UNISAN INTEGRATED HIGH SCHOOL GRADE 11

GRADE 1 to 12 School Grade Level

DAILY LESSON FUNDAMENTALS OF ACCOUNTANCY BUSINESS
ROWELLYN I. MAAS
LOG Teacher Learning Area AND MANAGEMENT 1
WEEK 1
1ST QUARTER
Teaching Dates and Time Quarter

SESSION 1 SESSION 2 SESSION 3 SESSION 4

I. OBJECTIVES
A. Content Standard The learners demonstrate an understanding of the definition, nature, function, and history of accounting
B. Performance Standard The learners shall be able to cite specific examples in which accounting is used in making business decisions.
• Define accounting • describe the nature of • narrate the history of
(ABM_FABM11-IIIa-1 ) accounting accounting (ABM_FABM11-
C. Learning Competencies / (ABM_FABM11-IIIa-2) IIIa-4)
Objectives
(Write the LC code for each)
II. CONTENT Introduction to Accounting
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages Teacher’s Guide Pages 1-6
2. Learner’s Materials pages pages 66-77
3. Textbook pages
4. Additional Materials from
Learning Resource (LR) portal
A. B. Other Learning Resources

B.
C. IV. PROCEDURES
D.
Reviewing the previous lesson or
presenting the new lesson
Establishing a purpose for the lesson.
Presenting examples/ instances of the
new lesson
Discussing new concepts and practicing
new skills #1
• Greetings • Greetings • Greetings
• Attendance • Attendance • Attendance
• Ask the students if they know • Define Accounting • What are the nature of
accounting? accounting?
Ask the students if their families are Group the students into five Ask the students to share their
running a business enterprise and groups and have a draw lot known history of something.
encourage them to share their about accounting nature:
experience or knowledge about basic 1. As a process
business activities 2. As an art
3. As a means not an end
4. Deals with financial
information and
transactions
5. As an information
system and let them
explain each of the
nature.
Discuss the concept of accounting and Cite some examples of why Does anyone know or have an idea of
its role to business. accounting is: where and when accounting
1. As a process originated?
2. As an art
3. As a means not an end Explain that even accounting has a
4. Deals with financial history and is already present even at
information and the first civilization.
transactions
5. As an information
system, let them
explain each of the
nature.
Deliver the definitions of Accounting Discuss the nature of Discuss the history of Accounting and
by FAS, FRBS, AAA and AICPA accounting: who is Fra Luca Pacioli.
1. As a process
2. As an art What is Suma Arethmitica?
 3. As a means not an end
4. Deals with financial
information and
transactions
5. As an information
system and let them
explain each of the
nature.

Discussing new concepts and practicing

new skills #2
Developing mastery
(Lead to Formative Assessment 3)
Finding practical applications of
concepts and skills in daily living
Making generalizations and
abstractions about the lesson
Evaluating Learning
Do you engage in accounting within
your personal budgeting, even if you
might not realize that what you're
doing essentially constitutes
accounting, given your understanding
of the concept?
In your own words, what is
accounting?
A. Multiple Choice:
Direction: Choose the letter of the
correct answer. Write your answers in
your notebook or in a clean sheet of
paper
1. The art of recording, classifying,
summarizing and finalizing financial
data.
a. a. finance b. accounting c.
marketing d. entrepreneurship
2. This occurs through the preparation
and distribution of financial and other
accounting reports.
a. A. recording b. summarizing c.
classifying d.finalizing
3. This involves selecting economic
events that are relevant to a particular
In dealing with your daily
allowances and with your family
business or home budgeting,
how can accounting be a
process, an art, means not end
and an information system?
What are the natures of
accounting?
Determine the nature of
accounting that is shown in the
following statement.
1. The users then take their
own decisions on the basis of
such information. So it can be
said that mere keeping of
accounts can be the primary
objective of any person or
entity.
2. Accounting is recognized and
characterized as a storehouse
of information.
3. It follows some definite steps
like collection of data recording,
classification, summarization,
finalization and reporting.
Why do you think we need to be
aware of the history of accounting
before we move forward to the basic
concepts of accounting?
What do you think are the most
important parts of the history of
accounting?
Who are the most influential and has
a greater contribution on the
advancement of accounting?
Group the students into five. Each
group will creatively narrate the
history of accounting through a:
a. Poem
b. Song
c. Dance
d. Drawing
e. Roleplay
Rubrics:
Content – 50%
Presentation – 50%

Additional activities for application or
remediation
business transaction.
a. a.recording b. classifying c. finalizing
d. summarizing
4. Involves keeping a chronological
diary of events that are measured in
pesos a.recording b. classifying c.
finalizing d. summarizing
5 The Father of Accounting’
a. Luca Pacioli b. Albert Einstein c.
Euclid d.Pythagoras
Make a research on the nature of
accounting.
4. It does not deal with non-
monetary information of non-
financial aspect
5. Accounting is a systematic
method consisting of definite
techniques and its proper
application requires applied skill
and expertise.
Make a research on the Make a research on the users of Assignment:
functions of accounting in accounting.
business.

V. REMARKS

Prepared by: Checked by:

ROWELLYN I. MAAS PERLITA C. GONDA

Subject Teacher SHS Coordinator

Approved by:

GLORIA M. LICAS
Principal IV