DLL Elective2 (Accounting)

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF EDUCATION
REGION VIII
SAMAR DIVISION
TARANGNAN NATIONAL HIGH SCHOOL
TARANGNAN, SAMAR
SENIOR HIGH SCHOOL
S.Y 2019-2020
K to 12 Basic Education
SENIOR HIGH
SCHOOL
DAILY
LESSON
PLAN
Elective 1 (bookkeeping)
GRADE – 12 (GAS)
1st Semester
Prepared & Submitted by:

MARITES D. IPIL
SHS Teacher II
Republic of the Philippines

Department of Education
Region VIII
Division of Samar
District of Tarangnan
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester
Semi-Detailed Lesson Plan
Subject: Elective 1 (Bookkeeping)

Date: June 4, 2019
Time: 3:00 – 4:00 P.M. (Mon/Tue/Thu/Fri)
Grade & Section: GRADE – 12 GAS
Quarter: First Quarter
Topic: ` Difference Between Accounting and Bookkeeping
Code:
I. OBJECTIVE
At the end of the lesson the learners will be able to:

 Differentiate accounting and bookkeeping.
II. SUBJECT MATTER

TOPIC: Different Between Accounting and Bookkeeping
Learning materials
-laptop, chalk
-cartolina, blackboard
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
a. ACTIVITY: ANALIZATION/BRAINSTORMING
The teacher will ask the students about the different between accounting and bookkeeping.
The students will give their idea about the difference between accounting and bookkeeping.
b. ANALYSIS:
1. Based on the brainstorming that you did, how do you understand now our topic?
2. How do you differentiate between accounting and accounting?
c. ABSTRACTION:
The teacher will discuss and explain more about the topic.
d. APPLICATION
The students will analyze and answer the questions given by the teacher.
The students will be having brainstorming from each other.
IV. EVALUATION: ESSAY.
1. In a ½ sheet of paper, briefly summarize the difference between accounting and

bookkeeping. (20points)
Rubric:
Content - 10
Relatedness - 10
TOTAL - 20
V. ASSIGNMENT:
1. Make some research about the charts of accounts use in bookkeeping.
REFLECTIONS:
*_______ students out of______ achieved ______ and above proficiency test.
*There were only______ students out of______ needs mediation.
Checked by: Prepared by:
Gina P. Rame Marites D. Ipil

Teacher
SHS-Coordinator
Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Subject: Elective 1 (Bo0kkeeping)
Date: June 07, 2019
Topic: Debit and Credit
Code: ABM_FABM12-IIa-b-2
I. OBJECTIVE

 Determine what is debit and credit.
II. SUBJECT MATTER

TOPIC: Accounting Books – Debit and Credit
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
a. ACTIVITY: BRAINSTORMING/ANALYSIS
1. What is debit?
2. What is credit?
3. How do you determine debit and credit?
b. ANALYSIS:
The students will give their ideas and concept about the topic.
c. ABSTRACTION:
The teacher will discuss, explain and determine about debit and credit.
d. APPLICATION
The students will give their ideas and knowledge about the topic.
IV. EVALUATION: Essay (20 points each )
1. How do you determine debit and credit of accounts? Briefly discuss each.
V. ASSIGNMENT:
1. Make a study about T-Accounts and Normal balance.

REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Date: June 12, 2019
Topic: Charts of Accounts
Code:
I. OBJECTIVE

 Enumerate and Identify the charts of accounts.
II. SUBJECT MATTER

TOPIC: Charts of Accounts
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will presents charts of accounts to the board
The students will understand and identify the charts of accounts.
b. ANALYSIS:
1. Based on the activity that we did, what is now your concept about the topic?
2. How do you identified and understand the charts of accounts?
c. ABSTRACTION:
d. APPLICATION
The students will analyze and give concept about the topic.
The students will give their ideas and knowledge about their learning.
IV. EVALUATION: Enumeration and identification.
1. Briefly enumerate and identify the charts of accounts (20points)

Rubric:
Content - 10
Relatedness - 10
TOTAL - 20
V. ASSIGNMENT:
1. Do some research about debit and credit, to be discuss next meeting.
REFLECTIONS:

Teacher
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester
Subject: Fundamental of Accountancy, Business Management 1

Date: JUNE 17, 2019
Topic:
Code: ABM_FABM12-IId-11
I. OBJECTIVE

 Prepares adjusting entries
II. SUBJECT MATTER

TOPIC: ADJUSTING ENTRIES
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
a. ACTIVITY: ANALIZATION/BRAINSTORMING/EXERCISES
The teacher will give some problem exercises to the board with regards to accounting.
The students will analyze and answer the problem
b. ANALYSIS:
The students will give their understanding about the topic.
c. ABSTRACTION:
d. APPLICATION
The students will analyze and answers the problem exercises given by the teacher.
IV. EVALUATION: Problem Solving:
1. Analyze the Problem exercises and prepare adjusting entry and PPE note for 2018. (20points)
“The furniture is estimated to have a residual value of P 50,000.00 and a useful life of 5
years. An office equipment was purchased on August 01, 2016 costing P 45,000.00. All
acquired office equipment are estimated to be useful to 10 years and have a salvage value of
P 2,000.00”.
V. ASSIGNMENT:
1. Make some research about accrued interest, accrued income and accrued expenses
which is related to adjusting entries.
REFLECTIONS:

Teacher
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester
Subject: Fundamental of Accountancy, Business Management 1 (Elective 2)

Date: JUNE 18, 2019
Quarter: Second Quarter
Topic: Reconciling Items
I. OBJECTIVE

 Analyze the effect of the identified reconciling items.
II. SUBJECT MATTER

TOPIC: Reconciling Items
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
a. ACTIVITY: BRAINSTORMING
The teacher will asks the following questions;

1. Based on what we studied about reconciling items, what is now your ideas about the
effects of the identified reconciling items?
b. ANALYSIS:
*Book Reconciling items –

-Credit Memos – have the effect of increasing the bank balance – They are items credited by
the bank to the account of depositors but not yet recorded by the depositor as cash receipts.
-Debit Memos – Have the effect of decreasing the bank balance. They are items paid by the
bank to the account of the depositor but not yet recorded by the depositor as cash
disbursement.
EXAMPLES:
-NSF – No sufficient Fund Checks - Checks deposited but returned by the bank for insufficient
fund.
-Technically Defective checks – Checks deposited but returned by the bank for having no
signatures or countersignatures, erasures or mutilated checks.
*Book Reconciling Items:

*Deposit in Transit – Collection already forwarded to the bank for deposit but too late to appear
in the bank statement.
c. ABSTRACTION:
The teacher will discuss more and explain about the topic.
d. APPLICATION
The students will be having brainstorming with each other regarding the topic.
IV. EVALUATION: Identification (2 points each)
1. Have the effect of decreasing the bank balance. They are items paid by the bank to the
account of the depositor but not yet recorded by the depositor as cash disbursement. –(Answer:
Debit Memos)
2. They are items credited by the bank to the account of depositors but not yet recorded by the
depositor as cash receipts. (Answer: Credit Memos)
3. Collection already forwarded to the bank for deposit but too late to appear in the bank
statement. (Answer: Deposit in Transit)
4. Checks deposited but returned by the bank for insufficient fund. (Answer: NSF – No sufficient
Fund Checks)
5. Checks deposited but returned by the bank for having no signatures or countersignatures,
erasures or mutilated checks. (Answer: Technically Defective checks)
V. ASSIGNMENT:
1. Do some research about adjustment entries.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator Republic of the Philippines
Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2019-2020
1ST Semester
Subject: Bookkeeping (Elective 1)

Date: February 18, 2019
Topic: Trial Balance
Code:
I. OBJECTIVE

 Describe the nature of a bank reconciliation statement
e. SUBJECT MATTER
TOPIC: Bank Statement
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
f. PROCEDURE
g. ACTIVITY: BRAINSTORMING

1. What is bank reconciliation statement and why is it prepared?
2. Why bank reconciliation is important?
3. How do you create bank reconciliation statement?
h. ANALYSIS:
what is now your concepts and ideas about the topic?
i. ABSTRACTION:
j. APPLICATION
k. EVALUATION: Essay
1. Describe the nature of a bank reconciliation statement. (20points each)

Rubric:
Content - 10
Relatedness - 10
TOTAL - 20
l. ASSIGNMENT:
1. Print some example of bank reconciliation statement, to be submitted next meeting.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Nature of Bank Statement
m. OBJECTIVE

n. SUBJECT MATTER
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
o. PROCEDURE
p. ACTIVITY: BRAINSTORMING

q. ANALYSIS:
r. ABSTRACTION:
s. APPLICATION
t. EVALUATION: Essay
Rubric:
Content - 10
Relatedness - 10
TOTAL - 20
u. ASSIGNMENT:
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Bank Statement
Code: ABM_FABM12-IIc-9
I. OBJECTIVE

 identify and understand the contents of a bank statement
II. SUBJECT MATTER

Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
1. What is bank Statement

2. What is your idea about the content of bank statement?
3. Why bank statement is important?
b. ANALYSIS:
Based on the questions that I was asks, what is now your concepts and ideas about the topic?
c. ABSTRACTION:
d. APPLICATION
The students will give their concept and knowledge about the topic.
IV. EVALUATION: Essay
1. Identify and explain what is your understanding about the contents of bank statement
(20points each)
Rubric:
Content - 10
Relatedness - 10
TOTAL - 20
V. ASSIGNMENT:
1. Do some research about bank reconciliation.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: identification and preparation of checks
I. OBJECTIVE

 Identify and prepare checks
II. SUBJECT MATTER

TOPIC: Identification and Preparation of Checks
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will asks the students about their knowledge regarding checks.
b. ANALYSIS:
The students will give their ideas and concepts about the topic.
c. ABSTRACTION:
d. APPLICATION
1. Identify and prepares 2 checks. (10points each)
Rubric:
Content - 5
Relatedness - 5
TOTAL - 10
V. ASSIGNMENT:
1. Make some research about bank statement.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Date: January 30, 2019
Topic: Bank deposit and Withdrawal Slip
VI. OBJECTIVE

 Prepare bank deposit and withdrawal slip.
VII. SUBJECT MATTER

TOPIC: Bank Deposit and Withdrawal Slip
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
IX. ACTIVITY: BRAINSTORMING
The teacher will show the example of deposit and withdrawal slips to the students.
X. ANALYSIS:
XI. ABSTRACTION:
XII. APPLICATION
XIII. EVALUATION: Essay
1. Prepare at least 5 savings deposits and 5 withdrawal slip. (2points each)
Rubric:
Content - 1
Relatedness - 1
TOTAL - 2
XIV. ASSIGNMENT:
1. Bring examples of used checks next meeting.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

XV. OBJECTIVE

XVI. SUBJECT MATTER

Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XVII. PROCEDURE
XVIII. ACTIVITY: BRAINSTORMING
XIX. ANALYSIS:
XX. ABSTRACTION:
XXI. APPLICATION
XXII. EVALUATION: Essay
Rubric:
Content - 1
Relatedness - 1
TOTAL - 2
XXIII. ASSIGNMENT:
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Savings and from Current or Checking Accounts
I. OBJECTIVE

 Differentiate savings from current or checking accounts.
II. SUBJECT MATTER

TOPIC: Savings and from Current or Checking Accounts
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
1. What is Savings Account?

2. How do you differentiate Savings, current or checking account?
b.ANALYSIS:
c.ABSTRACTION:
The teacher will discuss about the difference between savings, current and checking account.
d. APPLICATION
1.Differentiate savings, current or checking account. (5 points each)
Rubric:
Content - 3
Relatedness - 2
TOTAL - 5
V.ASSIGNMENT:
1. Next meeting, bring sample of Deposit and Withdrawal slip.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Basic Documents and Transactions related to Bank Deposit
I. OBJECTIVE

 Identify the banks of accounts normally maintained by a business.
II. SUBJECT MATTER

TOPIC: Basic Documents and Transactions related to Bank Deposit
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will ask questions to the students about their knowledge regarding the types
of the bank of accounts.
1.What are the types of bank of accounts?

2.What are the uses of these documents?
3.Why is it that the bank needs theses documents?
4.How much important these documents in every bank transaction?
b. ANALYSIS:
c. ABSTRACTION:
The teacher will share samples of bank documents in class and discuss their uses and
importance.
d. APPLICATION
The students will having brainstorming about the topic.
1. Identify the types of bank of accounts and documents normally maintained by a business,
explain each briefly. (2 points each)
Rubric:
Content - 1
Relatedness - 1
TOTAL - 2
V. ASSIGNMENT:
1. Differentiate, savings and checking account.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Date: June 13, 2019
Topic: T-Accounts
I. OBJECTIVE

 Determine balances using the T-account.
II. SUBJECT MATTER

TOPIC: Balances using T -Accounts
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
a. ACTIVITY: BRAINSTORMING/ANALYSIS/PROBLEM SOLVING
The teacher will give some exercises and problems about debits and credits, journal entries
to record basic transactions using T-Accounts.
b. ANALYSIS:
The students will solve the problems and exercises by using T-Accounts.
c. ABSTRACTION:
The teacher will discuss and explain the topic widely on how to prepare journal entries for basic
transactions, solve exercise and problems that require using the Trial-Balance
d. APPLICATION
The students will solve the business transactions on how to balance it by using the Trial Balance.
IV. EVALUATION: Essay (20 points)
1. Based on the problems and exercises written on the board, solve and determine balances
of accounts by using Trial Balance.
V. ASSIGNMENT:
1. Make some research about journal entries problems and exercises of a business
transactions and determine the balances by using , at least 5 problems and write it in a 1
whole sheet of paper.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2019-2020
1ST Semester

Date: July 10, 2019
Topic: Posting of Journal entries to Ledger
Code: ABM_FABM12-IIIb-30
I. OBJECTIVE

 Posting journal entries to ledger.
II. SUBJECT MATTER

TOPIC: Posting of Journal Entries to Ledger
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will give me exercises and problems about journal entries.
b. ANALYSIS:
The students will solve the problems and exercises and prepare journal entries to record basic
transaction and post it into ledger.
c. ABSTRACTION:
The teacher will discuss and explain the topic widely on how to balance the transactions and
how it will be posted to the ledger properly.
d. APPLICATION
The students will prepare journal entries and record it to the ledger.
1. Based on the problems and exercises on the board, prepare journal entries for basic
transactions and record or posted it on the ledger.
V. ASSIGNMENT:
1. Make a study about Trial Balance with regards to the problems given, and to be discuss
next meeting.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: ACCOUNTING BOOKS
VI. OBJECTIVE

 Differentiate the journal from the general ledger.
VII. SUBJECT MATTER

TOPIC: Accounting Books – Journal and Ledger
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
VI. ACTIVITY: BRAINSTORMING/ANALYSIS
1. What is Journal?
2. What is General Ledger?
3. How do you distinguish Journal and general ledger?
VII. ANALYSIS:
VIII. ABSTRACTION:
The teacher will discuss, explain and differentiate journal and general ledger.
IX. APPLICATION
The students will having brainstorming with each other.
IX. EVALUATION: Essay (20 points)
1. Briefly discuss and differentiate journal and general ledger.
X. ASSIGNMENT:
1. Next meeting, kindly bring journal which to be use for your activity.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Date: December 11 & 12, 2018
Topic: COMPUTATION AND INTERPRETATION OF FINANCIAL RATIOS
Code: ABM_FABM12-Ic-d-14
I. OBJECTIVE

 Compute and interpret financial ratios, such as current ratios, working capital, gross profit
and net profit ratios.
II. SUBJECT MATTER

TOPIC: COMPUTATION AND INTERPRETATION OF FINANCIAL RATIOS
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
a. ACTIVITY: PROBLEM SOLVING/ANALYSIS
The teacher will presents some examples and exercises of financial statements current ratio,
working capital and gross profit ratio, Current ratio, working capital ratio, gross profit ratio,
net profit ratio, receivable ratio, turn-over ratio, inventory turn-over ratio, and debt to equity
ratio.
The students will solve and interpret the problems and exercises.
b. ANALYSIS:
The students will solve the problem and exercises by computation and interpretation of the
topic.
c. ABSTRACTION:
The teacher will discuss and explain wider about the topic.
d. APPLICATION
The students will perform by analyzing the exercise and problems and give their concept and
learning about it.
IV. EVALUATION: Problem Solving (3points each)
Using the downloaded sample of Financial Statement on the board, computes and interpret the
ratios of the following;
1. Current ratio
2. working capital ratio
3. gross profit ratio
4. net profit ratio
5. receivable ratio
6. turn-over ratio
7. inventory turn-over ratio, and
8. debt to equity ratio.
V. ASSIGNMENT:
1. Make a Financial Statement of a Corporation using vertical and horizontal method.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: VERTICAL AND HORIZONTAL ANALYSIS OF FINANCIAL STATEMENTS
I. OBJECTIVE

 Prepare vertical and horizontal analysis of Financial of a single proprietorship.
II. SUBJECT MATTER

TOPIC: VERTICAL AND HORIZONTAL ANALYSIS OF FINANCIAL STATEMENTS
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will present some exercises regarding the vertical and horizontal financial
statements of a single proprietorship.
b. ANALYSIS:
The students will solve the problem and exercises through computation and interpretation
using vertical and horizontal analysis and various financial ratios.
c. ABSTRACTION:
The teacher will discuss and explain the topic on how to solve the problems and exercises,
requiring computation and interpretation using horizontal and vertical analysis and
computation.
d. APPLICATION
learning about it.
IV. EVALUATION: Preparation of Financial Statements (20 points)
1. Prepare a Financial Statements of a single proprietorship, using the vertical and

horizontal analysis.
RUBRIC:
Content of the topic - 10
Relatedness - 10
Total- 20
V. ASSIGNMENT:
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator
Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS
I. OBJECTIVE

 Define and analyze the levels, namely, liquidity, solvency, stability and profitability of
Financial Statements.
II. SUBJECT MATTER

TOPIC: Analysis and Interpretation of Financial Statements
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will give the definitions, methods, tools and analysis of financial statements.
Including horizontal, vertical and financial ratios to test the level of liquidity, solvency,
profitability and stability of the business.
b. ANALYSIS:
The students will give their concepts, analysis about the topics.
c. ABSTRACTION:
The teacher will discuss and explain each methods and give wider information about the topic.
d. APPLICATION
The students will analyze each methods and learning about the topic.
1. Enumerate and briefly define the methods and tools of financial statements.
RUBRIC:
Relatedness - 15
Total- 30
V. ASSIGNMENT:
1. Print some example of Financial Statements of the Company who meet the measurement
levels of liquidity, insolvency and profitability.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator
Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Date: December 3, 2018
Topic: PREPARATION OF CASH FLOW STATEMENT(CFS)
I. OBJECTIVE

 Prepare a Cash Flow Statement (CFS)
II. SUBJECT MATTER

TOPIC: PREPARATION OF CASH FLOW STATEMENT(CFS)
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will present some examples of exercises and problems that require preparation of
Cash Flow Statement (CFS).
b. ANALYSIS:
Based on the examples and exercises that we did, what is now your understanding about the
preparation of Cash Flow Statement?
c. ABSTRACTION:
The teacher will discuss and explain about the topic.

The teacher will ask the students to come to the board to solve some exercises and problems
about on how to prepare an CFS.
d. APPLICATION
The students will solve the exercises and problems that require preparation of Cash Flow
Statement (CFS).
IV. EVALUATION: Preparing Cash Flow Statement.
1. Prepare a short Cash Flow Statement using single proprietorship. (25points)
RUBRIC:
Structure of SCE - 10
Total- 25
V. ASSIGNMENT:
1. Prepare a Cash Flow Statement for a partnership or corporation company.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator
Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2019-20120
1ST Semester
Subject: Bookkeeping(Elective 1)
Date: June 30, 2019
Topic: CASH FLOW STATEMENT(CFS)
Code:
ii. OBJECTIVE

 Understand and enumerate the components and the Structures of CFS.
iii. SUBJECT MATTER

TOPIC: CASH FLOW STATEMENT(CFS)
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
iv. PROCEDURE
What is Cash Flow Statement?

What are the Components and Structures of a CFS?
How the components and structures of CFS, will equip the preparation of CFS?
b. ANALYSIS:
Based on your understanding what is now your concept about the topic?
c. ABSTRACTION:
The teacher will discuss and explain about the components and structures of a Cash Flow
Statement(CFS) that will equip in the preparation of the said financial report.
d. APPLICATION
The students will give their ideas and learning about the topic.
v. EVALUATION: Essay/Enumeration:
1. Briefly enumerate and discuss the structures and components of Cash Flow Statement.
(20points)
RUBRIC:
Relatedness - 10
Total- 20
vi. ASSIGNMENT:
1. Make some research about the preparation of Cash flow Statement, to be discuss next
meeting.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Date: November 26, 2018
Topic: STATEMENT OF CHANGES IN EQUITY (SCE)
VI. OBJECTIVE

 Identify the Statement of Changes in Equity (SCE).
 Prepare an Statement of Changes in Equity.
VII. SUBJECT MATTER

TOPIC: STATEMENT OF CHANGES IN EQUITY (SCE)
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
IX. ACTIVITY: BRAINSTORMING/ANALYSIS
What is Statement of Changes in Equity?

an statement of Changes in Equity or SCE.
X. ANALYSIS:
Based on your understanding, what is now your ideas about statement of Changes in Equity or
SCE.
XI. ABSTRACTION:

about on how to prepare an SCE.
XII. APPLICATION
The students will give their oncept and learning about the topic.
XIII. EVALUATION: Preparing Statement of Changes in Equity.
1. Prepare of an Statement of Changes in Equity for a single proprietorship. (25points)
RUBRIC:
Total- 25
XIV. ASSIGNMENT:
1. Prepare of an Statement of Changes in Equity for a partnership or corporation company.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Date: November 20,2018
Topic: Different Forms of Business Organizations
XV. OBJECTIVE

 Identify and describe the different forms of business Organizations.
XVI. SUBJECT MATTER

TOPIC: Different Forms of Business Organizations
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XVII. PROCEDURE
XVIII. ACTIVITY: BRAINSTORMING
What are the different forms of business organizations?
XIX. ANALYSIS:
Based on your understanding, what is now your ideas about the different forms of organization?
XX. ABSTRACTION:
The teacher will discuss and explain the forms of business organization;
FORMS OF BUSINESS ORGANIZATIONS:

1. Sole Proprietorship – a business owned by only one person.
2. Partnership – a business owned by two or more persons who contribute resources into the
entity.
3. Corporations – a business organization that has a separate legal personality from its
owners. Ownership in a stock corporation is represented by shares of stocks.
Another types of Corporations Organizations:

4. Cooperative – organizations that owned by a group.
5. Limited Liability company – LLCs in the USA like a corporations, are hybrids forms of
organizations that have both corporations and a partnership.
XXI. APPLICATION
The students will give their concept and learning about the topic.
XXII. EVALUATION: Identification/description;
1. Identify the forms of Business Organization and describe each. (5points each)
RUBRIC:
Cleanliness - 2_
Total- 5_
XXIII. ASSIGNMENT:
1. Print some examples of Business organizations; Sole Proprietorship, Partnership and

Corporations.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator
Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Preparing of Statement of Comprehensive Income Using Multi-step
Approach.
ii. OBJECTIVE

 Prepare an Statement of Comprehensive Income using multi-step approach.
iii. SUBJECT MATTER

TOPIC: Preparing of Statement of Comprehensive Income using multi-step approach.
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
iv. PROCEDURE
a. ACTIVITY: ANALIZATION/EXERCISES
The teacher will presents the example of Statement of Comprehensive Income and give
some problems exercises, using multi-step approach.
The teacher will ask the students to come to the board to answer the exercises and
analyze the problem.
b. ANALYSIS:
1. What is now your understanding about Statement of Comprehensive Income?

2. How do you prepare the Statement of Comprehensive Income using multi-step approach?
3. What is Merchandise business?
c. ABSTRACTION:
The teacher will discuss more widely and explain more about the topic.
d. APPLICATION
IV. EVALUATION:
1. Prepare an Statement of Comprehensive Income for a service business using multi-step
approach. (20points)
RUBRIC:
Cleanliness - 10
Total- 20
V.ASSIGNMENT:
Make some research about the Statement of Comprehensive Income with multi-step approach.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Preparing of Statement of Comprehensive Income using Single-step
Approach
I. OBJECTIVE

 Prepare an Statement of Comprehensive Income using single step approach.
II. SUBJECT MATTER

TOPIC: Preparing of Statement of Comprehensive Income using single-step approach.
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
some problems exercises, using single-step approach.
b. ANALYSIS:
2. How do you prepare the Statement of Comprehensive Income, using single-step approach?
3. What is Service business?
c. ABSTRACTION:
d. APPLICATION
IV. EVALUATION:
1. Prepare an Statement of Comprehensive Income for a service business using single-step

RUBRIC:
Cleanliness - 10
Total- 20
V. ASSIGNMENT:
1. Make some research about the Statement of Comprehensive Income with multi-step
approach.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Elements of Statement of Comprehensive Income
I. OBJECTIVE

 Identify the elements of the Statement of Comprehensive Income.
 Describes each the elements of Statement of Comprehensive Income.
II. SUBJECT MATTER

TOPIC: Elements of Statement of Comprehensive Income
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will asks the students about the elements of Statement of Comprehensive
Income.
b. ANALYSIS:
The students will give their knowledge about the elements of Statement of
Comprehensive Income.
c. ABSTRACTION:
The teacher will discuss and widely explain about the topic.
d. APPLICATION
The students will having brainstorming with each other and give their concept and
learning about the topic.
IV. EVALUATION: Classification:
1. Identify the Elements of the Statement of Comprehensive Income, describe each of

these items. (5points each)
RUBRIC:
Cleanliness - 2_
Total- 5_
V. ASSIGNMENT:
Do some research about Statement of Comprehensive Income for a business and
merchandising business.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: SFP USING THE REPORT FORM AND THE ACCOUNT FORM.
Code: ABM_FABM12-Ia-b-4
VI. OBJECTIVE

 Prepare an Statement of Financial Position using the report form and the account form with
proper classification of items as current and non current items.
VII. SUBJECT MATTER

TOPIC: SFP using the report form and the account form.
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
IX. ACTIVITY: ANALIZATION/EXERCISES
The teacher will present some examples of problems and exercises of Statement of Financial
Position using the report form and account form with proper classification of items as current
and non current items.
X. ANALYSIS:
XI. ABSTRACTION:
The teacher will discuss and explain on how to prepare Statement of Financial Positions using
the account form and report form with proper classification of current and non-current items.
XII. APPLICATION
The students will having brainstorming with each other and give their concept and learning
about the topic.
XIII. EVALUATION: Classification:
1. Prepare and Statement of Financial Position using the report form and account form
with proper classification of items as current and non-current. (20 points)
RUBRIC:
Cleanliness - 10
Total- 20
XIV. ASSIGNMENT: On a ½ sheet of paper crosswise write your answers of the following:
1. What is Statement of Comprehensive Income (SCI)

2. Identify the Elements of Statement of Comprehensive Income (SCI)
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: PREPARATION OF STATEMENT OF FINANCIAL POSITION
I. OBJECTIVE

 Prepare the Statement of Financial Position of a single proprietorship.
II. SUBJECT MATTER

TOPIC: PREPARATION OF STATEMENT OF FINANCIAL POSITION
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will present example of problems and exercises on preparing the Statement of
Financial Position of a single proprietorship.
b. ANALYSIS:
The students will analyze and their understanding about the topic.
c. ABSTRACTION:
The teacher will discuss and explain wider more about the topic.
d. APPLICATION
The students will give their concepts, ideas and learning about the topic.
1. On a 1 whole sheet of paper, prepare the Statement of Financial Position using a single
proprietorship. (20 points)
RUBRIC:
Relatedness of the topic- 10
Total- 20
V. ASSIGNMENT:
Do some research of the following:
1. Report form and Account form.

2. Current and Con-current SFP using a single proprietorship.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2019-2020
1ST Semester

Date: June 19, 2019
Topic: CLASSIFIYING CURRENT AND NON-CURRENT ACCOUNTS
Code:
I. OBJECTIVE

 Classify the elements of the Statement of Financial Position into current and non-current items.
II. SUBJECT MATTER

TOPIC: Classifying Current and Non-Current accounts
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will asks the students to classify the Statement of Financial Position, into current
and non-current items.
b. ANALYSIS:
The students will give their answers by classifying the SFP into current and non-current items.
c. ABSTRACTION:
d. APPLICATION
1. Classify and identify Current and Non-current accounts. (2 points each items)
V. ASSIGNMENT:
Do some research about Freight Out and Freight In.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Elements of Statement of Financial Position
I. OBJECTIVE

 Identify and describe the elements of Statement of Financial Position.
II. SUBJECT MATTER

TOPIC: Elements of the Statement of Financial Position
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will asks the students their knowledge about the elements of the Statement of
Financial Position.
1. What are those elements of the Statements of Financial Position?
b. ANALYSIS:
The students will give their answers and knowledge about the topic.
c. ABSTRACTION:
d. APPLICATION
IV. EVALUATION: Enumeration and Essay:
1. Identify the elements of the Statement of Financial Position and describe each of
them. (2points each)
RUBRIC:
Content - 1
Uniqueness- 1
Total- 2
======
V. ASSIGNMENT:
1. Classify the elements of the Statement of Financial Position (SFP), into current and non-
current items.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator
RepRepublic of the Philippines

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

VI. OBJECTIVE

VII. SUBJECT MATTER
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
Financial Position.
b. ANALYSIS:
c. ABSTRACTION:
d. APPLICATION
IX. EVALUATION: Enumeration and Essay:
RUBRIC:
Content - 1
Uniqueness- 1
Total- 2
======
X. ASSIGNMENT:
current items.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame REPUBLIC OF THE PHILIPPINES

SHS-Coordinator DEPARTMENT OF EDUCATION
REGION VIII
SAMAR DIVISION
TARANGNAN, SAMAR
SENIOR HIGH SCHOOL
S.Y 2018-2019
K to 12 Basic Education
SENIOR HIGH SCHOOL

DAILY LESSON
PLAN
Fundamental of Accountancy, Business
Management 1
GRADE – 12 (GAS)
1st Semester
Prepared & Submitted by:
MARITES D. IPIL
SHS Teacher II

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: ` Preparation of Bank Reconciliation
Code: ABM_FABM12-IIe-13
VI. OBJECTIVE

 Prepare a bank reconciliation statement.
VII. SUBJECT MATTER

TOPIC: EFFECTS OF THE IDENTIFIED RECONCILING ITEMS
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
e. ACTIVITY: ANALIZATION/BRAINSTORMING/EXERCISES
The teacher will give some problem exercises to the board with regards to bank
kreconciliation.
f. ANALYSIS:
3. Based on the problems and exercises that you did, what is now your concept and ideas
about bank reconciliation?
4. How do you reconcile bank and book reconciliation?
g. ABSTRACTION:
h. APPLICATION
The students will be having exercises and problem.
IX. EVALUATION: Problem Solving problems.
2. Based on the problem written on the board, make a bank and book reconciliation.
(20points)
Rubric:
Content - 10
Relatedness - 10
TOTAL - 20
X. ASSIGNMENT:
2. Print and bring some basic business forms and documents such as officials receipts,
vouchers, sales invoice, purchase order, deposits and withdrawal slips, to be use for
discussion next meeting.
REFLECTIONS:

Teacher
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Effects of Reconciling Items
VI. OBJECTIVE

 Analyze the effects of the identified reconciling items.
VII. SUBJECT MATTER

TOPIC: EFFECTS OF THE IDENTIFIED RECONCILING ITEMS
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
e. ACTIVITY: ANALIZATION/BRAINSTORMING/EXERCISES
The teacher will give some problem exercises to the board with regards to reconciling
items
f. ANALYSIS:
3. Based on the problems and exercises that you did, what is now your concept and ideas
about the effects of identified reconciling items?
4. How do you identified of the proper treatment of reconciling items in the bank
reconciliation statements?
g. ABSTRACTION:
h. APPLICATION
The students will give their ideas and knowledge about their learning.
IX. EVALUATION: Essay and Analization.
2. Briefly discuss and analyze the effects of the identified reconciling items.(20points)
Rubric:
Content - 10
Relatedness - 10
TOTAL - 20
X. ASSIGNMENT:
XI. Print some example of bank reconciliation statement, to be use for discussion next meeting.
REFLECTIONS:

Teacher
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2019-2020
1ST Semester

Date: June 18, 2019
Topic: ADJUSTING ENTRIES
Code:
I. OBJECTIVE

 Prepares adjusting entries
II. SUBJECT MATTER

TOPIC: ADJUSTING ENTRIES
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will give some problem exercises to the board with regards to accounting.
b. ANALYSIS:
c. ABSTRACTION:
d. APPLICATION
IV. EVALUATION: Problem Solving:
1.Analyze the Problem exercises and prepare adjusting entry and PPE note for 2018.
(20points)
“The furniture is estimated to have a residual value of P 50,000.00 and a useful life of 5
years. An office equipment was purchased on August 01, 2016 costing P 45,000.00. All
acquired office equipment are estimated to be useful to 10 years and have a salvage value of
P 2,000.00”.
V. ASSIGNMENT:
2. Make some research about accrued interest, accrued income and accrued expenses
which is related to adjusting entries.
REFLECTIONS:

Teacher
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2019-2020
1ST Semester

Date: June 17, 2019
Topic: Reconciling Items
Code:
I. OBJECTIVE

 Analyze the effect of the identified reconciling items.
II. SUBJECT MATTER

TOPIC: Reconciling Items
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE

1. Based on what we studied about reconciling items, what is now your ideas about th
effects of the identified reconciling items?
b. ANALYSIS:
*Book Reconciling items –

-Credit Memos – have the effect of increasing the bank balance – They are items credited by
the bank to the account of depositors but not yet recorded by the depositor as cash receipts.
-Debit Memos – Have the effect of decreasing the bank balance. They are items paid by the
bank to the account of the depositor but not yet recorded by the depositor as cash
disbursement.
EXAMPLES:
-NSF – No sufficient Fund Checks - Checks deposited but returned by the bank for insufficient
fund.
-Technically Defective checks – Checks deposited but returned by the bank for having no
signatures or countersignatures, erasures or mutilated checks.
*Book Reconciling Items:

*Deposit in Transit – Collection already forwarded to the bank for deposit but too late to appear
in the bank statement.
VI. ABSTRACTION:
VII. APPLICATION
IV. EVALUATION: Identification (2 points each)
1. Have the effect of decreasing the bank balance. They are items paid by the bank to the
account of the depositor but not yet recorded by the depositor as cash disbursement. –(Answer:
Debit Memos)
2. They are items credited by the bank to the account of depositors but not yet recorded by the
depositor as cash receipts. (Answer: Credit Memos)
3. Collection already forwarded to the bank for deposit but too late to appear in the bank
statement. (Answer: Deposit in Transit)
4. Checks deposited but returned by the bank for insufficient fund. (Answer: NSF – No sufficient
Fund Checks)
5. Checks deposited but returned by the bank for having no signatures or countersignatures,
erasures or mutilated checks. (Answer: Technically Defective checks)
V. ASSIGNMENT:
1. Do some research about adjustment entries.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame Republic of the Philippines

SHS-Coordinator Department of Education
Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Nature of Bank Statement
VI. OBJECTIVE

VII. SUBJECT MATTER

Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
VIII. ACTIVITY: BRAINSTORMING

IX. ANALYSIS:
X. ABSTRACTION:
XI. APPLICATION
IX. EVALUATION: Essay
Rubric:
Content - 10
Relatedness - 10
TOTAL - 20
X. ASSIGNMENT:
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Bank Statement
VI. OBJECTIVE

 identify and understand the contents of a bank statement
VII. SUBJECT MATTER

Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
e. ACTIVITY: BRAINSTORMING
1. What is bank Statement

2. What is your idea about the content of bank statement?
3. Why bank statement is important?
f. ANALYSIS:
Based on the questions that I was asks, what is now your concepts and ideas about the topic?
g. ABSTRACTION:
h. APPLICATION
IX. EVALUATION: Essay
1. Identify and explain what is your understanding about the contents of bank statement
(20points each)
Rubric:
Content - 10
Relatedness - 10
TOTAL - 20
X. ASSIGNMENT:
1. Do some research about bank reconciliation.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: identification and preparation of checks
XXIV. OBJECTIVE

 Identify and prepare checks
XXV. SUBJECT MATTER

TOPIC: Identification and Preparation of Checks
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XXVI. PROCEDURE
The teacher will asks the students about their knowledge regarding checks.
f. ANALYSIS:
g. ABSTRACTION:
h. APPLICATION
XXVII. EVALUATION: Essay

1. Identify and prepares 2 checks. (10points each)
Rubric:
Content - 5
Relatedness - 5
TOTAL - 10
XXVIII. ASSIGNMENT:
1. Make some research about bank statement.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

XXIX. OBJECTIVE

XXX. SUBJECT MATTER

Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XXXI. PROCEDURE
XXXII. ACTIVITY: BRAINSTORMING
XXXIII. ANALYSIS:
XXXIV. ABSTRACTION:
XXXV. APPLICATION
XXXVI. EVALUATION: Essay

Rubric:
Content - 1
Relatedness - 1
TOTAL - 2
XXXVII. ASSIGNMENT:
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

XXXVIII. OBJECTIVE

XXXIX. SUBJECT MATTER

Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XL. PROCEDURE
XLI. ACTIVITY: BRAINSTORMING
XLII. ANALYSIS:
XLIII. ABSTRACTION:
XLIV. APPLICATION
XLV. EVALUATION: Essay

Rubric:
Content - 1
Relatedness - 1
TOTAL - 2
XLVI. ASSIGNMENT:
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Savings and from Current or Checking Accounts
V. OBJECTIVE

 Differentiate savings from current or checking accounts.
VI. SUBJECT MATTER

TOPIC: Savings and from Current or Checking Accounts
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VII. PROCEDURE
1. What is Savings Account?

2. How do you differentiate Savings, current or checking account?
b.ANALYSIS:
c.ABSTRACTION:
The teacher will discuss about the difference between savings, current and checking account.
d. APPLICATION
VIII. EVALUATION: Essay

1.Differentiate savings, current or checking account. (5 points each)
Rubric:
Content - 3
Relatedness - 2
TOTAL - 5
V.ASSIGNMENT:
1. Next meeting, bring sample of Deposit and Withdrawal slip.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Basic Documents and Transactions related to Bank Deposit
II. OBJECTIVE

 Identify the banks of accounts normally maintained by a business.
III. SUBJECT MATTER

TOPIC: Basic Documents and Transactions related to Bank Deposit
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
IV. PROCEDURE
The teacher will ask questions to the students about their knowledge regarding the types
of the bank of accounts.
1.What are the types of bank of accounts?

2.What are the uses of these documents?
3.Why is it that the bank needs theses documents?
4.How much important these documents in every bank transaction?
f. ANALYSIS:
g. ABSTRACTION:
The teacher will share samples of bank documents in class and discuss their uses and
importance.
h. APPLICATION
The students will having brainstorming about the topic.
V. EVALUATION: Essay
1. Identify the types of bank of accounts and documents normally maintained by a business,
explain each briefly. (2 points each)
Rubric:
Content - 1
Relatedness - 1
TOTAL - 2
VI. ASSIGNMENT:
1. Differentiate, savings and checking account.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: T-Accounts
X. OBJECTIVE

 Determine balances using the T-account.
XI. SUBJECT MATTER

TOPIC: Balances using T -Accounts
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XII. PROCEDURE
e. ACTIVITY: BRAINSTORMING/ANALYSIS/PROBLEM SOLVING
The teacher will give some exercises and problems about debits and credits, journal entries
to record basic transactions using T-Accounts.
f. ANALYSIS:
The students will solve the problems and exercises by using T-Accounts.
g. ABSTRACTION:
The teacher will discuss and explain the topic widely on how to prepare journal entries for basic
transactions, solve exercise and problems that require using the T-Accounts.
h. APPLICATION
The students will solve the business transactions on how to balance it by using the T-Accounts.
XIII. EVALUATION: Essay (20 points)
1. Based on the problems and exercises written on the board, solve and determine balances
of accounts by using T-Accounts.
XIV. ASSIGNMENT:
1. Make some research about journal entries problems and exercises of a business
transactions and determine the balances by using T-account, at least 5 problems and
write it in a 1 whole sheet of paper.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2019-2020
1ST Semester

Date: June 23, 2019
Topic: Preparation Of Journal Entries/Normal Balance Account
Code:
I. OBJECTIVE

 Prepare journal entries for basic transactions.
II. SUBJECT MATTER

TOPIC: Preparation of Journal Entries/Normal Balance Account
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
III. PROCEDURE
The teacher will give some exercises and problems about journal entries.
b. ANALYSIS:
The students will solve the problems and exercises and prepare journal entries to record basic
transaction.
IV. ABSTRACTION:
The teacher will discuss and explain the topic widely on how to balance the transactions and
how it will be posted to the ledger.
V. APPLICATION
The students will prepare journal entries and record it to the ledger.
VI. EVALUATION: Essay (20 points)
1. Based on the problems and exercises on the board, prepare journal entries for basic
transactions and record or posted it on the ledger.
VII. ASSIGNMENT:
1. Research some problems and exercises of a basic transaction of a business and prepare
journal entries for this, at least 5 problems.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Debit and Credit
XI. OBJECTIVE

 Determine what is debit and credit.
XII. SUBJECT MATTER

TOPIC: Accounting Books – Debit and Credit
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XIII. PROCEDURE
b. ACTIVITY: BRAINSTORMING/ANALYSIS
1. What is debit?
2. What is credit?
3. How do you determine debit and credit?
c. ANALYSIS:
d. ABSTRACTION:
The teacher will discuss, explain and determine about debit and credit.
e. APPLICATION
The students will give their ideas and knowledge about the topic.
XIV. EVALUATION: Essay (20 points)

1. How do you determine debit and credit of accounts? Briefly discuss each.
XV. ASSIGNMENT:
1. Make a study about T-Accounts and Normal balance.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: ACCOUNTING BOOKS
XVI. OBJECTIVE

 Differentiate the journal from the general ledger.
XVII. SUBJECT MATTER

TOPIC: Accounting Books – Journal and Ledger
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XVIII. PROCEDURE
VIII. ACTIVITY: BRAINSTORMING/ANALYSIS
1. What is Journal?
2. What is General Ledger?
3. How do you distinguish Journal and general ledger?
IX. ANALYSIS:
X. ABSTRACTION:
The teacher will discuss, explain and differentiate journal and general ledger.
XI. APPLICATION
XIX. EVALUATION: Essay (20 points)
1. Briefly discuss and differentiate journal and general ledger.
XX. ASSIGNMENT:
1. Next meeting, kindly bring journal which to be use for your activity.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: COMPUTATION AND INTERPRETATION OF FINANCIAL RATIOS
VI. OBJECTIVE

 Compute and interpret financial ratios, such as current ratios, working capital, gross profit
and net profit ratios.
VII. SUBJECT MATTER

TOPIC: COMPUTATION AND INTERPRETATION OF FINANCIAL RATIOS
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
e. ACTIVITY: PROBLEM SOLVING/ANALYSIS
The teacher will presents some examples and exercises of financial statements current ratio,
working capital and gross profit ratio, Current ratio, working capital ratio, gross profit ratio,
net profit ratio, receivable ratio, turn-over ratio, inventory turn-over ratio, and debt to equity
ratio.
The students will solve and interpret the problems and exercises.
f. ANALYSIS:
The students will solve the problem and exercises by computation and interpretation of the
topic.
g. ABSTRACTION:
The teacher will discuss and explain wider about the topic.
h. APPLICATION
learning about it.
IX. EVALUATION: Problem Solving (3points each)
Using the downloaded sample of Financial Statement on the board, computes and interpret the
ratios of the following;
1. Current ratio
2. working capital ratio
3. gross profit ratio
4. net profit ratio
5. receivable ratio
6. turn-over ratio
7. inventory turn-over ratio, and
8. debt to equity ratio.
X. ASSIGNMENT:
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: VERTICAL AND HORIZONTAL ANALYSIS OF FINANCIAL STATEMENTS
VI. OBJECTIVE

 Prepare vertical and horizontal analysis of Financial of a single proprietorship.
VII. SUBJECT MATTER

TOPIC: VERTICAL AND HORIZONTAL ANALYSIS OF FINANCIAL STATEMENTS
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
The teacher will present some exercises regarding the vertical and horizontal financial
statements of a single proprietorship.
f. ANALYSIS:
The students will solve the problem and exercises through computation and interpretation
using vertical and horizontal analysis and various financial ratios.
g. ABSTRACTION:
The teacher will discuss and explain the topic on how to solve the problems and exercises,
requiring computation and interpretation using horizontal and vertical analysis and
computation.
h. APPLICATION
learning about it.
IX. EVALUATION: Preparation of Financial Statements (20 points)
1. Prepare a Financial Statements of a single proprietorship, using the vertical and

horizontal analysis.
RUBRIC:
Relatedness - 10
Total- 20
X. ASSIGNMENT:
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENTS
VI. OBJECTIVE

 Define and analyze the levels, namely, liquidity, solvency, stability and profitability of
Financial Statements.
VII. SUBJECT MATTER

TOPIC: Analysis and Interpretation of Financial Statements
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
e. ACTIVITY: BRAINSTORMING/ANALYSIS
The teacher will give the definitions, methods, tools and analysis of financial statements.
Including horizontal, vertical and financial ratios to test the level of liquidity, solvency,
profitability and stability of the business.
f. ANALYSIS:
The students will give their concepts, analysis about the topics.
g. ABSTRACTION:
The teacher will discuss and explain each methods and give wider information about the topic.
h. APPLICATION
The students will analyze each methods and learning about the topic.
IX. EVALUATION: Essay (30 points)
1. Enumerate and briefly define the methods and tools of financial statements.
RUBRIC:
Relatedness - 15
Total- 30
X. ASSIGNMENT:
1. Print some example of Financial Statements of the Company who meet the measurement
levels of liquidity, insolvency and profitability.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Date: December 3, 2018
Topic: PREPARATION OF CASH FLOW STATEMENT(CFS)
XXIV. OBJECTIVE

 Prepare a Cash Flow Statement (CFS)
XXV. SUBJECT MATTER

TOPIC: PREPARATION OF CASH FLOW STATEMENT(CFS)
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XXVI. PROCEDURE
Cash Flow Statement (CFS).
f. ANALYSIS:
Based on the examples and exercises that we did, what is now your understanding about the
preparation of Cash Flow Statement?
g. ABSTRACTION:

about on how to prepare an CFS.
h. APPLICATION
The students will solve the exercises and problems that require preparation of Cash Flow
Statement (CFS).
XXVII. EVALUATION: Preparing Cash Flow Statement.
1. Prepare a short Cash Flow Statement using single proprietorship. (25points)
RUBRIC:
Total- 25
XXVIII. ASSIGNMENT:
1. Prepare a Cash Flow Statement for a partnership or corporation company.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: CASH FLOW STATEMENT(CFS)
Code: ABM_FABM-Ic-d-10
ii. OBJECTIVE

 Understand and enumerate the components and the Structures of CFS.
iii. SUBJECT MATTER

TOPIC: CASH FLOW STATEMENT(CFS)
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
iv. PROCEDURE
e. ACTIVITY: BRAINSTORMING/ANALYSIS
What is Cash Flow Statement?

What are the Components and Structures of a CFS?
How the components and structures of CFS, will equip the preparation of CFS?
f. ANALYSIS:
Based on your understanding what is now your concept about the topic?
g. ABSTRACTION:
The teacher will discuss and explain about the components and structures of a Cash Flow
Statement(CFS) that will equip in the preparation of the said financial report.
h. APPLICATION
The students will give their ideas and learning about the topic.
v. EVALUATION: Essay/Enumeration:
1. Briefly enumerate and discuss the structures and components of Cash Flow Statement.
(20points)
RUBRIC:
Relatedness - 10
Total- 20
vi. ASSIGNMENT:
1. Make some research about the preparation of Cash flow Statement, to be discuss next
meeting.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: STATEMENT OF CHANGES IN EQUITY (SCE)
XXIX. OBJECTIVE

 Identify the Statement of Changes in Equity (SCE).
 Prepare an Statement of Changes in Equity.
XXX. SUBJECT MATTER

TOPIC: STATEMENT OF CHANGES IN EQUITY (SCE)
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XXXI. PROCEDURE
XXXII. ACTIVITY: BRAINSTORMING/ANALYSIS
What is Statement of Changes in Equity?

an statement of Changes in Equity or SCE.
XXXIII. ANALYSIS:
Based on your understanding, what is now your ideas about statement of Changes in Equity or
SCE.
XXXIV. ABSTRACTION:

about on how to prepare an SCE.
XXXV. APPLICATION
The students will give their oncept and learning about the topic.
XXXVI. EVALUATION: Preparing Statement of Changes in Equity.
1. Prepare of an Statement of Changes in Equity for a single proprietorship. (25points)
RUBRIC:
Total- 25
XXXVII. ASSIGNMENT:
1. Prepare of an Statement of Changes in Equity for a partnership or corporation company.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Different Forms of Business Organizations
XXXVIII. OBJECTIVE

 Identify and describe the different forms of business Organizations.
XXXIX. SUBJECT MATTER

TOPIC: Different Forms of Business Organizations
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XL. PROCEDURE
XLI. ACTIVITY: BRAINSTORMING
What are the different forms of business organizations?
XLII. ANALYSIS:
Based on your understanding, what is now your ideas about the different forms of organization?
XLIII. ABSTRACTION:
The teacher will discuss and explain the forms of business organization;
FORMS OF BUSINESS ORGANIZATIONS:

1. Sole Proprietorship – a business owned by only one person.
2. Partnership – a business owned by two or more persons who contribute resources into the
entity.
3. Corporations – a business organization that has a separate legal personality from its
owners. Ownership in a stock corporation is represented by shares of stocks.
Another types of Corporations Organizations:

4. Cooperative – organizations that owned by a group.
5. Limited Liability company – LLCs in the USA like a corporations, are hybrids forms of
organizations that have both corporations and a partnership.
XLIV. APPLICATION
XLV. EVALUATION: Identification/description;
1. Identify the forms of Business Organization and describe each. (5points each)
RUBRIC:
Cleanliness - 2_
Total- 5_
XLVI. ASSIGNMENT:
1. Print some examples of Business organizations; Sole Proprietorship, Partnership and

Corporations.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator
Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Preparing of Statement of Comprehensive Income Using Multi-step
Approach.
ii. OBJECTIVE

 Prepare an Statement of Comprehensive Income using multi-step approach.
iii. SUBJECT MATTER

TOPIC: Preparing of Statement of Comprehensive Income using multi-step approach.
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
iv. PROCEDURE
b. ACTIVITY: ANALIZATION/EXERCISES
some problems exercises, using multi-step approach.
b. ANALYSIS:

2. How do you prepare the Statement of Comprehensive Income using multi-step approach?
3. What is Merchandise business?
c. ABSTRACTION:
d. APPLICATION
IV. EVALUATION:
1. Prepare an Statement of Comprehensive Income for a service business using multi-step

RUBRIC:
Cleanliness - 10
Total- 20
V.ASSIGNMENT:
Make some research about the Statement of Comprehensive Income with multi-step approach.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Preparing of Statement of Comprehensive Income using Single-step
Approach
VI. OBJECTIVE

 Prepare an Statement of Comprehensive Income using single step approach.
VII. SUBJECT MATTER

TOPIC: Preparing of Statement of Comprehensive Income using single-step approach.
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
e. ACTIVITY: ANALIZATION/EXERCISES
some problems exercises, using single-step approach.
f. ANALYSIS:
2. How do you prepare the Statement of Comprehensive Income, using single-step approach?
3. What is Service business?
g. ABSTRACTION:
h. APPLICATION
IX. EVALUATION:
1. Prepare an Statement of Comprehensive Income for a service business using single-step

RUBRIC:
Cleanliness - 10
Total- 20
X. ASSIGNMENT:
1. Make some research about the Statement of Comprehensive Income with multi-step
approach.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: Elements of Statement of Comprehensive Income
XV. OBJECTIVE

 Identify the elements of the Statement of Comprehensive Income.
 Describes each the elements of Statement of Comprehensive Income.
XVI. SUBJECT MATTER

TOPIC: Elements of Statement of Comprehensive Income
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XVII. PROCEDURE
The teacher will asks the students about the elements of Statement of Comprehensive
Income.
f. ANALYSIS:
The students will give their knowledge about the elements of Statement of
Comprehensive Income.
g. ABSTRACTION:
The teacher will discuss and widely explain about the topic.
h. APPLICATION
The students will having brainstorming with each other and give their concept and
learning about the topic.
XVIII. EVALUATION: Classification:
1. Identify the Elements of the Statement of Comprehensive Income, describe each of

these items. (5points each)
RUBRIC:
Cleanliness - 2_
Total- 5_
XIX. ASSIGNMENT:
Do some research about Statement of Comprehensive Income for a business and

merchandising business.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: SFP USING THE REPORT FORM AND THE ACCOUNT FORM.
XX. OBJECTIVE

 Prepare an Statement of Financial Position using the report form and the account form with
proper classification of items as current and non current items.
XXI. SUBJECT MATTER

TOPIC: SFP using the report form and the account form.
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XXII. PROCEDURE
XXIII. ACTIVITY: ANALIZATION/EXERCISES
The teacher will present some examples of problems and exercises of Statement of Financial
Position using the report form and account form with proper classification of items as current
and non current items.
XXIV. ANALYSIS:
XXV. ABSTRACTION:
The teacher will discuss and explain on how to prepare Statement of Financial Positions using
the account form and report form with proper classification of current and non-current items.
XXVI. APPLICATION
The students will having brainstorming with each other and give their concept and learning
about the topic.
XXVII. EVALUATION: Classification:
1. Prepare and Statement of Financial Position using the report form and account form
with proper classification of items as current and non-current. (20 points)
RUBRIC:
Cleanliness - 10
Total- 20
XXVIII. ASSIGNMENT: On a ½ sheet of paper crosswise write your answers of the following:
1. What is Statement of Comprehensive Income (SCI)

2. Identify the Elements of Statement of Comprehensive Income (SCI)
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: PREPARATION OF STATEMENT OF FINANCIAL POSITION
VI. OBJECTIVE

 Prepare the Statement of Financial Position of a single proprietorship.
VII. SUBJECT MATTER

TOPIC: PREPARATION OF STATEMENT OF FINANCIAL POSITION
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
e. ACTIVITY: ANALIZATION/EXERCISES
The teacher will present example of problems and exercises on preparing the Statement of
Financial Position of a single proprietorship.
f. ANALYSIS:
The students will analyze and their understanding about the topic.
g. ABSTRACTION:
h. APPLICATION
The students will give their concepts, ideas and learning about the topic.
IX. EVALUATION: Classification:
1. On a 1 whole sheet of paper, prepare the Statement of Financial Position using a single
proprietorship. (20 points)
RUBRIC:
Relatedness of the topic- 10
Total- 20
X. ASSIGNMENT:
Do some research of the following:
1. Report form and Account form.

2. Current and Con-current SFP using a single proprietorship.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

Topic: CLASSIFIYING THE ELEMENTS OF SFP INTO CURRENT AND NON-
CURRENT ITEMS
VI. OBJECTIVE

 Classify the elements of the Statement of Financial Position into current and non-current items.
VII. SUBJECT MATTER

TOPIC: Classifying the elements of SFP into current and non-current items
Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
VIII. PROCEDURE
e. ACTIVITY: ANALIZATION/BRAINSTORMING
The teacher will asks the students to classify the Statement of Financial Position, into current
and non-current items.
f. ANALYSIS:
The students will give their answers by classifying the SFP into current and non-current items.
g. ABSTRACTION:
h. APPLICATION
IX. EVALUATION: Classification:
1. Classify the elements of the Statement of Financial Position into Current and Non-
current items. (2 points each items)
X. ASSIGNMENT:
Print out the example of Statement of Financial Statement of Position of a single proprietorship.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

XI. OBJECTIVE

XII. SUBJECT MATTER

Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XIII. PROCEDURE
Financial Position.
b. ANALYSIS:
c. ABSTRACTION:
d. APPLICATION
XIV. EVALUATION: Enumeration and Essay:
RUBRIC:
Content - 1
Uniqueness- 1
Total- 2
======
XV. ASSIGNMENT:
current items.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator
RepRepublic of the Philippines

Region VIII
Division of Samar
Tarangnan, Samar
SHS-Applied Subject
S.Y. 2018-2019
1ST Semester

XVI. OBJECTIVE

XVII. SUBJECT MATTER

Learning materials
-laptop, chalk
-Learning Resources
-TG, CG
- Internet
XVIII. PROCEDURE
Financial Position.
b. ANALYSIS:
c. ABSTRACTION:
d. APPLICATION
XIX. EVALUATION: Enumeration and Essay:
RUBRIC:
Content - 1
Uniqueness- 1
Total- 2
======
XX. ASSIGNMENT:
current items.
REFLECTIONS:
Prepared by:
Marites D. Ipil
Teacher
Checked by:
Gina P. Rame
SHS-Coordinator
ublic of the Philippines

Division of Samar
Region VIII
TARANGNAN NATONAL HIGH SCHOOL
Tarangnan, Samar
Semi-detailed Lesson Plan

In
PHILIPPINE POLITICS AND GOVERNANCE
I. OBJECTIVES:
Enumerate the different types of ideologies.
Discuss and Explain Political Ideologies.
Code: HUMSS_PG12-Ia-3
Learning Resources:
Power point, Laptop, TG, CG.
II. CONTENT:
Topic: Philippine Politics and Governance;
Political Ideologies.
III. PROCEDURE:
A. PRELIMINARY ACTIVITIES:
Prayer
Checking of attendance
B. REVIEW:
The teacher will ask to the learners of his previous lesson.
C. MOTIVATION:
Picture association.
D. LESSON PROPER:
a. ACTIVITY: LIKE OR DESLIKE
The teacher will flash different pictures.
b. ANALYSIS:
What can you say about the pictures that have presented?
What are their contribution on our society?
Write your answer in your notebook.
c. ABSTRACTION:
Power point presentation of different kind of Political Ideologist.
d. APPLICATION:
The class will be divided into 4 groups. Each group will create a poster or
slogan of their personal ideology.
The activity will be graded according to rubric.
IV. EVALUATION:
1. Write an essay about what you have learned in different ideology.
RUBRIC
V. ASSIGNMENT:
Create a graphic organizer showing the different types of ideology.
PREPARED BY:
MARITES D. IPIL
SHS Teacher II
REVISED BY:
CHRISTOPHER D. SALINO
Class Manager/Facilitator
NOTED BY:
GERTRUDES C. MABUTIN
SHS Regional Coordinator

Division of Samar
Region VIII
TARANGNAN NATONAL HIGH SCHOOL
Tarangnan, Samar
Semi-detailed Lesson Plan

COMMUNITY ENGAGEMENT, SOLIDARITY, AND CITIZENSHIP
I. OBJECTIVE
II. At the end of the lesson the learner will be able to:
*Define Human Rights.
*Enumerate the different types of Human Rights.
*Promote awareness of human rights in communities among the learners.
Code: HUMSS _CSC12-IIIh-j-13
III. Subject matter
*HUMAN RIGHTS*
Learning materials
*White board, Marker, Paper, Visual.
IV. Procedure
A. Explore
Activity: Brainstorming
*Students will give their different perspective of human rights.
Analysis:
*The teacher will ask the following questions:
1.What is human rights?
2.What are the human rights pertain to the people?
3.Are these rights have limitations?
4.What is the essence of human rights to our daily life?
Abstraction:
*Discuss the different types of human rights through graphic organizer.
Application:
*Dramatization of freedom of expression.
Evaluation:
*Give and discuss at least three types of human rights in a one whole sheet of
paper.
V. Assignment:
*Answer the question:
*As the students, how important that you know or aware of your rights as a
human person?
PREPARED BY:
MARITES D. IPIL
SHS Teacher II
REVISED BY:
CHRISTOPHER D. SALINO
Class Manager/Facilitator
NOTED BY:
GERTRUDES C. MABUTIN
SHS Regional Coordinator

DLL Elective2 (Accounting)

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Republic of the Philippines

Semi-Detailed Lesson Plan

Subject: Elective 1 (Bookkeeping)

At the end of the lesson the learners will be able to:

II. SUBJECT MATTER

IV. EVALUATION: ESSAY.

1. In a ½ sheet of paper, briefly summarize the difference between accounting and

Checked by: Prepared by:

Gina P. Rame Marites D. Ipil

Semi-Detailed Lesson Plan

At the end of the lesson the learners will be able to:

II. SUBJECT MATTER

IV. EVALUATION: Essay (20 points each )

1. Make a study about T-Accounts and Normal balance.

Republic of the Philippines

Subject: Elective 1 (Bookkeeping)

At the end of the lesson the learners will be able to:

II. SUBJECT MATTER

IV. EVALUATION: Enumeration and identification.

1. Briefly enumerate and identify the charts of accounts (20points)

1. Do some research about debit and credit, to be discuss next meeting.

Checked by: Prepared by:

Gina P. Rame Marites D. Ipil

Republic of the Philippines

Subject: Fundamental of Accountancy, Business Management 1

At the end of the lesson the learners will be able to:

II. SUBJECT MATTER

IV. EVALUATION: Problem Solving:

Checked by: Prepared by:

Gina P. Rame Marites D. Ipil

Republic of the Philippines

Subject: Fundamental of Accountancy, Business Management 1 (Elective 2)

At the end of the lesson the learners will be able to:

II. SUBJECT MATTER

The teacher will asks the following questions;

*Book Reconciling items –

*Book Reconciling Items:

IV. EVALUATION: Identification (2 points each)

1. Do some research about adjustment entries.

Subject: Bookkeeping (Elective 1)

At the end of the lesson the learners will be able to:

The teacher will asks the following questions;

1. Describe the nature of a bank reconciliation statement. (20points each)

1. Print some example of bank reconciliation statement, to be submitted next meeting.

Republic of the Philippines

Subject: Fundamental of Accountancy, Business Management 1 (Elective 2)

At the end of the lesson the learners will be able to:

The teacher will asks the following questions;

1. Describe the nature of a bank reconciliation statement. (20points each)

1. Print some example of bank reconciliation statement, to be submitted next meeting.

Republic of the Philippines

Subject: Fundamental of Accountancy, Business Management 1 (Elective 2)

At the end of the lesson the learners will be able to:

II. SUBJECT MATTER

1. What is bank Statement

IV. EVALUATION: Essay

1. Do some research about bank reconciliation.

Republic of the Philippines

Semi-Detailed Lesson Plan

At the end of the lesson the learners will be able to: