K to 12 BASIC EDUCATION

CURRICULUM
SENIOR HIGH SCHOOL –
ACCOUNTANCY, BUSINESS
AND MANAGEMENT (ABM)
SPECIALIZED SUBJECT
 Grade: 11 Semester: 1st
Course Title: Fundamentals of No. Of Hours/Semester: 80 hrs./sem.
Accountancy, Business and Management 1

 Course Description: This is an introductory

course in accounting, business, and management
data analysis that will develop students’
appreciation of accounting as a language of
business and an understanding of basic
accounting concepts and principles that will help
them analyze business transactions.
 Course Outline

 Chapter 1:Introduction to
Accounting
›Lesson 1: Define Accounting
›Lesson 2: Nature of Accounting
›Lesson 3: History/Origin of
Accounting
Chapter 2: Users of Accounting Information

› Lesson 1: External Users

› Lesson 2: Internal Users
› Lesson 3: Type of decisions made
by each group of users
› Lesson 4: Type of information
needed by each group of users
 Chapter 5: Types of Business According to Activities

› Lesson 1: Types of business according to activities

› Lesson 2: Advantages and business requirements of each type
Chapter 6: Accounting Concepts and Principles
 Chapter 7: The Accounting Equation
 Chapter 8: Types of Major Accounts
 Chapter 9: Books of Accounts
 Chapter 10: Business Transactions and Their Analysis as
Applied to the Accounting Cycle of a Service Business Part 1
 Chapter 11: Business Transactions and Their Analysis as
Applied to the Accounting Cycle of a Service Business Part 2
 Chapter 12: Accounting Cycle of a Merchandising Business