presentation communicated with a few miscommunications
was shared well. Some lapses in the and lapses in the
equally among members presentation; presentation.
the group participated some students
members. slightly more than dominated the
others presentation and
others did not
participate
much.
Content Group members Most of the group Group members Group members
had a stronghold members has a had only a had little to no
on the content solid superficial understanding of
and content was understanding of understanding of the content
addressed. No the content. content. Several addressed in the
mistakes were Content missing mistakes were presentation.
made with minor elements made during the
regards to or contained presentation.
content minor errors.
knowledge.
 Republic of the Philippines
Department of Education
Region I
Schools Division of Ilocos Norte
LUZONG NATIONAL HIGH SCHOOL
PAGUDPUD

A DETAILED LESSON PLAN IN

FUNDAMENTALS OF ACCOUNTING 1
(Grade 11 – ABM)

Date of Submission: February 10, 2020

Date of Teaching: February 11, 2020

Prepared by:

MICHAEL JOHN C. CATABAY

Subject Teacher

Checked by:

THELMA R. SACSAC
Mater Teacher II

Noted by:

GLADYS A. ACOBA, Ed.D.

School Principal IV