School HOLYCROSSACADEMY GradeLevel 12

GRADES 1 TO 12 Teacher MR.EARLMICHAELS.MAROON LearningArea FundamentalsofABM1

DAILY LESSON LOG TeachingDatesandTime JUNE10-14,2019;MTTH10:00-11:00A.M. Quarter 1

Session1 Session2 Session3 Session4 Session5

I.OBJECTIVES Objectives must be met over the week and connected to the curriculum standards. Tomeet the objectives, necessary procedures must be followed and if needed, additional lessons, exercises and remedial activities may be done
fordeveloping 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
inlearningthelessons.Weeklyobjectivesshallbederivedfromthecurriculumguides.
A.ContentStandards Thedefinition,nature,function,andhistoryofaccounting
B.PerformanceStandards Citespecificexamplesinwhichaccountingisusedinmakingbusinessdecisions.

C.LearningCompetencies/
Objectives(Write the LC code for each)
II.CONTENT
IV.LEARNINGRESOURCES
A.References
1.Teacher’sGuidepages
2.Learner’sMaterialpages
3.Textbookpages
4.Additional Materialsfrom
LearningResource (LR) portal
B.OtherLearningResources
V.PROCEDURES
A.Reviewingprevious lessonorpresenting
the new lesson
B.Establishing a purposefor thelesson
DefineaccountingABM_FABM11-Ia-1 Describe the nature ofAccounting Explain the functions of accounting in Narratethehistory/originof
ABM_FABM11-Ia-2 businessABM_FABM11-Ia-3 accountingABM_FABM11-Ia-4
Contentiswhatthelessonisallabout.ItpertainstothesubjectmatterthattheteacheraimstoteachintheCG,thecontentcanbetackledinaweekortwo.
Thedefinition,nature,function,andhistoryofaccounting
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in learning. Ensure that there is a mix of concrete and manipulative
materials as well as paper-based materials. Hands-on learning promotes concept development.
CurriculumGuideABM_FABM11-Ia-1 ABM_FABM11-Ia-2 ABM_FABM11-Ia-3 ABM_FABM11-Ia-4
Thesesteps shouldbe done across the week.Spreadout theactivities appropriatelyso thatstudents willlearn well. Always be guided by demonstrationof learningby thestudents which you can infer fromformative assessmentactivities. Sustain
learning systematically by providing studentswith multiple ways to learn newthings, practice their learning, questiontheir learning processes,anddraw conclusionsaboutwhatthey learned in relation to their
lifeexperiencesandpreviousknowledge,indicatethetimeallotmentforeachstep.
 Greetings  Greetings  Greetings  Greetings
 Attendance
 Ask the students if they have knowledge
 Attendance  Attendance  Attendance
onaccounting  Defineaccounting  Explainthefunctionsofaccounting  What arethe natures of
accounting?
Ask the students if their families are running Group the students into five groups and Group the students into five groups Ask the students to share their
abusinessenterpriseandencouragethemtosharetheir
haveadrawlotaboutaccounting nature. andaskthemtoenumeratethe knownhistoryofsomething.
experience or knowledge about basic
businessactivities. 1.asaprocess 2.as benefitsofaccounting.
an art
3.asameansnotanend
4. deals with financial
information and transactions
5.as an information system and let
themexplaineachofthenature.

C.Presentingexamples/instancesof Discusstheconceptofaccountinganditsroleto Sitesomeexamplesofwhyaccounting Analyzeanddiscussthebenefitsof Isanyoneknowsorhadanidea

Page1of4

thenewlesson
D.Discussingnew conceptsandpracticing
new skills #1
E.Discussingnew conceptsandpracticing
new skills #2
F.Developingmastery
(LeadstoFormativeAssessment3)
G.Finding practical applications of
conceptsandskillsindailyliving
H.Making generalizations and
abstractionsaboutthelesson
I.Evaluatinglearning
Session1 Session2
business. is
1.aprocess
2.anart
3.ameannotanend
4. dealing with financial
information and transactions
5. an information system and let
them explaineachofthenature.
Deliver the definitions of accounting by FAS, Discussthenatureofaccounting.
FRBS,AAAand AICPA
1.asaprocess 2.as
an art
3.asameansnotanend
4. deals with financial
information and transactions
5.as an information system and let
themexplaineachofthenature.
Knowing what accounting is, are you In dealing with your daily allowances
practicingalready accounting in your own allowance
andwithyourbusinessorhome
though youare not aware that it is already
accounting? budgeting, how can accounting be a
process, an art, means not an end, and
aninformationsystem?
Inyourownwords,whatisaccounting? Whatarethenaturesofaccounting?
MultipleChoices. Determine the nature of accounting that
1. Which of the following is an appropriate is shown in the following statement.
definitionofaccounting? 1.Theusersthentaketheirown
a) Ameansofrecording decisionsonthebasisofsuch
transactions and keeping records information. So, it can be said that mere
b) Electronic collection, keeping of accounts can be the primary
organization, and communication of vast objectiveofanypersonorentity.
amountsofinformation 2.Accountingisrecognizedand
c) Theinterconnectednetworkof characterized as a storehouse of
Session3
accountinggivenbythestudents.
DiscusstheobjectivesofAccounting
Let the students account on where
they usually put their daily allowance
andshare it toclass.
Are you being asked by your parents
ifwheredidyouputyourallowance
forthatday?Willyoucontinue
spendingstillthatwayorwillyou
changeyourspending?
Is it important for you to properly
accountyourallowance?
Enumerate and explain the function of
accountinginbusiness.
Session4 Session5
on where and when accounting
originate?Explainthateven
accounting has a history and its
already present even at the first
civilization.
Discuss the history ofAccounting
andwhoisFraLucaPaciolli
Whydoyouthinkweneedtobe aware
of the history of accounting
beforewemoveforwardtothe
basicconceptsofaccounting?
What do you think are the most
importantpartofthehistoryof
accounting?
Who are the most influential and
has a greater contribution on the
advancementofaccounting?
Group the students into five. And
ask them to narrate the history of
accounting.
Rubrics:
Content:50%
Presentation:50%
Page2of4
 Session1 Session2 Session3 Session4 Session5
subsystems necessary to operate a information.
business 3.It follows some definite steps like
d) The measurement, processing, collectionofdatarecording,
and communication of financial information classification,summarization,
about identifiable economic entity finalizationandreporting.
2. Which accounting process is the 4.It does not deal with non-monetary
recognition or non-recognition of business information of non-financial aspect
activities as accountable events? 5. Accountingisasystematicmethod
a) Communicating consisting of definite techniques and its
b) Identifying proper application requires applied skill
c) Measuring andexpertise.
d) Recording
3.Accounting is a service activity.Its
function is to provide
a) Qualitativeinformation
b) Quantitative and qualitative
information
c) Quantitativeinformation
d) Noneoftheabove
4. The communication phase of accounting
is accomplished by
a) Processingdata
b) Recordingdata
c) Reportingtodecisionmakers
d) Storingdata
5. The measurement phase of accounting
is accomplished by
a) Processingdata
b) Recordingdata
c) Reportingtodecisionmakers
d) Storingdata
J.Additionalactivitiesforapplicationor Make a research on the nature of Make a research on the functions of Make a research on the history of Make a research on the branches
remediation accounting. accountinginbusiness accounting of accounting.

VI.REMARKS
VII. REFLECTION Reflectonyourteachingandassessyourselfasateacher. Thinkaboutyourstudents’ progressthisweek.Whatworks?Whatelseneedstobedonetohelpthestudentslearn?
Identifywhathelpyourinstructionalsupervisorscanprovideforyousowhenyoumeetthem,youcanaskthemrelevantquestions.
A.No. of learners who earned 80% in
theevaluation.
B.No.oflearnerswhorequireadditional
activities for remediation who scored
below 80%

Page3of4
C.Didtheremediallessonwork?No.of

Session1 Session2 Session3 Session4 Session5

learners who have caught up with the
lesson.
D.No. of learners who continue to
requireremediation
E.Whichofmyteachingstrategies worked
well? Why did these work?
F.WhatdifficultiesdidIencounter
which my principal or supervisor can
help me solve?
G.Whatinnovationorlocalized
materials did I use/ discover which I
wishtosharewithotherteachers?

Preparedby: Noted:

EARL MICHAEL S.MAROON

INSTRUCTOR PRINCIPAL

Page4of4