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    Fabm2 June 4

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    Glaiza Dalayoan Flores
    1. The document outlines a lesson guide for teaching fundamentals of accountancy, business, and management. It details the objectives, content, learning resources, and procedures for a lesson on preparing a statement of financial position. 2. Key points of the lesson include identifying elements of the statement of financial position like assets, liabilities, and owner's equity. Students will practice preparing basic financial statements and balance sheets for sample businesses. 3. Assessment involves defining accounting terms and concepts from the lesson like statements of financial position, assets, liabilities, and capital. The guide includes reflections on students' mastery and needs for remediation or additional support.

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    Fabm2 June 4

    Uploaded by

    Glaiza Dalayoan Flores
    471 views2 pages
    1. The document outlines a lesson guide for teaching fundamentals of accountancy, business, and management. It details the objectives, content, learning resources, and procedures for a lesson on preparing a statement of financial position. 2. Key points of the lesson include identifying elements of the statement of financial position like assets, liabilities, and owner's equity. Students will practice preparing basic financial statements and balance sheets for sample businesses. 3. Assessment involves defining accounting terms and concepts from the lesson like statements of financial position, assets, liabilities, and capital. The guide includes reflections on students' mastery and needs for remediation or additional support.

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    FABM 2 LP

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    1. The document outlines a lesson guide for teaching fundamentals of accountancy, business, and management. It details the objectives, content, learning resources, and procedures for a lesson on preparing a statement of financial position. 2. Key points of the lesson include identifying elements of the statement of financial position like assets, liabilities, and owner's equity. Students will practice preparing basic financial statements and balance sheets for sample businesses. 3. Assessment involves defining accounting terms and concepts from the lesson like statements of financial position, assets, liabilities, and capital. The guide includes reflections on students' mastery and needs for remediation or additional support.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    471 views2 pages

    Fabm2 June 4

    Uploaded by

    Glaiza Dalayoan Flores
    1. The document outlines a lesson guide for teaching fundamentals of accountancy, business, and management. It details the objectives, content, learning resources, and procedures for a lesson on preparing a statement of financial position. 2. Key points of the lesson include identifying elements of the statement of financial position like assets, liabilities, and owner's equity. Students will practice preparing basic financial statements and balance sheets for sample businesses. 3. Assessment involves defining accounting terms and concepts from the lesson like statements of financial position, assets, liabilities, and capital. The guide includes reflections on students' mastery and needs for remediation or additional support.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 2

    Republic of the Philippines

    Department of Education
    Region III – Central Luzon
    Schools Division of Tarlac Province
    ANAO HIGH SCHOOL
    San Francisco East, Anao, Tarlac
    LESSON GUIDE IN FUNDAMENTALS OF ACCOUNTANCY, BUSINESS AND MANAGEMENT
    June 4, 2019
    I. OBJECTIVES
    A. Content Standards The learners demonstrate an understanding of account titles under the assets,
    liabilities, and capital accounts of the Statement of Financial Position,
    namely, cash, receivables, inventories, prepaid expenses, property, plant and
    equipment, payables, accrued expenses, unearned income, long-term
    liabilities and capital that will equip him / her in the preparation of the SFP
    using the report form and account form.
    B. Performance Standards The learners shall be able to solve exercises and problems that require
    preparation of an SFP for a single/sole proprietorship with proper
    classification of accounts as current and noncurrent using the report form and
    the account form.
    C. Learning Competencies/ At the end of the session, students should be able to:
    Objectives 1. Identify the elements of the SFP and describe each of them.
    (ABM_FABM12-Ia-b-1)
    1.1 Define what is Statement of Financial Position
    1.2 Identify specific Accounting Terms such as Assets, Liabilities and
    Owner’s Equity
    1.3. Calculate owner’s equity and net worth, and identify items that fall
    into each category.

    II. CONTENT STATEMENT OF FINANCIAL POSITION


    III. LEARNING RESOURCES
    A. References
    1. Teacher’s Guide pages https://drive.google.com/file/d/0B869YF0KEHr7TWtTSGRYMlBVUGM/view
    2. Learner’s Manual pages
    3. Textbook pages
    4. Additional Materials from http://kfknowledgebank.kaplan.co.uk/KFKB/Wiki%20Pages/Preparing%20Bas
    Learning Resource(LR) ic%20Financial%20Statements.aspx
    portal
    B. Other Learning Resources Laptop, Projector, Chalkboard, Chalk and Worksheets
    IV. PROCEDURES
    A. Reviewing previous lesson Call out students who will Explain about what they have learned form last
    or presenting new lesson year about Financial Statement
    (REVIEW)
    B. Establishing a purpose of  Direct instruct the students with the help of PowerPoint.
    the lesson  Show the logo of Apple Inc. and McDonald’s and ask the students
    (MOTIVATION) what the logos represent and what they know about it
     Tell the students what I know about Apple and McDonald’s,
    specifically Balance Sheet information
    Students answer what they know about Apple Inc. and McDonalds Corp.

    C. Presenting  Direct instruct the students with the help of PowerPoint. Start by
    examples/instances of the recapping the last class in which they learned about assets, liabilities,
    new lesson (PRE- owner’s equity.
    ACTIVITY)  Provide the students with 1 small question on PowerPoint which
    “I DO” summarizes assets, liabilities and owner’s equity. Have them do it in
    pairs
    D. Discussing new concepts Diveide the class into 3 groups
    and practicing new skills 1  Direct instruct the students with the help of PowerPoint on Financial
    (ACTIVITY PROPER) Position, Balance Sheet, and Basic Recordkeeping Practices
    “WE DO”
     Prepare the Balance Sheet for Section 2.2, Question 1 with the class
    by doing it on Excel Spreadsheet on the overhead projector so the
    students can see what good looks like
     Have students move to computers and go to www.yahoo.ca/finance
    and look up financial statements of specific companies such as Apple,
    Coca Cola, Walmart etc.
    E. Discussing new concepts Have the answers ready on a spreadsheet with the cells blacked out. Reveal
    and practicing new skills 2 the answers gradually in the order of the steps in preparing a balance sheet
    (DEEPENING)
    F. Developing mastery Early finishers get to move to computers early and start looking up financial
    (POST-ACTIVITY) position (balance sheet) information at www.yahoo.ca/finance
    “YOU DO”
    G. Finding practical Why is it important to Prepare a Statement of Financial Position?
    applications of concepts
    and skills in daily living
    (APPLICATION)
    H. Making generalizations What is a Statement of Financial Position?
    and abstractions about the What are the Elements of SFP
    lesson
    (GENERALIZATION)
    I. Evaluating learning Define the following terms
    (ASSESSMENT) 1. Statement Financial Position
    2. Assets
    3. Liability
    4. capital
    J. Additional activities for
    application or remediation
    (REMEDIAL)
    V. REMARKS
    VI. REFLECTION
    A. No. of learners who earned 80%
    in the evaluation
    B. No. of learners who require
    additional activities for
    remediation who scored below
    80%
    C. Did the remedial lesson work?
    No. of learners who have caught up
    with the lesson.
    D. No. of learners who continue to
    require remediation?
    E. Which of my teaching 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 teachers?

    Prepared by:

    GLAIZA D. FLORES
    Teacher II

    Prepared by:

    LIZA D.ESTEBAN
    Head Teacher III

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