Parada National High

School
Senior High School

FUNDAMENTALS OF ACCOUNTANCY, BUSINESS, AND MANAGEMENT 2

SUBJECT OVERVIEW
ACCOUNTANCY, BUSINESS, AND MANAGEMENT (ABM)
SPECIALIZED SUBJECT
Name
Grade Level/Section
Subject Description The course deals with the preparation and analysis of financial statements of
a service business and merchandising business using horizontal and vertical
analyses and financial ratios. Knowledge and skills in the analysis of financial
statements will aid future entrepreneurs in making sound economic
decisions.
Subject Content (MOST ESSENTIAL LEARNING COMPETENCIES)
Midterms 1. Statement of Financial Position (SFP)
2. Statement of Comprehensive Income (SCI)
3. Statement of Changes in Equity (SCE)
4. Cash Flow Statement (CFS)
5. Analysis and Interpretation of Financial Statements
6. Basic Documents and Transactions Related to Bank Deposits
Finals 7. Bank Reconciliation Statement
8. Income and Business Taxation
Final Output Accounting Practice Set and Learning Dossier
Grading System Based on the DepEd K-12 Grading System, it will follow:

Assessment Components Weight of Percentage

Written Works 25%
Performance Tasks 45%
Quarterly Assessment 30%
TOTAL 100%
Subject Requirements Pass ALL Summative Exams, Performance Tasks, and Quarterly Exams
Class Policies 1. Attendance is a must: Attendance in every class session is mandatory.
Students who miss more than three (3) classes need to have their
parents/guardians go to school for a discussion with the subject teacher
and explain/provide a letter of excuse.

2. Assignment/Project: All assignments/projects must be submitted on

or before the deadline. Late submissions will be penalized by a reduction
in the grade unless prior arrangements have been made with the
instructor.

3. Academic Integrity: All work submitted by students must be original. Any

form of academic dishonesty, such as plagiarism, cheating, or fabrication,
will not be tolerated and may result in disciplinary action.
Parada National High
School
Senior High School

4. Participation Policy: Active participation in class discussions and

group activities is encouraged. Students are expected to attend class
prepared to contribute to the learning experience.

5. Use of Technology: Electronic devices during class are allowed only

for academic purposes, such as taking notes or accessing online
course materials. Any other use of electronic devices is strictly
prohibited, especially during exams.
Subject References - Student’s Learning Module
- Quexhub/PERCS subject app
- Teacher’s input
- Teaching Guide for SHS
- Others
Prepared by
Ma. Cristina Perlas
Subject Teacher
Student’s Consent I hereby confirm that I have agreed and read all about the subject
overview discussed. As agreed, I will adhere to the plan outlined
and ensure all requirements are submitted and completed to pass
this subject.

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Student’s Signature Over Printed Name/Date