Flexible Instruction Delivery Plan (FIDP)

Grade: _________________________________________________________ Semester: ________________________________________________

Core Subject Title: _______________________________________________ No. of Hours/Semester: _____________________________________
Prerequisites (If Needed) ____________________________________
Core Subject Description: _______________________________________________________________________________________________________________
Culminating Performance Standard: ______________________________________________________________________________________________________

What to Teach? Why Teach? How to Assess? What to Teach?

Highest Enabling Strategy
Highest Thinking Skill to to Use in developing the
Learning competencies
Performance Assess Highest Thinking Skill to
Standards Assess
Most
Content KUD Flexible
Content Essential
Standards The learners Classificatio Assessment Flexible
Topics KUD Enabling
should be Most n RBT Activities Learning
Complete Classificatio General
able to… Essential Level (FAA) Strategie
n Strategy
Performance s (FLS)
Checks
1st Quarter
Statement of The learners Account tittles solve exercises The learner… identify the
Financial have an under Assets, and problems elements of
Position understanding liabilities & that Understand the the SFP and Analyzing Research and Communication Lecture via
of………. Capital require different account describe each written report Module
Accounts preparation of tittles in the of them. and output
account tittles an SFP for preparation of SPF. prepare an SFP
K K
under the a single using the
assets, proprietorship report form
liabilities and with proper and the
Exercise Connection Written
capital classification of account form
Creating problems Activity via
accounts of accounts as with proper
Answer sheets
the Statement current and classification of
of Financial noncurrent items as
Position using the current and
report form noncurrent
and the
account form
Statement of the service Account solve exercises Learners be able to identify the Written
Comprehensive income and involved in the and problems apply and make their elements of Analyzing exercise sheet Representation
Income (SCI) operating statement of that require own SCI with a K the SCI and K
expenses of a comprehensive preparation of corresponding account describe each
income title.
service SCI for a of these items
business as service for a service
well as sales, business and a business and a
 contra sales, merchandising merchandising
purchases, business business.
contra prepare an SCI
purchase for a service
accounts, cost business using Evaluating
of goods sold the single-step
and general approach
administrative Creating Creating their
and selling own SCI for
expenses of a service and
merchandising
merchandising
business.
business that
will equip
him / her in
the
preparation of
the SCI for
both service
and
merchandising
businesses
Statement of the forms of Account solve exercises Learners be able to Prepare an Representation
Changes in business involved in the and problems make their own SCE SCE for a Written
Equity (SCE) organization, preparation of that require for a single U single U exercise sheet
namely, single statement of preparation of proprietorship. proprietorship. Creating
changes in Creating their
proprietorship an SCE for a
equity own SCE for
, partnership, single
Single
and proprietorship
proprietorship
corporation,
and the
structure of a
SCE of a single
proprietorship
that will equip
him / her in
the
preparation of
the said
financial
report
Cash Flow the Account solve exercises U discuss the U Analyzing Written Representation
Statement components involved in the and problems components exercise sheet
(CFS) and the preparation of that require and structures
structure of a Cash Flow preparation of of a CFS. Creating their
CFS that will Statement a CFS own CFS for
equip him / (CFS) Single
her in the Prepare a CFS proprietorship
preparation of
the said
financial
report
Analysis and the methods Types of Solve exercises U define the U Analyzing analyzing Communicatio
Interpretation or tools of Financial and problems measurement a single set n
of Financial analysis of Analysis that require levels, namely, of financial
Statement financial computation liquidity, statement
statements to and solvency,
prepared
include interpretation stability, and
horizontal using profitability. at a
analysis, horizontal particular
vertical analysis, perform date.
analysis, and vertical vertical and
financial ratios analysis, and horizontal
to test the various analyses of
level of financial ratios financial
liquidity, Using the
solvency, downloaded
profitability, sample
and stability of financial
the business statements, he
/ she performs
horizontal and
vertical
analysis,
computes
various
financial ratios
and interprets
the level of
liquidity,
solvency,
stability, and
profitability of
the business
Course Description: The course deals with the preparation of basic business forms and documents, including bank transactions and a simple bank reconciliation statement. Integration of information technology
in accounting will also be introduced. The students will prepare an accounting practice set that requires the application of learning in the first three accounting courses.
Quarter 2
Accounting The learners The learners U The learners… U Representation
Books – Journal demonstrate shall be able
and Ledger an to… differentiate
understanding the journal
of… prepare from the
journal entries general ledger.
debits and for basic
credits, journal business determine the
entries to transactions; normal
record basic solve exercises balance of an
business and problems account
transaction that require
and using t- using the t-
accounts, and account
posting to
general
ledgers
Basic he types of share samples K identify the K
Documents bank accounts, of bank types of bank
and basic account forms accounts
Transactions transactions, and normally
related to Bank and documents in maintained by
Deposits documents class and a business.
related to discuss their
bank deposits uses and differentiate a
and importance savings
withdrawals account from
a current or
checking
account.
Bank a bank solve exercises U describe the U
Reconciliation reconciliation and problems nature of a
Statement statement, its involving the bank
nature and following: reconciliation
structure, and statement.
reconciling 1.identification
items and of the proper identify
methods of treatment of common
preparation reconciling reconciling
items in the items and
 bank describe each
reconciliation of them
statement
2. preparation
of a bank
reconciliation
statement

Performance Task: ___________________________________________________________________________________________________________________________