School: Campilan National High School Grade Level: Grade 11

Teacher: Peter M. Campilan Learning Area: Fundamentals of Accountancy,

Business and Management 1
Date: March 12, 2022 Quarter: First

DETAILED LESSON PLAN (DLP)

I. LEARNING OBJECTIVES

A. Content Standard
The learners demonstrate an understanding of…
the definition, nature, function, and history of accounting
B. Performance
Standards The learners shall be able to…
cite specific examples in which accounting is used in making
business decisions
C. Learning The learners…
Competency 1. define accounting (ABM_FABM11- IIIa-1)

D. Objectives At the end of the session, the learners should be able to:

- define accounting

E. Learning (ABM_FABM11- IIIa-1)

Competency Code

II. LEARNING CONTENT

A. Subject Matter Introduction to accounting

B. Lesson Define accounting (lesson 1)

Describe the nature of accounting in business

C. Reference

1. Teachers’ Guide Curriculum Guide

Pages

2. Learners’ Mobile learning module QuexBook, Google.com

Material Pages

D. Materials Bond paper, laptop, projector, board and chalk

E. Strategies Cooperative learning, discussion

 F. Values Connect accounting to the everyday activities

III. LEARNING ACTIVITIES/PROCEDURES

A. Preliminary Activity

1. Greetings/ “Good morning class.”

Prayer
“Shall we all stand for a prayer. May I request anyone to lead our
prayer?” Prayer is done.

2. Checking of “Good morning again class. What’s up everyone? Are you all
Attendance okay? Okay, okay. I will check your attendance first before we
will start the lesson proper. I also want to stress that your
attendance everyday in our class is very important so that you
won’t be left out with our lessons. Are you ready to meet
Accounting?” Attendance is checked.

3. Reading of the “Reminders, it is strictly prohibited to use your mobile phones

House Rules during our class. To avoid distractions, you can turn it off or put
it in a silent mode. Unless I’m requiring you to use your phone in
some discussion related cases. Also refrain from talking with
your seatmates, especially when someone is discussing or
presenting to the class. One thing, you can only go out if it is
necessary and if it is an emergency. Be responsible and respect
each other, do you understand?” Everyone agreed.

B. Review “Before we begin our topic this morning, who among you here
have knowledge or any idea about accounting?” A student
volunteered.

C. Lesson Proper

1. Motivation “Who among you here has a member of the family or relatives
that run a business enterprise? Anyone who can share your
experience or knowledge about their basic business activities?”
Someone shared.

2. Presentation “I will give you ten (10) minutes to brainstorm with your
classmates within the row you are in about Introduction to
Accounting. After ten (10) minutes, I will be randomly calling a
row to present the ideas you’ve gathered, please choose two (2)
 members to present.” The students gathered and exchanged
ideas.

3. Discussion - “Okay, time is up. Let me call on the presenters of row three (3)
to please share and discuss your ideas about the topic.
Everybody, pay attention.” The presenters discuss and everybody
listens.

- “Thank you so much row three (3) presenters, very good and
informative ideas you’ve shared to the class today. It is nice to
hear that in your very young age, you already know the
importance of accounting in our daily lives. Today, I will further
discuss the concepts of accounting and its role in business.”
Teacher: Accounting is the process of IDENTIFYING,
RECORDING, and COMMUNICATING economic

events of an organization to interested users. (Weygandt, J. et.

al)

● IDENTIFYING - This involves selecting economic

events that are relevant to a particular business
transaction.
● RECORDING - This involves keeping a chronological
diary of events that are measured in pesos. The diaries
referred to in the definition are journals and ledgers.
● COMMUNICATING - occurs through the preparation
and distribution of financial and other accounting reports.

“Also, there are associations and organizations that define

Accounting.” The teacher delivers the definitions of accounting
by FAS, FRBS, AAA, and AICPA.

4. Developmental “According to the definitions we have, by relating it to the things

Activity we do, and we observed from time to time, can we say that
accounting is present every day?” The majority responded- yes.

5. Synthesis/ “Now, it is your turn. I will call somebody to share ideas by

Generalization using your own understanding about accounting. I will ask, using
your own words, what is accounting?” A student raises hand and
shares it with the class.

IV. EVALUATION
 MULTIPLE CHOICE

1. According to Weygandt, J. et al, the following are the

processes in Accounting, Except?
a. Identifying
b. Recording
c. Communicating
d. Collecting
2. Identifying involves selecting economic events that are
________ to a particular business transaction.
a. Important
b. Appropriate
c. Relevant
d. Accurate
3. Recording involves keeping a chronological diary of
events that are measured in pesos. According to
definition, what are these diaries?
a. Attendance and quizzes
b. Journals and books
c. Ledgers and magazines
d. Journals and ledgers
4. Communicating occurs through the preparation and
____________ of financial and other accounting reports.
a. Disposition
b. Publication
c. Distribution
d. Presentation
5. This association and organization defines accounting,
except.
a. FAR
b. FRBS
c. AAA
d. AICPA

V. ENRICHMENT

“Please do an advance reading about The Nature of Accounting,

for the class participation I will be doing a group brainstorming
again. Row three (3) you will be exempted for the random
calling next meeting. You can read some books or browse the
internet for the topic.” Everyone responded- yes.
 PETER M. CAMPILAN
Student Teacher
PREPARED BY:

_______________________________________
CHECKED AND Teacher
OBSERVED:
Date: ___________________________

Contact Number: _________________