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    Rowellyn Maas
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    The document is a daily lesson log for a fundamentals of accountancy class. It outlines the objectives, content, and procedures for a lesson on the accounting equation. The objectives are for students to demonstrate an understanding of the accounting equation and be able to solve problems applying it. The content covers the accounting equation. Example procedures include reviewing the previous lesson, presenting examples of how the equation applies to transactions, discussing new concepts, and having students practice problems.

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    The document is a daily lesson log for a fundamentals of accountancy class. It outlines the objectives, content, and procedures for a lesson on the accounting equation. The objectives are for students to demonstrate an understanding of the accounting equation and be able to solve problems applying it. The content covers the accounting equation. Example procedures include reviewing the previous lesson, presenting examples of how the equation applies to transactions, discussing new concepts, and having students practice problems.

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    4 views3 pages

    Week 3

    Uploaded by

    Rowellyn Maas
    The document is a daily lesson log for a fundamentals of accountancy class. It outlines the objectives, content, and procedures for a lesson on the accounting equation. The objectives are for students to demonstrate an understanding of the accounting equation and be able to solve problems applying it. The content covers the accounting equation. Example procedures include reviewing the previous lesson, presenting examples of how the equation applies to transactions, discussing new concepts, and having students practice problems.

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    © All Rights Reserved
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    of 3

    UNISAN INTEGRATED HIGH SCHOOL GRADE 11

    GRADE 1 to 12 School Grade Level


    DAILY LESSON LOG FUNDAMENTALS OF ACCOUNTANCY BUSINESS
    ROWELLYN I. MAAS
    Teacher Learning Area AND MANAGEMENT 1
    WEEK 3
    1ST QUARTER
    Teaching Dates and Time Feb. 19-23 7:30-8:30 AM Quarter
    SESSION 1 SESSION 2 SESSION 3 SESSION 4
    I. OBJECTIVES
    A. Content Standard The learners demonstrate an understanding of the accounting equation.

    B. Performance Standard The learners are able to solve problems applying the accounting equation.
     Illustrate the accounting equation. (ABM_FABM11-111b-c-17)
    C. Learning Competencies / Objectives  Perform operations involving simple cases with the use of accounting equation. (ABM_FABM11-111b-c-18
    (Write the LC code for each)
    II. CONTENT The Accounting Equation
    III. LEARNING RESOURCES
    A. References
    1. Teacher’s Guide pages
    2. Learner’s Materials pages FABM1 Quarter 1 - Week 3
    3. Textbook pages FABM1 for Senior High School Students pages 16-19
    4. Additional Materials from
    Learning Resource (LR) portal
    A. B. Other Learning Resources

    B.
    C. IV. PROCEDURES
    D.
    Reviewing the previous lesson or • Greetings • Greetings • Greetings • Greetings
    presenting the new lesson • Attendance • Attendance • Attendance • Attendance
    • Reminder of the classroom • Review of the previous • Review of the previous • Reiteration of the rules
    rules and regulations lesson on terms and parts of lesson about the and regulations during
    • Energizer (Math Dance) the accounting equation. transactions that can have assessment.
    • Charades of accounting an effect using the
    terms accounting equation.

    Establishing a purpose for the lesson. The teacher explains that the The teacher presents the lesson The teacher presents the lesson
    accounting equation is the foundation objectives to the learners. objectives to the learners.
    of the double-entry accounting and the
    balance sheet.

    Presenting examples/ instances of the The teacher proves that in every The teacher asks students to write The teacher gives an example of
    new lesson business transaction, there will be equal their BAON for the day and list down problem with accounting equation
    changes in both sides of the accounting their liabilities or contribution and let the learners answer it as
    equation. payments to come up with their net practice before answering the
    worth. enrichment activity.
    Discussing new concepts and practicing  The teacher and learners will The assigned reporter illustrates how
    new skills #1 sing the A=L+E Karaoke. the following detailed transactions
     Definition of Terms and the affects the accounting equation.
    Parts of the Equation A. If assets increase, liabilities and/or
     The assigned group will present owner’s equity must increase by the
    their report about the same amount.
    accounting equation. B. If assets decrease, liabilities and /
    or owner’s equity must also decrease
    C. An increase in an asset may also
    have a corresponding decrease in
    Prepared by: Checked by:

    ROWELLYN I. MAAS PERLITA C. GONDA


    Subject Teacher SHS Coordinator

    Approved by:

    GLORIA M. LICAS
    Principal IV

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