Region XII

Department of Education
K to 12 Regional Mass Training
Dolores Tropicana Resort, General Santos City
May 26, 2017 – Friday

LESSON PLAN

Content Standards The learners demonstrate an understanding of the definition,

nature, function, and history of accounting
Performance Standards The learners shall be able to cite specific examples in which
accounting is used in making business
decisions.
Code ABM_FABM11-IIIa-4

I. Objectives
1. Discuss the history/origin of accounting.
2. Create a timeline of the history of accounting.

II. Subject Matter

Topic: Introduction of Accounting

References: Accounting 1 Sole Proprietorship by Rafael M. Lopez
Materials: Flashcard, multi-media (ppt.presentation)

III. Procedure
A. Preliminary Activities

1. Prayer The teacher will lead the prayer.

2. Greetings The teacher will greet the class.
3. Classroom Management The teacher will tell the class about the house rules
4. Checking of attendance The teacher will check the attendance
5. Recall The teacher will review the class of their idea
about accounting.
6. Motivation The students will be shown with different pictures
and will be asked by the following questions:
 1. What is common between the pictures?
2. Can anyone arrange the picture according to the era
they existed and to post it on the board?

B. Activity The students will attach the pictures right on the

picture posted on the board.

C. Analysis The students will give their ideas on how they

arrived on their task.
D. Abstraction The teacher will now give the lesson proper.
E. Application The students will be grouped and tasked to draw
symbols that signify time or era and arrange the
symbols to create a timeline of history of the
accounting.
 Rubrics For The Symbols

Criteria 3 points 5 points

On task. Time is utilized
well and focus on task.
Composition. The
symblols elements are
balanced and work well
together.
Creativity. The symbols
are unique and show own
ideas and creativity.
Work Quality. The
symbol is carefully made
and they paid attention
on details.

F. Evaluation The teacher will give a quiz to determine the

students’ comprehension of the topic.

Quiz
1. On what civilization did accounting closely related to writing, counting, and
money?
2. Who is the person to publish a work on double-entry bookkeeping?
3. What civilization did auditing system was observed?

G. Assignment The teacher will give the assignment.

Prepared by: Checked by: Observed by:

LYNDOLF G. LECITA