Daily Lesson Plan

Date : 20 June 2018 Week : Week 1 Quarter : First Quarter

Subject : Fundamentals of Accounting, Business
Grade : Grade 11 Semester : First Semester
and Management 1

Topic : Branches of Accounting, External and Internal Users of Accounting Information

Learning Competency: The learners will be able to differentiate different branches of accounting,
explain the kind/type of services being rendered in each of these services. Define external and internal
users of accounting information and the type of information that each user group needs for decision
making.

Objectives:
1. Be able to differentiate the different branches of accounting.
2. Be able to explain the types of services rendered on the different branches.
3. Be able to define external and internal users of accounting information.
4. Be able to identify the information needed by each user group that can be used for decision
– making.

Reference:
1. DEP Ed Curriculum Guide
2. Teachers Guide in Fundamentals of Accounting, Business and Management 1 and 2
3. Fundamentals of Accounting, Business and Management by Angeles De Guzman

Procedures
A. Preparatory Activities
1. Greetings
2. Checking of Attendance
3. Classroom Management

B. Development of the Lesson

1. Motivation
Ask the learners of the definition of Accounting and why it is important to us and being
considered as the language of business.
2. Presentation
The teacher will discuss different branches of accounting, some of these branches
sometimes overlap and they are often closely intertwined. Discuss the two broad users of
accounting information.

C. Evaluation
1. Discuss and explain at least 5 branches of accounting.
2. As a student, which of the following branches of accounting do you want to engage into?
3. Differentiate external from internal users and give at least 3 examples each.
 D. Assignment

Prepared by:

Melvin de Paz Facturanan

Teacher II
 Daily Lesson Plan

Date : 22 June 2018 Week : Week 1 Quarter : First Quarter

Subject : Fundamentals of Accounting, Business
Grade : Grade 11 Semester : First Semester
and Management 1

Topic : Forms of Business Organization

Learning Competency: The learners will be able to differentiate the forms of business organization,
identify the advantages of each form.

Objectives:
1. Identify the nature of business organizations by nature of ownership.
2. Give example of businesses within the area and identify its form.
3. Identify the disadvantages and advantages of the four of business organization.

Reference:
1. DEPEd Curriculum Guide
2. Teachers Guide in Fundamentals of Accounting, Business and Management 1 and 2
3. Fundamentals of Accounting, Business and Management 1 by Angeles A. De Guzman

Procedures
A. Preparatory Activities
1. Greetings
2. Checking of Attendance
3. Classroom Management

B. Development of the Lesson

1. Motivation
Do you know with your daily allowance, you can own a big business like San Miguel
Corporation, SMART or Globe Telecom.
Show the student a picture and let them identify what type of service business are they.
2. Presentation
Discuss sole proprietorship, the concepts of partnership and corporation and cooperative,
the advantage and disadvantages of each forms of business organization.

C. Evaluation
1. Enumerate all the forms of business organization as to ownership.
2. Identify the similarities between partnership and corporation.
3. Give at least five known corporations in the Philippines.

D. Assignment
Divide the class into four groups.
i. Assign each group a form of business organization as to ownership
ii. Assign a group leader and a reporter
iii. Ask each group to list down at least three businesses in the country
 1. For every business, the learner will identify the business activities,
products or services offered by each businesses
2. The group will also identify the owner of each business group.
iv. Ask the reporter to present their assignment to the class and submit a written
report to the teacher.

Prepared by:

Melvin de Paz Facturanan

Teacher II