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GRADES 1 TO 12 Teacher MRS. MARIANNE M. CUSTODIO Learning Area Fundamentals of ABM1

DAILY LESSON LOG Teaching Dates and Time JULY 17-21, 2017; MTTHF 10:45-11:45 A.M. Quarter 1

Session 1 Session 2 Session 3 Session 4 Session 5

I. OBJECTIVES Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons, exercises and remedial activities may be done for developing content knowledge
and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from
the curriculum guides.
A. Content The types of business according to activities, Accounting concepts and principles 1.The Accounting Equation Book of Accounts
particularly: 2. Types of major accounts
1. Service Business
2. Merchandising Business
3. Manufacturing business

B. Performance 1. Differentiate the types of business according Identify generally accepted accounting principles 1. Solve problems applying the accounting equation Differentiate a journal from a ledger and identify the
to activities. 2. Define, Identify and classify accounts according to types of journal and ledger.
2. Make a list of business in their community the five major types
according to their activities.
C. Learning 1. Compare and contrast the types of business 1. Explain the varied accounting concepts and 1. Illustrate the accounting equation 1. identify the uses of two books of accounts
according to activities ABM_FABM11-Ib-13 principles ABM_FABM11- IIIb-c-17 ABM_FABM11- IIIb-c-22
Competencies/ 2. Identify the advantages, disadvantages and ABM_FABM11- IIIb-c-15 2. Perform operations involving simple cases with the 2. Illustrate the format of general and special journals.
Objectives(Write the business requirements of each type 2. Solve exercises on accounting principles as applied use of accounting equation ABM_FABM11- IIIb-c-23
LC code for each) ABM_FABM11-Ib-14 in various cases ABM_FABM11- IIIb-c-18 3.illustrate the format of a general and subsidiary
ABM_FABM11- IIIb-c-16 3.Discuss the five major accounts ledger.
ABM_FABM11- IIIb-c-19 ABM_FABM11- IIIb-c-24
4. cite example of each account
ABM_FABM11- IIIb-c-20
5. prepare a chart of accounts
ABM_FABM11- IIIb-c-21
II.CONTENT Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach in the CG, the content can be tackled in a week or two.
Types of Business Organization Accounting Concepts and Principles 1.The Accounting Equation Book of Accounts
2. Types of major accounts
IV. LEARNING List the materials to be used in different days. Varied sources of materials sustain childrens interest in the lesson and in learning. Ensure that there is a mix of concrete and manipulative materials as well as paper-based materials. Hands-
on learning promotes concept development.
A. References
1.Teachers Guide
Material pages
3.Textbook pages Basic Accounting Made Easy, W.L Ballada, page Basic Accounting Made Easy, W.L Ballada, page Basic Accounting Made Easy, W.L Ballada, page 3-9 - 3- Basic Accounting Made Easy, W.L Ballada, page 4-
16 13/4-15
Materials from
Resource (LR)
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B. Other Learning
V. PROCEDURES These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Always be guided by demonstration of learning by the students which you can infer from formative assessment activities. Sustain learning
systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes, and draw conclusions about what they learned in relation to their life experiences and previous knowledge, indicate the time
allotment for each step.
A. Reviewing Greetings Greetings Greetings Greetings
previous lesson Attendance Attendance Attendance Attendance
Review of the forms of business organization Review of the Types of Business Organization Review of Accounting Concepts and Principles Review of the effects of the transactions involving
or presenting the accounts in the accounting equation
new lesson

B. Establishing a Ask the students to enumerate the business Ask the students. If you ever experienced breaking Ask the students. Why do you think it is important to Ask the students. If they have already experienced
establishments that are common the locality. the rules for you or for others benefit? live on a balanced life? filling up or using up a journal or a ledger.
purpose for the
Why? And How did it happen?

C. Presenting List down all the business establishments Tell the students that being an accountant is not as Discuss the concepts of debit and credit. Present the example of journal and ledger.
according to the type of business and ask the easy as 123, because it requires personality and
students, what are common with the attitude to perform the discipline of accounting.
ces of the new following group of business establishment?

D. Discussing new Introduce the lesson, Types of Business Introduce the lesson, Fundamental Concepts of Introduce the lesson, the Accounting Equation Discuss the journal and its purpose including the
According to activities. Accounting A = L+OE proper way of filling up a journal
concepts and
practicing new
skills #1

E. Discussing new Discuss the advantages and disadvantages of Introduce the lesson, Principles of Accounting Introduce the lesson the five major accounts Discuss the ledger and its purpose including the
the types of business organization and its 1. assets proper way of filling up a ledger
concepts and
business requirements. 2. liabilities
practicing new 3. capital
skills #2 4. income
5. expenses
F. Developing
(Leads to Formative
Assessment 3)

G. Finding practical What do you think is the best type of business? Why do you think the importance of knowing the Site an example of business transactions affecting the Differentiate the journal and ledger.
When and where the each type of business is basic principles and concepts of accounting? accounting equation. Let the students fill up a journal and a ledger
applications of
better than the other types? What do you think are the principles of accounting
concepts and that are applicable in our daily life?
skills in daily

H. Making Types Main Inventory Concepts Characteristic Principles Characteris

Assets Liabilities Owners Normal Ask the students.
operation s tics Equity Balance
What are the things to remember when using a
generalizations Service Provide Service Entity Objectivity Cash
Concept Accouns journal?
and abstractions services Periodicity Historical receivale How about using a ledger?
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about the lesson Merchandising Buy and sell Merchandise Concept
Manufacturing Production Raw payable
Process and
I. Evaluating Differentiate the three types of Business Case Study Type of Debit Credit Essay.
You are a qualified accountant. You have been asked, by your Accounts
Organization. 1 Differentiate journal and ledger.
learning line manager, to complete a costing exercise with a very Increase in
cash 2. Differentiate general journal and special journal.
short deadline and limited resources. You think that the
Decrease in 3. differentiate general ledger and subsidiary ledger.
president accounts
Of the company is planning to use this information to payable
restructure the company, including making some of your Increase in
close colleagues redundant. You are worried that your work utility
cannot be robust enough to be used for such a big business expense
decision, but your line manager is putting you under a lot of Increase in
pressure to complete the work quickly.
Increase in
Objectivity: Could you maintain an unbiased stance revenue
throughout, in view of your close relationship with your
colleagues? Professional competence and due care: Can you
realistically produce a costing, with the time and resources
available, without compromising the standard of your work?
Confidentiality: Given the sensitivity of the situation, you
should maintain discretion and not share your concerns with
other staff, who may not be aware of the presidents
J. Additional Make a research on the accounting concepts Case Study Search other accounts under each of the five major accounts. Search on the rules of debit and credit.
and principles You have recently become Head of Finance at Company B, a
activities for company which provides catering services to the public
application or sector. Your previous employer was large public sector
Organisation A where, as finance manager, you had the
remediation opportunity to work on areas relating to financial
accounting, procurement, contracts and bids. One of
Company Bs major contracts is with Organisation A. The
contract is now up for renewal, and Company B is preparing
a competitive bid for this contract. You have been asked to
lead the team responsible for bidding for this contract, but
you are concerned that you might breach confidentiality if
you accept this assignment. You also suspect that your
knowledge and experience of Organisation A were seen as
good reasons for appointing you to the position at Company
B. You do not want to let your new employer down. The loss
of such a major contract would have a significant effect on
the financial performance of Company B and its
performance-related bonus scheme for management.
Objectivity: Can you safeguard against the significant self-
interest threat which arises from Company Bs performance-
related bonus scheme? Confidentiality: If you accept this
assignment, can you ensure that you do not use confidential
information relating to your previous employer to your
advantage or to the advantage of your current employer?
Professional behaviour: What can you do to safeguard your
reputation and the reputation of your employer and your
VII. REFLECTION Reflect on your teaching and assess yourself as a teacher. Think about your students progress this week. What works? What else needs to be done to help the students learn? Identify what help your instructional supervisors can provide for you so when you meet
them, you can ask them relevant questions.
A. No. of learners

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who earned 80%
in the evaluation.
B. No. of learners
who require
activities for
remediation who
scored below
C. Did the remedial
lesson work? No.
of learners who
have caught up
with the lesson.
D. No. of learners
who continue to
E. Which of my
strategies worked
well? Why did
these work?
F. What difficulties
did I encounter
which my
principal or
supervisor can
help me solve?
G. What innovation
or localized
materials did I
use/ discover
which I wish to
share with other

Prepared by: Noted:


Teacher III Master Teacher I

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