lOMoARcPSD|20884573

FABM 2 Lesson Plan

BS in Accountancy (Father Saturnino Urios University)

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LEARNING PLAN

SUBJECT AREA: Fundamental of Accountancy, Business, and Management

TOPIC(S): Review FABM 1
Statement of Financial Position
Statement of Comprehensive Income
GRADE LEVEL: 12
LESSON DURATION: DAY(S): WEEK 1 DATE: July 26-30, 2021
PREPARED BY: SIGNATURE:

LEARNING COMPETENCIES/OBJECTIVES: Synchronous Meetings:

- Discuss Vision, Mission, Philosophy and Core Values - 30 minutes every weekdays
- Familiarize themselves regarding the house rules and daily routine activities
- Discuss the relevance of the course;
Asynchronous Meeting
- To appraise student’s retained knowledge on FABM 1
- Be able to illustrate their understanding on FABM 1 - google classroom activity

MATERIALS / APPS:
- Chrome Canvas
- GSlides presentation
- Google classroom
- Youtube
- Videos (linked)
- Module page 5-20
- Blog
REFERENCES:
Fundamental of Accountancy, Business and Management Module, Mr. Quillope
FABM 2, Dani Rose C. Salazar, Dr. Marivic Valenzuela-Manalo, Maria Veronica Joy M. Bautista, and Ma. Elenita Balatbat Cabrera
FABM 2, Flocer Lao Ong and Janelle Gomendoza
21st Century Accounting Process, Zenaida Vera-Cruz Manuel
Worktext in Basic Accounting, Cecilia Hugo-Macapilit
Fundamentals of Basic Accounting, Leonardo E. Aliling

SUMMARY OF LEARNING STRATEGY S A Est. Online Link/s: Author:

TASKS/ACTIONS: Time
Explain the Vision, Mission, ● VC discussion ● L: https://bit.ly/3bhUvFs - Kiran H
Philosophy and Core Values ● Video (1)5 min ● E: https://bit.ly/3berOcD - DonHoweSuccess
✓ ✓ (2) 10min ● A: https://bit.ly/2Adu0V7 - Peter Fuda
● D: https://bit.ly/3dpn5Gv - Motiversity
Motivation ● Game Activity ✓ 5 mins. ● - Teacher-made

Introduction about the subject VC discussion ✓ ✓ 10 min -- --

Review FABM 2 ● Discussion board Teacher-made
-Accounting, Function of ● VC Discussion
Accounting in Business
-Users of Accouning, Forms of
Business according to
ownership 25
-Types of Business according ✓ ✓ mins /
to Activities, Accounting day
Concepts and Principles
-The accounting Equation,
Types of Major accounts
-Book of Accounts, Chart of
Accounts
Enrichment Exercise ● Gamification 10 min/ gamification Teacher-made
● Online Interactive ✓ weekd
game ays
Exercise ● Quiz 30 min GForms Teacher-made
✓
(2 times)
Review FABM 1 ● PPT / GSlides -- Teacher-made
✓ 30 mins
Long Test ● Assessment ✓ 1 hr. GForm Teacher-made

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EVIDENCE OF LEARNING/TAKE HOME TASKS: Recommended Platform

A. Presentation of their Media Log Gdocs
B. Recitation VC discussion
C. Short Quiz Google Form
D. Activity output G Docs.
E. Long Test Google Form
COACHING INPUTS (OBSERVER’S FEEDBACK):
__________________________________________________________________________________________________
_________________________________________________________________________________________________.

OBSERVER’S NAME & SIGNATURE DATE

TEACHER’S REFLECTION:
__________________________________________________________________________________________________
________________________________________________________________________________________________.

NUMBERS OF LEARNERS WITHIN THE MASTERY LEVEL: _________________________

NUMBER OF LEARNERS NEEDING REMEDIATION/REINFORCEMENT: ______________

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LEARNING PLAN

SUBJECT AREA: Fundamentals of Accountancy, Business, and Management

TOPIC(S): Statement of Financial Position
Statement of Comprehensive Income
Statement of Changes in Equity
GRADE LEVEL: 12
LESSON DURATION: DAY(S): WEEK 2 DATE: August 2-6, 2021
PREPARED BY: SIGNATURE:

LEARNING COMPETENCIES/OBJECTIVES: Synchronous Meetings:

- Understand the purpose of the SoCE, SCF and Analysis and Interpretation of - 30 minutes every weekdays
financial Statement
- Identify the elements of the SoCE
Asynchronous Meeting
- Determine the nature of the different equity accounts used by corporations
- Prepare a SoCE and SCF - google classroom activity
- Understand the purpose of the SFP, SCI and SoCE
- Enumerate the basic elements of the SFP, SCI and SoCE MATERIALS / APPS:
- Describe the nature of the accounts reported on the SFP, SCI and SoCE
- Chrome Canvas
- Prepare SFP using report and account format
- Gslides presentation
- Prepare a classified SFP
- Google classroom
- Determine the normal balances of the SFP accounts and the elements of
- Youtube
the SCI and SoCE
- Videos (linked)
- Module page 21-48

REFERENCES:
Fundamental of Accountancy, Business and Management Module, Mr. Quillope
FABM 2, Dani Rose C. Salazar, Dr. Marivic Valenzuela-Manalo, Maria Veronica Joy M. Bautista, and Ma. Elenita Balatbat Cabrera
FABM 2, Flocer Lao Ong and Janelle Gomendoza
21st Century Accounting Process, Zenaida Vera-Cruz Manuel
Worktext in Basic Accounting, Cecilia Hugo-Macapilit
Fundamentals of Basic Accounting, Leonardo E. Aliling

SUMMARY OF LEARNING STRATEGY S A Est. Online Link/s: Author:

TASKS/ACTIONS: Time
Motivation ● Game Activity ✓ 5 mins. ● - Teacher-made
Statement of Financial Position ● PPT / GSlides -- Teacher-made
Statement of Comprehensive ✓ 20 mins
Income
Discussion about SFP and SCI ● Discussion board 25 Teacher-made
● VC Discussion mins /
✓ ✓
day
(4 days)
Enrichment Exercise ● Gamification ✓ 10 min kahoot.com Teacher-made
Accounting Terms for Statement ● Video https://www.youtube.com/watch Teacher Jade
✓ 16 mins ?v=08V78dfzalo
of Financial Position
Accounting Terms for Income ● Video https://www.youtube.com/watch Teacher Jade
✓ 6 mins ?v=7UVF27ABtoU
Statement
Activity: I Know Where You ● Activity-based Google Classroom Teacher-made
✓ 30 mins G Docs
Belong Learning
Activity: Hoarding Revenue or ● Gamification gamification Teacher-made
Expenses ● Online Interactive ✓ 20 min
game
Module Exercise ● Module ✓ 30 min FABM2 module page 13-18 Mr. Quillope
Module Exercise ● Module FABM2 module page Mr. Quillope
✓ 30 min
25,26,28
SFP on Excel ● Video https://www.youtube.com/wa Teacher Jade
✓ 12 mins.
tch?v=DzB2Rp1noYo
SCI on Excel ● Video https://www.youtube.com/wa Teacher Jade
✓ 5 mins.
tch?v=DZKATCo-NSg
Exercise: Prepare SFP ● SFP on Excel ✓ 30 mins. G Spreadsheet Teacher-made
Exercise: Prepare SCI ● SCI on Excel ✓ 30 mins. G Spreadsheet Teacher-made

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Long Test ● assessment ✓ 1 hr. GForm and G Spreadsheet Teacher-made

Discussion about Statement of ● Discussion board 25 mins. -- Teacher made
Changes in Equity and ● VC Discussion ✓ ✓ /day
Statement of Cash Flow (3 days)
Enrichment Exercise ● Gamification Gamification Teacher-Made
✓ 10 mins.
● Interactive game
Statement of Changes in ● Youtube Video https://www.youtube.com/wa Teacher Jade
✓ 6 mins. tch?v=LqYW-7UhO64&t=11s
Equity
SoCE on Excel ● Video ✓ 5 mins. Google classroom Teacher-made
Statement of Changes in Equity ● PPT / GSlides -- - Teacher-made
✓ 15 mins
Exercise ● Quiz ✓ 60 min GForms/ Spreadsheet - Teacher-made
●

EVIDENCE OF LEARNING/TAKE HOME TASKS: Recommended Platform

A. Presentation of their Media Log GDocs
B. Recitation VC discussion
C. Game Score Options: video / slides presentation; Gdocs
D. Short Quiz Google Form
E. Prepare SFP, SCI and SoCE Google Docs. / Google Classroom
F. Reflection Google Docs. / Google Classroom
COACHING INPUTS (OBSERVER’S FEEDBACK):
__________________________________________________________________________________________________
_________________________________________________________________________________________________.

_____________________________________ ________________________________
OBSERVER’S NAME & SIGNATURE DATE

TEACHER’S REFLECTION:
__________________________________________________________________________________________________
________________________________________________________________________________________________.

NUMBERS OF LEARNERS WITHIN THE MASTERY LEVEL: _________________________

NUMBER OF LEARNERS NEEDING REMEDIATION/REINFORCEMENT: ______________

Downloaded by Ma. Jessica Nicolas (nichole30@gmail.com)

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LEARNING PLAN

SUBJECT AREA: Fundamentals of Accountancy, Business, and Management

TOPIC(S): Statement of Cash Flow
Analysis and Interpretation of Financial Statement
GRADE LEVEL: 12
LESSON DURATION: DAY(S): WEEK 3 DATE: August 9-13,2020
PREPARED BY: SIGNATURE:

LEARNING COMPETENCIES/OBJECTIVES: Synchronous Meetings:

- Understand the purpose of the SCF and Analysis and Interpretation of - 30 minutes every weekdays
financial Statement
- Identify the elements of the SCF
Asynchronous Meeting
- Determine the nature of the different equity accounts used by corporations
- Prepare SCF - google classroom activity
- Classify cash flows into operating, investing and financing activities
- Appraise transaction recorded in the T-account MATERIALS / APPS:
- Define the measurement levels, namely: liquidity, solvency, stability, and
- Chrome Canvas
profitability - Gslides presentation
- Google classroom
- Describe horizontal analysis approach of a financial statement, vis-à-vis the - Youtube
vertical analysis approach - Videos (linked)
- Prepare a common-size financial statement and illustrate derived formula to - Module page 21-48
facilitate understanding
REFERENCES:
Fundamental of Accountancy, Business and Management Module, Mr. Quillope
FABM 2, Dani Rose C. Salazar, Dr. Marivic Valenzuela-Manalo, Maria Veronica Joy M. Bautista, and Ma. Elenita Balatbat Cabrera
FABM 2, Flocer Lao Ong and Janelle Gomendoza
21st Century Accounting Process, Zenaida Vera-Cruz Manuel
Worktext in Basic Accounting, Cecilia Hugo-Macapilit
Fundamentals of Basic Accounting, Leonardo E. Aliling

SUMMARY OF LEARNING STRATEGY S A Est. Online Link/s: Author:

TASKS/ACTIONS: Time
Review for Midterm ● PPT/ GSlide G Docs/ G Slides/ G forms - Teacher-made
● Reviewer ✓ 2 hrs
● Practice set
Midterm ● Summative Exam ✓ ✓ 1 hour - -

Motivation ● Game Activity ✓ 5 mins. ● - Teacher-made

Discussion about Statement of ● Discussion board 25 mins. -- - Teacher made

Cash Flow ● VC Discussion ✓ ✓ /day
(3 days)
Enrichment Exercise ● gamefication - Teacher-Made
✓ 10 mins.
● Interactive game
Accounting Terms for Statement ● Video https://www.youtube.com/watch - Teacher Jade
✓ 16 mins ?v=08V78dfzalo
of Financial Position
Accounting Terms for Income ● Video https://www.youtube.com/watch - Teacher Jade
✓ 6 mins ?v=7UVF27ABtoU
Statement
Direct Method: Statement of ● Youtube Video https://www.youtube.com/wa - Accounting Stuff
Cash Flow tch?v=Xy-yDw0gsgc

https://www.youtube.com/wa
✓ 30 mins.
tch?
v=KOR10VPsyO8&list=PL5zKSe
S09l339nB6ujJPQ9Rsv99_b-
aTb&index=22
Indirect Method: Statement of ● Youtube Video https://www.youtube.com/wa - Accounting Stuff
Cash Flow tch?v=8CH-
✓ 11 mins. 6wdfz0Y&list=PL5zKSeS09l339
nB6ujJPQ9Rsv99_b-
aTb&index=23
SCF on Excel ● Video ✓ 20 mins. Google classroom - Teacher-made

Module Exercise ● Module ✓ 30 min FABM2 module page 39-40 - Mr. Quillope
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Exercise: Prepare SCF ● Learning by doing G Spreadsheet and G -

✓ 60 mins
Spreadsheet
Statement of Cash Flow ● PPT / GSlides -- - Teacher-made
Analysis and Interpretation of ✓ 30 mins
Financial Statement
Exercise ● Quiz ✓ 60 min GForms/ Spreadsheet - Teacher-made
Discussion about Analysis and ● Discussion board 25 mins. -- - Teacher made
Interpretation of Financial ● VC Discussion ✓ ✓ / day
Statements (2 days)
Enrichment Exercise ● Gamification ✓ 10 mins. - Teacher-Made

Financial Statement Analysis ● Youtube Video https://www.youtube.com/wa - Brian Routh

tch? TheAccountingDr
✓ 3 mins. v=8DmChanpSmw&list=RDCM
UCd_iRLnrdnPiHIkQ1QUdQng
&index=4
Financial Statement Analysis: ● Youtube Video https://www.youtube.com/wa - Brian Routh
tch? TheAccountingDr
Horizonal Analysis
✓ 6 mins. v=x_ltrzpz4Ew&list=RDCMUCd
_iRLnrdnPiHIkQ1QUdQng&ind
ex=1
Financial Statement Analysis: ● Youtube Video https://www.youtube.com/wa - Brian Routh
tch? TheAccountingDr
Vertical Analysis
✓ 6 mins. v=OT1BVZPNfks&list=RDCMU
Cd_iRLnrdnPiHIkQ1QUdQng&i
ndex=2
Financial Statement Analysis: ● Youtube Video https://www.youtube.com/wa - Brian Routh
tch?v=SUr- TheAccountingDr
Trend/ Ratio Analysis ✓ 6 mins.
ZzFBGcQ&list=RDCMUCd_iRLn
rdnPiHIkQ1QUdQng&index=3
Module Exercise ● Module ✓ 45 min FABM2 module page 45-48 - Mr. Quillope
Reflection: What is the ● Essay G Classroom activity - Teacher-made
importance of Analysis and
✓ 30 mins.
Interpretation of financial
Statement
Exercise ● Quiz ✓ 30 mins. G Forms - Teacher-made

Long Test ● Assesment ✓ 1 hr G Forms/ G Spreadsheet - Teaher-made

EVIDENCE OF LEARNING/TAKE HOME TASKS: Recommended Platform

A. Presentation of their Media Log GDocs
B. Recitation VC discussion
C. Game Score Options: video / slides presentation; Gdocs
D. Short Quiz Google Form
E. Prepare SCF Google Docs. / Google Classroom
F. Reflection Google Docs. / Google Classroom
COACHING INPUTS (OBSERVER’S FEEDBACK):
__________________________________________________________________________________________________
_________________________________________________________________________________________________.

_____________________________________ ________________________________
OBSERVER’S NAME & SIGNATURE DATE

TEACHER’S REFLECTION:
__________________________________________________________________________________________________
________________________________________________________________________________________________.

NUMBERS OF LEARNERS WITHIN THE MASTERY LEVEL: _________________________

NUMBER OF LEARNERS NEEDING REMEDIATION/REINFORCEMENT: ______________

Downloaded by Ma. Jessica Nicolas (nichole30@gmail.com)

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LEARNING PLAN

SUBJECT AREA: Fundamentals of Accountancy, Business, and Management

TOPIC(S): Business Form
Accounting Books
Practice Set
GRADE LEVEL: 12
LESSON DURATION: DAY(S): WEEK 4 DATE: August 16-21,2020
PREPARED BY: SIGNATURE:

LEARNING COMPETENCIES/OBJECTIVES: Synchronous Meetings:

Students be able to: - 30 minutes every weekdays
- Understand the purpose of business forms in accounting
- Identify the kinds of internal and external business forms
Asynchronous Meeting
- Understand the flow of business activities thru the use of business forms
- Identify the two kinds of accounting books - google classroom activity
- Understand the purpose of the journal and ledger
- Differentiate Journal from Ledger MATERIALS / APPS:
- Chrome Canvas
- Gslides presentation
- Google classroom
- Youtube
- Videos (linked)
- Module page 21-48

REFERENCES:
Fundamental of Accountancy, Business and Management Module, Mr. Quillope
FABM 2, Dani Rose C. Salazar, Dr. Marivic Valenzuela-Manalo, Maria Veronica Joy M. Bautista, and Ma. Elenita Balatbat Cabrera
FABM 2, Flocer Lao Ong and Janelle Gomendoza
21st Century Accounting Process, Zenaida Vera-Cruz Manuel
Worktext in Basic Accounting, Cecilia Hugo-Macapilit
Fundamentals of Basic Accounting, Leonardo E. Aliling

SUMMARY OF LEARNING STRATEGY S A Est. Online Link/s: Author:

TASKS/ACTIONS: Time
Motivation ● Game Activity ✓ 5 mins. ● - Teacher-made

Discussion about Business ● Discussion board 25 mins. -- - Teacher made

✓ ✓
Form ● VC Discussion
Enrichment Exercise ● gamification - Teacher-Made
✓ 10 mins.
● Interactive game
Business Form ● Material ✓ 15 mins. G Slides - Teacher-Made

Discussion about Accounting ● Discussion board 25 mins. -- - Teacher made

✓ ✓
Books ● VC Discussion
Enrichment Exercise ● gamification - Teacher-Made
✓ 10 mins.
● Interactive game
Accounting Books ● Material ✓ 20 mins. G Slides - Teacher-Made
Accounting Terms for Statement ● Video https://www.youtube.com/watch - Teacher Jade
✓ 16 mins ?v=08V78dfzalo
of Financial Position
Accounting Terms for Income ● Video https://www.youtube.com/watch - Teacher Jade
✓ 6 mins ?v=7UVF27ABtoU
Statement
SFP on Excel ● Video 12 https://www.youtube.com/wa - Teacher Jade
✓ tch?v=DzB2Rp1noYo
mins.
SCI on Excel ● Video https://www.youtube.com/wa - Teacher Jade
✓ 5 mins.
tch?v=DZKATCo-NSg
Statement of Changes in ● Youtube Video https://www.youtube.com/wa - Teacher Jade
✓ 6 mins. tch?v=LqYW-7UhO64&t=11s
Equity
Exercise: Prepare Journal, ● Summative FABM2 Module page 56 - Mr. Quillope
✓ 4hrs
Ledger SCI, SFP, SoCE
Class Discussion: Answer Key ● Answer key ✓ ✓ 1hr G Spreadsheet - Teacher-Made

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to the Exercise

EVIDENCE OF LEARNING/TAKE HOME TASKS: Recommended Platform

A. Presentation of their Media Log GDocs
B. Recitation VC discussion
C. Game Score Options: video / slides presentation; Gdocs
D. Short Quiz Google Form
E. Prepare Journal, Ledger SCI, SFP, SoCE Google Spreadsheet. / Google Classroom
F. Reflection Google Docs. / Google Classroom
COACHING INPUTS (OBSERVER’S FEEDBACK):
__________________________________________________________________________________________________
_________________________________________________________________________________________________.

_____________________________________ ________________________________
OBSERVER’S NAME & SIGNATURE DATE

TEACHER’S REFLECTION:
__________________________________________________________________________________________________
________________________________________________________________________________________________.

NUMBERS OF LEARNERS WITHIN THE MASTERY LEVEL: _________________________

NUMBER OF LEARNERS NEEDING REMEDIATION/REINFORCEMENT: ______________

Downloaded by Ma. Jessica Nicolas (nichole30@gmail.com)