GRADES 11 School Angelita V. Del Mundo Foundation (AVM Foundation) Inc.

Grade Level Grade 11

DAILY LESSON LOG Teacher Ms. Sweetzel A. Precinio Learning Area Fundamentals of Accountancy, Business and Management 1
(FABM 1)
Teaching Dates and Time WEEK 11: JANUARY 28 – FEBRUARY 1, 2019 Quarter 4th
ABM11a: Tuesday 1:00PM – 3:00PM
Thursday 1:00PM – 3:00PM

TUESDAY THURSDAY
I. OBJECTIVES
A. Content Standards The learners demonstrate an understanding of the accounting cycle of a service business.
B. Performance Standards The learners identify business and non-business transactions, enumerate the types of business documents, recite the rules of debit and credit, and apply these in simple cases.
C. Learning The learners describe the nature of transactions in a service business. ABM_FABM11-IVa-d-29.
Competency/Objectives The learners record transactions of a service business in the general journal. ABM_FABM11-IVa-d-30.
Write the LC code for each. The leaners post transactions in the ledger. ABM_FABM11-IVa-d-31.
The leaners prepare a trial balance. ABM_FABM11-IVa-d-32.
The leaners prepare adjusting entries. ABM_FABM11-IVa-d-33.
II. CONTENT Business Transactions and Their Analysis As Applied to the Accounting Cycle of a Service Business
 Journalizing
 Posting
 Preparation of a Trial Balance
III. LEARNING RESOURCES Pen, Paper, Whiteboard, Whiteboard marker, Visual Aids
A. References
1. Teacher’s Guide pages Pages 80-96 Pages 97-108
2. Learner’s Materials pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)portal
B. Other Learning Resources http:// www.accountingtools.com/chart-of-accounts-overview Accounting Cycle
http:// www.investopedia.com/terms/a/accounting-cycle.asp
IV. PROCEDURES
A. REVIEW ACTIVITY: Review previous lesson about the Journalizing and Posting Review previous lesson about the Recording, Posting and Summarizing.
B. SPRINGBOARD/MOTIVATION: Answer the assignment and write it on the board. Let the student explain their answers. Answer the assignment and write it on the board. Let the student explain their
answers.
C. ANALYSIS: Draw a columnar sheet of Journal, Ledger and Trial Balance on the board. Post /Show a 10 Column Worksheet on the board. Ask the student about the
Presenting examples/instances of the Ask the students about the details needed in the following sheets. difference of the worksheet from the previous sheets that they already used.
new lesson
Let the students fill out the details and information needed in the following sheets in their
appropriate column.
D. DISCUSSION: 1. Record transactions of a service business in the general journal. 1. Prepare adjusting entries.
Discussing new concepts and
2. Posts transactions in the ledger.
practicing new skills # 1
3. Prepare a trial balance.
E. DISCUSSION:
Discussing new concepts and
practicing new skills # 2
F. DEVELOPING MASTERY: Group Activity: Individual Activity: (Depreciation)
Leads to Formative Assessment #3 Each of the group will be given different service business transaction. Using the given Answer the Exercise found in the TG pg.113.
transaction and materials they are required to prepare the following and post their work in the
board and discuss their answer.
A. Chart of Accounts (5 mins.)
B. General Journal (15 mins.)
C. General Ledger (15 mins)
D. Trial Balance (5 mins.)
E. Discussion (20mins)
G. ABSTRACTION: Summarize the steps of accounting cycle from recording to summarizing. Summarize the Adjusting Entries.
Making generalizations &/or
abstractions about the lesson
H. APPLICATION:
Finding practical application of
concepts and skills in daily living
I. EVALUATION: Let the students answer a short quiz about the lesson. Let the students answer the practical exercise from Work text in Basic Accounting
Evaluating/assessing learning pg. 163
J. AGREEMENT: Assignment: Assignment:
Additional activities for application or On your assignment notebook copy the following transactions of Mr. Laban Deyro from TG pg. Copy the following information’s from Work text in Basic Accounting pg. 169.
remediation
94 and use the appropriate sheets to prepare the required task. Write your answer in a Journal.
1. REMARKS
2. REFLECTION
A. No. of learners who earned ABM – 19/19
80% in the evaluation
 B. No. of learners who require n/a
additional activities for
remediation who scored
below 80%
C. Did the remedial lessons n/a
work? No. of learners who
have caught up with the
lesson
D. No. of learners who continue n/a
to require remediation
E. Which of my teaching Interactive Discussion that engage students in finding ways for them to interact with the content, the instructor, and their classmates.
strategies worked well? Why Demonstration that helps students to understand the step-by-step process required in the lesson.
did these work? Individual Work/Activity that helps to examine student’s abilities, skills and personality traits through different exercises.
 Group Activity/Exercise that develop communication, teamwork skills and reinforced the students to work together and "teach" each other.
F. What difficulties did I n/a
encounter which my principal
or supervisor can help me
solve?
G. What innovation or localized n/a
materials did I use/discover
which I wish to share with
other teachers?

PREPARED BY: DATE SUBMITTED: CHECKED BY: NOTED BY:

__________________________ January 25, 2019 _________________________ __________________________

Ms. Sweetzel A. Precinio Mrs. Maricris Z. Abad Mrs. Imelda Grace A. Santos Date
Teacher SHS Coordinator College Dean & SHS Principal