DAILY LESSON LOG/PLAN

Teacher Jovelyn I. Vinluan Grade Level 11

Learning Area Fundamentals of Accountancy, Business and Management 2 Section/s ABM 11
Moncada National HS Teaching Week Week 3, Days 1-4 Quarter 3

DAY MONDAY TUESDAY WEDNESDAY THURSDAY

I. OBJECTIVES The learner demonstrates an understanding of the service income and operating expenses of a service business as well as sales, contra sales, purchases, contra purchase
A.Content Standards 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.
B.Performance The learners are able to solve exercises and problems that require preparation of SCI for a service business and a merchandising business
Standards
C. Learning The learners are able to…
Competencies /  prepare an SCI for a service business using the single-step approach ABM_FABM12-Ic-d-6
Objectives  prepare an SCI for a merchandising business using the multistep approach ABM_FABM12-Ic-d-7
II. CONTENT Statement of Comprehensive Income (SCI)
III. LEARNING RESOURCES
A.References
1. Teacher’s Guide Teaching Guide for Senior High School by CHED and PNU, pp 19-35
2. Learners’ Materials Self-Learning in Fundamentals of Accountancy, Business and Management 2 Quarter 1 Module 2
3. Textbook Fundamentals of Accountancy, Business and Management 2, Beticon, Josefina L., et.al, Vibal Group, Inc.
B. Other Learning
Resources N/A
IV. PROCEDURES
A. Reviewing previous Review the elements of SCI. Review: Review:
Lesson / Presenting Ask the learners if they can still  How do we prepare the SCI of a  The teacher will present the
the New Lesson remember the following terms: service business? different parts of an SCI of a
a. Revenues service business and the learners
b. Expenses will put it on their proper location
c. Income in the SCI.
d. Assets
e. Liabilities
f. Equity
B. Establishing a The learners will be able to prepare a The learners will be able to prepare a The learners will be able to prepare a The learners will be able to prepare a
purpose for the single-step SCI for a service business. single-step SCI for a service business. multi-step SCI for a merchandising multi-step SCI for a merchandising
lesson business. business.
C. Presenting examples/ 3 students shall be asked to present on the The teacher will provide a sample SCI of a 3 students shall be asked to present on the
instances of the new board the list of sources of their school service business to the learners. board the list of sources of their baon; the
lesson allowance; the cost of things they spend it cost of things they spend it on and how
on and how much is left at the end of the much is left at the end of the day with
day. detailed classification.
D. Discussing new The teacher shall discuss the lesson using The teacher shall discuss the lesson using
concepts and a PowerPoint presentation. a PowerPoint presentation.
 practicing new skills
#1
E. Discussing new Students shall be given a problem and Students shall be given more problems Students shall be given a problem and Students shall be given more problems
concepts and they shall practice making a single-step and they shall practice making a single- they shall practice making a multi-step SCI and they shall practice making a multi-
practicing new skills SCI for a service business. step SCI for a service business. for a merchandising business. step SCI for a merchandising business.
#2
F. Developing mastery The teacher shall check their outputs in The teacher shall check their outputs in The teacher shall check their outputs in The teacher shall check their outputs in
collaboration with the students. collaboration with the students. collaboration with the students. collaboration with the students.
G. Finding practical
applications of
concepts and skills in
daily living
H. Making The teacher shall call some students to
generalizations and generalize the lesson by answering this
abstractions about question:
the lesson  How do we prepare the SCI of a
service business?
I. Evaluating learning Students shall prepare a single-step SCI of Students shall prepare a multi-step SCI of
a service business based on given a merchandising business based on given
problems. problems.
J. Additional activities
for application of
remediation
V. REMARKS
VI. REFLECTION

FOR REFLECTION: B. Did the remedial lesson work? How many caught up with the lesson? D. What difficulties did I encounter which my principal or supervisor can help me solve?
A. No. of learners who C. Which of my teaching strategies worked well? Why did this work? E. What innovation or localized materials did I use / discover which I wish to share with
 learned in the evaluation other teachers?
 require additional remediation activities
 continue to require remediation

Prepared by: Checked: Noted:

JOVELYN I. VINLUAN NESTOR M. BAUTISTA, PhD MARIA GRACIA B. LEDESMA

Teacher II Master Teacher I Principal I