GRADE 11 to 12
DAILY LESSON LOG
I. OBJECTIVES
A. Content Standard
B. Performance Standard
C. Learning Competency/Objectives
Write the LC code for each.
III. CONTENT
IV. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)portal
B. Other Learning Resource
V. PROCEDURES
School SAN VICENTE NATIONAL HIGH SCHOOL Grade Level 12
Teacher CHRISTOPHER M. SELEBIO Learning Area Fundamentals of Accountancy, Business and
Management 2
Teaching Dates and Time FEBRUARY 27- MARCH 3, 2023 Week 2ND p
MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives necessary procedures must be followed and if needed,
additional lessons, exercises, and remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative
Assessment strategies. Valuing objectives support the learning of content and competencies and enable children to find significance and joy in learning the lessons.
Weekly objectives shall be derived from the curriculum guides.
The learners demonstrate an understanding of…
the service income and operating expenses of a service business as well as sales, contra sales, purchases, contra purchase accounts, cost of
goods sold and general administrative and selling expenses of a merchandising business that will equip him / her in the preparation of the SCI for
both service and merchandising businesses
The learners shall be able to…
solve exercises and problems that require preparation of SCI for a service business and a merchandising business
The learners…
1. identify the elements of the SCI and describe each of these items for a service business and a merchandising business
ABM_FABM12-Ic-d-5
2. prepare an SCI for a service business using the single-step approach
ABM_FABM12-Ic-d-6
3. prepare an SCI for a merchandising business using the multistep approach
ABM_FABM12-Ic-d-7
2. Statement of Comprehensive Income (SCI)
ABM_FABM12-Ic-d-5
ABM_FABM12-Ic-d-6
Laptop, projector, LED TV
Power point presentation, Internet
These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Always be guided by demonstration of learning by
the students which you can infer from formative assessment activities. Sustain learning systematically by providing students with multiple ways to learn new things,
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 practice their learning, question their learning processes, and draw conclusions about what they learned in relation to their life experiences and previous knowledge.
Indicate the time allotment for each step.

A. Reviewing previous lesson or
presenting the new lesson
Present the lesson in the class Teacher reviews the Present the lesson in the class Teacher reviews the
questions asked and class questions asked and class
Teacher reviews the questions responses from the Teacher reviews the questions responses from the
asked and class responses from previous lesson asked and class responses previous lesson
Session 1. from Session.

B. Establishing a purpose for the Explain the objective/s of the lesson Explain the objective/s of Explain the objective/s of the Explain the objective/s of
lesson the lesson lesson the lesson

C. Presenting examples/Instances of
the new lesson
D. Discussing new concepts and
practicing new skills # 1
Present examples in the board by
discussing the lesson
The teacher
1. identify the elements of the SCI
and describe each of these items
for a service business and a
merchandising business
Present examples in real
life situation
The teacher will present.
2. prepare an SCI for a
service business using the
single-step approach
Present examples in the board Present examples in real
by discussing the lesson life situation
The teacher The teacher
3. prepare an SCI for a
merchandising business using
the multistep approach

E. Discussing new concepts and
practicing new skills # 2
F. Developing mastery
(leads to Formative Assessment 3)
G. Finding practical application of
concepts and skills in daily living
H. Making generalizations and
abstractions about the lesson
The teacher discuss.
solve exercises and problems
that require preparation of SCI
for a service business and a
merchandising business
(15 minutes) Each group prepares
for the presentation
(Groups can use manila paper,
power point presentation, etc. for
their presentation.) showing their
questions and ways/steps in which
they can do to answer them
Return Demo
Actual Presentation
Ask: In your opinion, what are the
benefits of ________________?
The teacher discuss.
solve exercises and
problems that require
preparation of SCI for a
service business and a
merchandising business
Recital, reading or
narration
Applying concepts and
skills in daily living
Ask:
What did you feel upon
performing the activity?
The teacher discuss.
solve exercises and
problems that require
preparation of SCI for a
service business and a
merchandising business
Recital, reading or narration
Return Demo
Actual Presentation
Ask: In your opinion, what are
the benefits of
________________?
The teacher discuss.
solve exercises and
problems that require
preparation of SCI for a
service business and a
merchandising business
Recital, reading or
narration
Applying concepts and
skills in daily living
Ask:
What did you feel upon
performing the activity?

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 Ask: What are the advantages of
using a ___________________? Ask: What are the advantages
of using a
Say/Ask: Give examples on how ___________________?
else you can use these in everyday
life. Say/Ask: Give examples on
how else you can use these in
everyday life.
I. Evaluating learning
J. Additional activities for application Agreement: Agreement:
or remediation
VI. REMARKS
VII. REFLECTION Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be
done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet them, you can ask them
relevant questions.
A. No. of learners who earned 80% in
the evaluation
B. No. of learners who require
additional activities for remediation
who scored 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 teaching strategies I related the topic/concept with student's personal experiences
worked well? Why did these work?
F. What difficulties did I encounter
which my principal or supervisor can dealing with absenteeism of slow learners which affects the time for their remedial
help me solve?
G. What innovation or localized
materials did I use/discover which I l. Relating concepts with student's experiences
wish to share with other teachers?
Prepared by: Checked by: Approved by:

CHRISTOPHER M. SELEBIO RUBY LEE T. PISON PERLA N. PASCUA

Teacher II P1/OIC- Asst. Principal II Principal II
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