SDO Camarines Norte: Facilitating Dreams, Valuing Aspirations

Republic of the Philippines
Department of Education
Region V – Bicol
Schools Division Office
Camarines Norte
Eco Athletic Field, F. Pimentel Ave., camarines.norte@deped.gov.ph (054) 440-1772/(054) 440-4464
Daet, Camarines Norte DepEd Camarines Norte
CODE FABM1G11S2W1D1
GRADES 1 to School Grade Level 11 Quarter 3

12 DAILY Teacher Learning Area Fundamentals of ABM 1
LESSON PLAN Teaching Date and Time
The learners demonstrate an understanding of the definition, nature, function,

A. Content Standards
and history of accounting
B. Performance The learners shall be able to cite specific examples in which accounting is
Standards used in making business decisions.
I. OBJECTIVES
The learners should be able to:

1. define accounting;
ABM_FABM11-IIIa-1
C.Learning 2. describe the nature of accounting;
Competencies/ ABM_FABM11-IIIa-2
Objectives 3. explain the functions of accounting in business; and
ABM_FABM11-IIIa-3
4. narrate the history/origin of accounting.
ABM_FABM11-IIIa-4
II. CONTENT (Subject
Matter/Lesson)
Introduction to Accounting
1. Teacher’s
1-6
Guide pages
2. Learner’s
Materials
pages
A. REFERENCES
3. Textbook
III. LEARNING RESOURCES
pages
4. Additional
Materials
from
Learning
Resource
portal
1. Accounting Theory http://accounting theory.weebly.com/nature-and-
scope-of-accounting
B. Other Learning
Resources
2. Basic Accounting(Valencia E. and Roxas)
3. Financial Accounting (Valix, Conrado T. et. al.
4. Accounting Principles (Weygandt, J. et. al.
“SDO Camarines Norte: Facilitating Dreams…, Valuing

Aspirations…”
Region V – Bicol
Camarines Norte
Ask the learners the following questions:

1. Do your parents ask how you spend your allowance every day?
2. When deciding between buying a bottle of soft drinks or fruit juice, what is
A. Reviewing previous the basis of your decision? Do you compare the prices of both and then
lesson or decide?
presenting the new 3. When going home, do you sometimes choose to walk from school rather
lesson than riding a jeepney because you want to save?
Acknowledge all the answers of the learners and make a conclusion that
accounting is involved in all of these. (5 mins)
ACTIVITY 1: “CLASSIFY ME”
The class will be divided into 4 groups. Their task is to classify the cards they
have if it is definition, nature, function, or history of accounting.
The four headings will be posted in the board and the cards with the word
clues should be classified and posted in the right column.
Definition of Nature of Functions of History of

Accounting Accounting Accounting Accounting
-
-
B. Establishing a
purpose for the
lesson
RECITATION per group:

-The teacher will ask the students what can they derive from the words
posted in each column
Suggested answers:
-Accounting is a process of identifying, recording, communicating
-Accounting is a service activity, an art and a discipline, an information
system
-Accounting provide information
-Accounting started long time ago and still use until now

Aspirations…”
Region V – Bicol
Camarines Norte
Note: Process the question

1. How will you define accounting?
2. How will you be able to describe it’s nature and functions?
3. Can you arrange the timeline of the history of accounting?
Note to the teacher: Prepare the flashcards in advance. Group the cards
related to each other so it will not consume more time.
(10 mins)
C.Presenting
examples/instance
s of the new lesson
ACTIVITY 2: “MATCHING GAME”
-this involves keeping a chronological diary of

events that are measured in pesos. The diary
referred to in the definition are the journals
Communicating
and ledgers which will be discussed in future
chapters
– this involves selecting economic events that

D.Discussing new Recording are relevant to a particular business transaction
concepts and
practicing new
skills #1
-occurs through the preparation and
distribution of financial and other accounting
Identifying reports
The teacher will ask for three volunteers to match the cards. This could be
done through powerpoint presentation or Manila paper.
(5 mins)
E. Discussing new
concepts and
practicing skills #2
ACTIVITY 3: “INTERPRET ME”
F. Developing
mastery 1. DEFINITION, NATURE, AND FUNCTIONS OF ACCOUNTING

Aspirations…”
Region V – Bicol
Camarines Norte
2. HISTORY OF ACCOUNTING
The students will interpret the picture. Teacher will call one representative from
each group to interpret the pictures
Note: The teacher should relate the picture to the definition, nature, function, and
history of accounting
(5 mins)

Aspirations…”
Region V – Bicol
Camarines Norte
DEFINITION OF ACCOUNTING
Discuss the Nature of accounting

G.Making
generalizations and
abstractions about
the lesson
Discuss the function of accounting in business

Aspirations…”
Region V – Bicol
Camarines Norte
Discuss the History of Accounting
Guide Questions:
1. Is accounting important to you?
2. Does it affect your daily activities? How
3. Why accounting is considered as the language of business and give
example.
Teacher will discuss the definition, function, nature, and history of accounting
via powerpoint presentation.
(10 mins)
ACTIVITY 4: “ACTING OUT”
Divide the class into 2 groups. The 2 groups will act out the definition, nature,
and functions of accounting.
H.Finding practical There will be 8 minutes for preparation and each group will present in 3
applications of
concepts and skills
minutes.
in daily living
Note: The teacher should integrate in his/her class what business is available
in their locality. (example: farming of coconuts, pineapple, rice)
Please see attached rubrics for grading performance task.

Aspirations…”
Region V – Bicol
Camarines Norte
(15 mins)
Evaluation:
1. Define accounting.
Answer: Accounting is a process of IDENTIFYING, RECORDING and
COMMUNICATING economic events of an organization for interested
users.
I. Evaluating learning
2. In your own words please explain the function of accounting in a
business.
3. In 3-5 sentences narrate the history of accounting.
(10 mins)
J. Additional activities
for application or
remediation
V. REMARKS
A. No. of learners who
earned 80% in the
evaluation
B. No. of learners who
require additional
activities for
remediation
C.Did the lesson
work? No. of
learners who have
caught up w/ the
lesson
D.No. of learners who
VI. REFLECTION
continue to require
remediation
E. Which of my
teaching strategies
worked well? Why
did these 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/discover
which I wish to
share with other
teachers?

Aspirations…”
Region V – Bicol
Camarines Norte
PROCEDURES NOTES / SUGGESTIONS / RECOMMENDATIONS

A. Reviewing previous lesson
or presenting the new
lesson
B. Establishing a purpose for

the lesson
C. Presenting
examples/instances of the
new lesson
D. Discussing new concepts

and practicing new skills #1
E. Discussing new concepts

and practicing skills #2

Aspirations…”
Region V – Bicol
Camarines Norte
F. Developing mastery
G. Making generalizations and

abstractions about the
lesson
H. Finding practical
applications of concepts
and skills in daily living
I. Evaluating learning
J. Additional activities for

application or remediation

Aspirations…”

SDO Camarines Norte: Facilitating Dreams, Valuing Aspirations

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Republic of the Philippines

GRADES 1 to School Grade Level 11 Quarter 3

The learners demonstrate an understanding of the definition, nature, function,

The learners should be able to:

“SDO Camarines Norte: Facilitating Dreams…, Valuing

Ask the learners the following questions:

Definition of Nature of Functions of History of

RECITATION per group:

“SDO Camarines Norte: Facilitating Dreams…, Valuing

Note: Process the question

-this involves keeping a chronological diary of

– this involves selecting economic events that

“SDO Camarines Norte: Facilitating Dreams…, Valuing

“SDO Camarines Norte: Facilitating Dreams…, Valuing

Discuss the Nature of accounting

Discuss the function of accounting in business

“SDO Camarines Norte: Facilitating Dreams…, Valuing

Discuss the History of Accounting

ACTIVITY 4: “ACTING OUT”

Please see attached rubrics for grading performance task.

“SDO Camarines Norte: Facilitating Dreams…, Valuing

“SDO Camarines Norte: Facilitating Dreams…, Valuing

PROCEDURES NOTES / SUGGESTIONS / RECOMMENDATIONS

B. Establishing a purpose for

D. Discussing new concepts

E. Discussing new concepts

“SDO Camarines Norte: Facilitating Dreams…, Valuing

G. Making generalizations and

J. Additional activities for

“SDO Camarines Norte: Facilitating Dreams…, Valuing

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