DLL Fabm2

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Grade 1-12 School: Burauen National High Grade 12

Daily Lesson Log School Level:


Teacher: Dimple Grace Y. Astorga Learning FABM 2
Area:
Teaching Dates & November 7, 2022 Quarter: Second
Time Grade 12- Dr. Barzaga
7:45-8:45
I. OBJECTIVES
A. Content Standard A bank reconciliation statement, its nature and
structure, and reconciling items and methods of
preparation
B. Performance Standard Solve exercises and problems involving the
following:
1. Identification of the proper treatment of
reconciling items in the bank reconciliation
statement
2. preparation of a bank reconciliation
statement
C. Learning competencies/ Objectives (Write Describe the nature of a bank reconciliation
the LC Code for each) statement
ABM_FABM12-IId-10
II. CONTENT Fundamentals of Accountancy, Business and
Management 2
III. LEARNING RESOURCES
A. References
1. Teachers’s Guide Pages
2. Learner’s Material Pages
3. Textbook Pages/Other References Self-Learning Material Region VII
4. Additional Material from Learning Resource
(LR) Portal
IV. PROCEDURES
A. Review previous lesson or presenting the What are the basic documents and transactions
new lesson related to Bank Deposits?
B. Establishing a purpose for the lesson Reading of objectives
C. Presenting examples/instances of the new Arrange ME!
lesson TIONRECILIACON
RECONCILIATION

D. Discussing new concepts and practicing new What comes into your mind when you hear the
skills 1 word Reconciliation?

What is a Bank Reconciliation Statement?


What is Bank Reconciliation?
Why do Bank reconciliation ?
E. Discussing new concepts and practicing new Discussion about the answers.
skills 2
F. Developing mastery (Leads to formative Why is it important to reconcile the ledger
assessment) account and the bank statement?
G. Finding practical applications of concepts What might happen to companies if they do not
and skills in daily living. perform ban reconciliation?
H. Making generalizations and abstractions What are the three methods of preparing bank
about the lesson reconciliation statement? How do they differ?
I. Evaluating Learning Give the common reconciling items and
describe each.
J. Additional activities for application or
remediation.
IV. REMARKS
V. REFLECTION
A. No. of learners who earned 80% of the
evaluation.
B. No. of learners who require additional
activities for remediation who score below
80%.
C. Did the remedial lessons work? No. of
learners who have caught up with the lesson.
D. No. of learners who continue to require
remediation.
E. Which of my learning strategies worked well?
Why did this work?
F. Which of my difficulties did I encounter
which my principal or supervisor can help me
solve?
G. What innovation or localized materials did
you use/discover which I wish to share with
other teachers?

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