Republic of the Philippines

Department of Education
Region II
Schools Division Office - Cagayan

Semi Detailed Lesson Plan – Senior High School 11

GRADE
DLP NO. LEARNING AREA QUARTER DURATION DATE
LEVEL
Fundamentals of Accountancy, February
01 11 2nd Sem 1 hour
Business and Management 1 2022

A. Objectives

i. Content Standard The learner demonstrates understanding of concepts, underlying

principles, and processes of the types of major accounts.

ii. Performance The learner independently or with his/her classmates define,

Standard identify, and classify accounts according to the five major types.

iii. Learning 1. Discuss the five major accounts

Competencies 2. Cite examples of each type of account

iv. Specific
Objectives
The learners shall be able to:
Domain 1. Remembering
1. Knowledge
a. Know and describe the meaning of assets, liabilities,
capital, income, and expenses.

b. Identify the difference between the major accounts.

2. Understanding
Identify the concept of the major accounts.

2. Skills 1. Applying
The importance of knowing the different transactions
underlying each of the major accounts.

2. Analyzing
Different transactions and accounts for each of the major
accounts.

3. Evaluating
How to each transaction affect the overall outcome of an
enterprise or business.

4. Creating
A basic example Chart of Accounts.
 3. Attitude Being a Senior High School student, do you plan to have your own
business in the near future?

4. Values What are the values be obtain in order to achieve success?

B. Content Types of Major Accounts

C. Learning References ▪ Department of Education K-12 Curriculum

▪ Merriam Webster Dictionary
▪ ABM_Fundamentals-of-ABM-1-CG.pdf (deped.gov.ph)
▪ Accountancy-Business-and-Management-ABM-Strand.pdf
(deped.gov.ph)
▪ Leonardo E. Aliling, MBA, CPA, 2013, Fundamentals of Basic
Accounting, 856 Nicanor Reyes, Sr. St., Sampaloc, Manila, Rex
Book Store, Inc.
▪ Percy C. Garcia, Benjamin Q. Mojar, Bienvenido A. Gemanil,
Basic Accounting Concepts and Procedures The Why and
Whereof Approach to Learning Accounting, 2006, 856 Nicanor
Reyes, Sr. St., Sampaloc, Manila, Rex Book Store, Inc.
▪ Trial Balance vs Balance Sheet | Top 10 Differences You Must
Know! (wallstreetmojo.com)
▪ How to Open a Ledger Account (bizfluent.com)
▪ What Is a Chart of Accounts? A Small Business Bookkeeping
Guide (freshbooks.com)
▪ Standard Chart of Accounts | Sample COA • The Strategic CFO
▪ Chapter 1: Accounting in Action (slideshare.net)
▪ Capital Account Definition (investopedia.com)
▪ transactions for capital - Bing images
▪ Holy Bible

D. Learning Materials ▪ Technology – Integration: laptop and projector

▪ Materials: USB, pictures of different accounting transactions,
board, pen/chalk, papers, alcohol, face mask and face shield

E. Procedures
i. Introductory
Activities ▪ Praying
▪ Checking of attendance
▪ Rules
▪ Review of past lesson
a. What is the accounting equation?
b. What are the accounts involved in the accounting
equation?

ii. Motivation
1. Establishing a Direction: Students will identify the pictures flash in the screen and
purpose for the the materials available.
lesson
2. Presenting 1. What are these pictures and materials all about?
examples / 2. What are the classifications of the pictures/ transactions
instances of the according to its type of account?
new lesson

3. Discussing new Discuss the following:

concept and 1. Assets
practicing new
2. Liabilities
skills #1
3. Capital
4. Income
5. Expenses

4. Discussing new Types of transactions:

concept and
practicing new
skills #2
5. Developmental Group Activity
Activities Directions: Each group is assigned to identify the type of
transaction/s and to classify it according to what type of
account it belongs and how does it affect the said type of
account.

Procedure:
1. The teacher will randomly divide the class into five groups.
2. Each group will be assigned with the following transactions.
Group 1 – Cash deposit and withdrawal
 Group 2 – Property Plant and Equipment
Group 3 – Loan Credit
Group 4 – Official Receipt for sales
Group 5 – Cash on hand
3. Together, classify each and discuss how it affect the type of
account.
4. Present it in the class.

6. Developing Mastery: Rubrics

(Leads to Formative Assessment)
Approaches Needs
Excellent Meets Expectations Improvement
Criteria
(5 points) Expectations (3 points) (2 points)
(4 points)
Students Students Students Students show no
demonstrate demonstrate some demonstrate a little understanding of
strong understanding of understanding of the ideas or
understanding of the ideas, through the ideas, through content of the
Content
the ideas, through minimal literal explanation. piece.
detailed explanation.
explanation.

The group worked The group worked Group Group did not
very well with each well with each communicated work well
other, and the other and relatively well with a together. There
presentation was communicated few lapses in the were obvious
shared equally well. Some presentations; some miscommunicatio
Teamwork
among the group members students dominated ns and lapses in
members. participated the presentation the presentation.
slightly more than and others did not
others. participate much.

Eye contact is Eye contact to Eye contact with the No eye contact is
effectively audience is audience is hardly made with the
established with somewhat established; student audience;
the audience; established; is not very distracted from
Delivery student is very student is articulate. the overall
articulate. Adheres somewhat message.
to time articulate. Adheres
limit/requirement. to time
limit/requirement.

F. Finding practical Character Traits

applications of
concepts and skills in Major
daily living Accounts

Importance Importance Importance

to Owner to Business to You

G. Making generalization Direction: Provide a statement about the importance to business

and abstraction about owner, business, and you, of knowing the concept of the five major
the lesson accounting accounts.
 H. Evaluating Identification / Enumeration: 10 items
learning 1. These are resources that bring in revenue or income for the business.
2. A receivable that is supported with a promissory note.
3. These are goods held for sale in the ordinary course of business
4. Long-term assets with no physical forms such as goodwill.
5. Assets that are completely consumed, sold, or converted in cash within 12
months?
6. Creditor’s claims on assets.
7. The residual interest in the assets after deducting all its liabilities.
8. Refers to the historical profits earned by a company.
9. Gain or loss generated from firm’s operations.
10. The cost of operations that a company incurs to generate revenue.

Key Answers:
1. Asset/s
2. Notes Receivable
3. Inventories
4. Intangible Assets
5. Current Assets
6. Liabilities
7. Capital
8. Retained Earnings
9. Income
10. Expenses

I. Agreement / Additional activities for application Make an advance reading on how to make
or remediation a chart of accounts.

J. Reflection

A. Number of learners who earned 75% in the

evaluation/ assessment.
B. Number of learners who require additional
activities for remediation.
C. Did the remedial lessons work? Number of
learners who cope with the lesson.
D. Number of learners who continue to
require remediation.
E. Which of my teaching strategies worked
well? Why did these strategies work?
F. What difficulties did I encounter which my
principal or Supervisor can help me solve?
G. What innovation or localized materials did
I use or discover which I wish to share with
my co-teachers or other teachers?

Prepared by: Checked by: Observed by:

____________________ ____________________ ___________________

ELEINE T. ALVAREZ
SHS Teacher Applicant Date: ______________ Date: _____________