DLL #2 Acctng.

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GR.

11 School: SJNHS - SHS


DAILY LESSON LOG #2 Teacher: EVELYN S. PLAZA
Teaching Dates & Time: 12 & 18 Nov. 2018
10:20 - 12:40
Learning Area: ABM - ACCOUNTING

12-Nov 13-Nov
I. OBJECTIVES: The learners demonstrate an understanding of the varied branches and areas
A. Content Standards 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
B. Performance Standards The learners shall be able to:
1. Make a list of business w/in the community on the types of accounting
services they require
2. Solve exercises in the identification of the branches of accounting
described thru types of services rendered
C. Learning Competencies/ The learners shall be able to:
Objectives 1. Differentiate the branches of Accounting
ABM_FABM11-IIIa-5
2. Explain the kind/type of services rendered in each of these branches
ABM_FABM11-IIIa-6
II. CONTENT Chapt. : Branches of Accounting
III. LEARNING RESOURCES blackboard, chalk, copy of lecture notes, laptop & projector (if available)
IV. REFERENCES Simplified Accounting for Sole Proprietorship - Abeleda, p. 6
Fundamentals of Accountancy - Florendo, pp. 12 - 21
IV. PROCEDURES Recall & Discussion of the past lesson/ Q & A
A. Review of the past lesson Brief history of Accounting The first 4 branches of Accounting
B. Establishing a purpose for At the end of the lesson, the students shall be able to learn that Accounting has
the lesson more to offer and that accountants can offer other services
C. Presentation of the new Lesson Proper thru the use of traditional materials and laptop/projector
lesson (if available)
D. Summary of the Lesson Q & A / Class discussion
E. Application Group Activity: Answer the ff. from the book:
5 Groups to answer the Review Group Activity, p. 20
Questions, p. 15

F. Evaluation Q&A Quiz


V. ASSIGNMENT Read & study other branches of Study Chapt. 3: Users of Acctg. Info
accounting

VI. REFLECTIONS

VII. REMARKS
12 & 18 Nov. 2018
10:20 - 12:40
ACCOUNTING

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