ACCOUNTING

TEACHER’S CURRICULUM COVERAGE REPORT
SCHOOL YEAR 2021 -2022
1-not covered 2. Minimally covered 3-moderately covered 4-fully covered
Subject:
Fundamentals of Accountancy, Business Management 2 Student Performance
Content Assessment Total/Remarks
Quarter: FIRST Experience Task
LEARNING COMPETENCIES
1. identify the elements of the SFP and describe each of 4 4 4 4

them
2. prepare an SFP using the report form and the account
form with proper classification of items as current and 4 4 4 4
noncurrent
3. identify the elements of the SCI and describe each of
these items for a service business and a merchandising 4 4 4 4
business
4. prepare an SCI for a service business using the single- 4 4 4 4
step approach
5. prepare an SCI for a merchandising business using the 4 4 4 4
multistep approach
6. prepare an SCE for a single proprietorship 4 4 4 4
7. discuss the components and structures of a CFS 4 4 4 4
Address: JP Rizal St. Poblacion, Ibaan, Batangas

Contact No.: (043) 414-1040, 706-2512, 414-3271, 321-9594
E-mail: sjaosj55@gmail.com
Facebook: https://www.facebook.com/foreverjamesians
8. prepare a CFS 4 4 4 4
9. define the measurement levels, namely, liquidity, 4 4 4 4

solvency, stability, and profitability
10. perform vertical and horizontal analyses of financial 4 4 4 4
statements of a single proprietorship
11. compute and interpret financial ratios such as current
ratio, working capital, gross profit ratio, net profit ratio, 4 4 4 4
receivable turnover, inventory turnover, debt-to-equity
ratio, and the like
12. identify the types of bank accounts normally 4 4 4 4
maintained by a business
13. prepare bank deposit and withdrawal slips 4 4 4 4
14. identify and prepare checks 4 4 4 4
15. identify and understand the contents of a bank 4 4 4 4

statement
Prepared by: Checked by: Noted by:
MARLON L. ATIENZA, LPT ARGEL H. PEREZ, RN, LPT BR. EDUARDO M. SIBONGA, OSJ
Teacher Cluster Coordinator Principal

Contact No.: (043) 414-1040, 706-2512, 414-3271, 321-9594
Subject:
Quarter: SECOND Content Assessment Total/Remarks
Experience Task
1. describe the nature of a bank reconciliation statement 4 4 4 4
2. analyze the effects of the identified reconciling items 4 4 4 4
3. prepare a bank reconciliation statement 4 4 4 4
4. define income and business taxation and its principles 4 4 4 4

and processes
5. explain the procedure in the computation of gross taxable 4 4 4 4
income and tax due
6. explain the principles and purposes of taxation 4 4 4 4

Contact No.: (043) 414-1040, 706-2512, 414-3271, 321-9594

Contact No.: (043) 414-1040, 706-2512, 414-3271, 321-9594
Subject:
Content Assessment Total/Remarks
Quarter: THIRD Experience Task
1. define accounting 4 4 4 4
2. describe the nature of accounting 4 4 4 4
3. narrate the history/origin of accounting 4 4 4 4
4. define external users and gives examples 4 4 4 4
5. define internal users and give examples 4 4 4 4
6. explain the varied accounting concepts and principles 4 4 4 4
7. solve exercises on accounting principles as applied in 4 4 4 4

various cases
8. illustrate the accounting equation 4 4 4 4
9. perform operations involving simple cases with the use of 4 4 4 4

accounting equation

Contact No.: (043) 414-1040, 706-2512, 414-3271, 321-9594
10. discuss the five major accounts 4 4 4 4
11. prepare a Chart of Accounts 4 4 4 4
12. illustrate the format of a general and special journals 4 4 4 4
13. illustrate the format of a general and subsidiary ledger 4 4 4 4
14. analyze common business transactions using the 4 4 4 4

rules of debit and credit
15. solve simple problems and exercises in the analyses 4 4 4 4
of business transaction
16. records transactions of a service business in the 4 4 4 4
general journal
17. posts transactions in the ledger 4 4 4 4
18. prepares a trial balance 4 4 4 4
19. prepares adjusting entries 4 4 4 4
20. complete the accounting cycle 4 4 4 4
Contact No.: (043) 414-1040, 706-2512, 414-3271, 321-9594
Subject:
Quarter: FOURTH Content Assessment Total/Remarks
Experience Task
1. describes the nature of transactions in a merchandising 4 4 4 4

business
2. records transactions of a merchandising business in the 4 4 4 4
general and special journals
3. posts transactions in the general and subsidiary ledgers 4 4 4 4
4. prepares a trial balance 4 4 4 4
5. prepares adjusting entries 4 4 4 4
6. completes the accounting cycle of a merchandising 4 4 4 4

business
7. prepares the Statement of Cost of Goods Sold and Gross 4 4 4 4
Profit

Contact No.: (043) 414-1040, 706-2512, 414-3271, 321-9594

Contact No.: (043) 414-1040, 706-2512, 414-3271, 321-9594

ACCOUNTING

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TEACHER’S CURRICULUM COVERAGE REPORT

SCHOOL YEAR 2021 -2022

1-not covered 2. Minimally covered 3-moderately covered 4-fully covered

1. identify the elements of the SFP and describe each of 4 4 4 4

7. discuss the components and structures of a CFS 4 4 4 4

Address: JP Rizal St. Poblacion, Ibaan, Batangas

9. define the measurement levels, namely, liquidity, 4 4 4 4

14. identify and prepare checks 4 4 4 4

15. identify and understand the contents of a bank 4 4 4 4

Prepared by: Checked by: Noted by:

Address: JP Rizal St. Poblacion, Ibaan, Batangas

1-not covered 2. Minimally covered 3-moderately covered 4-fully covered

1. describe the nature of a bank reconciliation statement 4 4 4 4

2. analyze the effects of the identified reconciling items 4 4 4 4

3. prepare a bank reconciliation statement 4 4 4 4

4. define income and business taxation and its principles 4 4 4 4

Address: JP Rizal St. Poblacion, Ibaan, Batangas

Address: JP Rizal St. Poblacion, Ibaan, Batangas

1-not covered 2. Minimally covered 3-moderately covered 4-fully covered

2. describe the nature of accounting 4 4 4 4

3. narrate the history/origin of accounting 4 4 4 4

4. define external users and gives examples 4 4 4 4

5. define internal users and give examples 4 4 4 4

6. explain the varied accounting concepts and principles 4 4 4 4

7. solve exercises on accounting principles as applied in 4 4 4 4

9. perform operations involving simple cases with the use of 4 4 4 4

Address: JP Rizal St. Poblacion, Ibaan, Batangas

11. prepare a Chart of Accounts 4 4 4 4

12. illustrate the format of a general and special journals 4 4 4 4

13. illustrate the format of a general and subsidiary ledger 4 4 4 4

14. analyze common business transactions using the 4 4 4 4

18. prepares a trial balance 4 4 4 4

19. prepares adjusting entries 4 4 4 4

20. complete the accounting cycle 4 4 4 4

Prepared by: Checked by: Noted by:

1-not covered 2. Minimally covered 3-moderately covered 4-fully covered

1. describes the nature of transactions in a merchandising 4 4 4 4

4. prepares a trial balance 4 4 4 4

5. prepares adjusting entries 4 4 4 4

6. completes the accounting cycle of a merchandising 4 4 4 4

Address: JP Rizal St. Poblacion, Ibaan, Batangas

Address: JP Rizal St. Poblacion, Ibaan, Batangas

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