GRADE 12 School Pres. Diosdado P.

Macapagal Memorial 12
DAILY LESSON LOG High School
Teacher Ma. Grace SJ. Hermogenes Learning Area FABM 1
Teaching Dates & May 2-6, 2022 Quarter 3rd quarter, 2021-2022
Time

Session 1 Session 2 Session 3 Session 4

I. OBJECTIVES
The learners demonstrate an understanding

1. ASSETS
A. Content 2. LIABILITIES
Standards 3. CAPITAL
4. INCOME
5. EXPENSE

. The learners are able to….

B. Performance
Standards
Learn how to record transactions of a service business in the general journal.
C. Learning The learners…….
Competencies/
Objectives 1. describe the nature of transactions in a service business;
Write the LC 2. identify the parts of journal ; and
code for each 3. record transactions of a service business in the general journal.
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach in the CG, the
content can be tackled in a week or two.
II. CONTENT JOURNALIZING JOURNALIZING JOURNALIZING

III. LEARNING List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson
 RESOURCES and in learning. Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials.
A. References Hands-on learning promotes concept development.
1. Teacher’s
Guide pages
2. Learner’s
Material FABM 1 MODULE 7 FABM 1 MODULE 7 FABM 1 MODULE 7 FABM 1 MODULE 7
pages
3. Textbook
pages
4. Additional
Materials Powerpoint slides Powerpoint slides Powerpoint slides Powerpoint slides
from Chalkboard Chalkboard Chalkboard Chalkboard
Learning
Resource
(LR) portal
B. Other Learning
Resources
IV. PROCEDURES
A. Reviewing
Recall the five major Give examples of Communicate the
previous lesson Activity period based on
accounts and its proper transaction in your daily learning objectives by
or presenting lessons
places in financial statements experiences involving asking questions based
the new lesson
money on it.

B. Establishing a At the end of the lesson, the The learners should Know and be understood
purpose for the learners can journalize analyze the transactions the normal balances Practice activity for
lesson transactions and then set the rules of mastery
accounting equation
C. Presenting
examples/instan 1. Analyzing Business 1.Journalizing Increase andf Decrease in
ces for the new Transactions from source Ex. Mr. X invested money Asset Practice activity in
documents in the business . Rules of Debit Balance – journalizing based on
 Cash xxx Normal Balances transactions given
2. Journalizing the business . Capital xxx
3. Posting Journal entries to To record
lesson
the ledger. investment.
4. Preparing a trial balance

The lesson Proper :
1. Analyzing Business
Transactions from source
documents
D. Discussing new
concepts and 2. Journalizing the business .
practicing new 3. Posting Journal entries to
skills 1 the ledger.
4. Preparing a trial balance
5. Journalizing and posting Adjusting journal Practice Activity based
entries. on transactions given
6. Preparing adjusted trial balance.
7. Preparing financial statements.
8. Journalizing and posting closing entries
9. Preparing post-closing trial balance
10. Journalizing and posting reversing journal
entries

Discussion of the lesson proper.

The learner may give
ideas upon the
E. Discussing presentation of the
new examples of transaction
concepts and
practicing
new skills 2
.
 F. Developing
mastery (Leads Do exercises some exercises More examples for Have the learners recap Practice Activity
to Formative mastery the lessons with
Assessment 3) examples
G. Finding practical The learners use real-life
applications of The learners use real life More examples and let situations or examples Answering Activities
concepts and situations by giving examples the learners do on their
skills in daily and situations . own
living
H. Making Let the learners answers
generalizations Recap the lessons according orally . Let the learners explain For furnishing module 3
and abstractions to what learners have their understanding and 4 of transactions
about the lesson learned . about the lesson
I. Evaluating
Summarize the table The learners will do Exchanging of ideas.
learning
journalizing
J. Additional Accomplishing time and collection of output
activities for No activities yet Have an advance reading
application for of next lesson
.
remediation
Note: not yet done due to
V. REMARKS
holidays
VI.REFLECTION
A. No. of learners
who earned 80%
in the
evaluation.
C. No. of learners
who require
activities for
remediation
D. Did the remedial
lessons work?
No. of learners
who have caught
up with the
lesson.
E. No. of learners
who continue to
require
remediation
F. Which of my
teaching
strategies
worked well?
Why did these
work?
G. What difficulties
did I encounter
which my
principal or
supervisor can
help me solve?
H. What innovation
or localized
materials did I
use/discover
which I wish to
share with other
teachers?
I. What went
wrong?
 J. What went
right?
K. What needs to
improve?
Note : CONTINUATION of lessons for mastery

Prepared By: MA. GRACE SJ. HERMOGENES Checked by: KYRA CAMIA C. DELA CRUZ Noted by: ALDWIN C. TRINIDAD
Teacher , ABM Grade 11 & 12 Master Teacher I School Principal II