FABM1 LAS 0 Semestral Plan

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LEARNING AS ONE NATION

Expanded Project FABM1 SP

SHS LEARNING ACTIVITY


Name: Score/Mark:
Grade and Section: Date:
Strand: STEM ✓ ABM HUMSS ICT (TVL Track)
Subject: Fundamentals of ABM 1
Type of Activity: Concept Notes Skills: Exercise/Drill Illustration
Performance Task Essay/Report ✓ Others: Semestral Plan
Activity Title: Semestral Plan for the 2nd Semester
Learning Target: To outline the topics to be taken up in Fundamentals of ABM 1 for the
second semester
References: 1) DepEd Most Essential Learning Competencies (retrieved April 4, 2021);
(Author, Title, Pages) 2) Q. J. Abcede and J. C. Juyad, CVIF Learning Activities

Subject 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.
TOPIC ACTIVITY TITLE
LAS 1: Accounting: Definition
Introduction to LAS 2: Accounting: Nature and Scope
Accounting LAS 3: Accounting: Branches and Types
LAS 4: Accounting: Brief History
Users of
Accounting LAS 5: Users of Accounting Information: Internal and External
Information
LAS 6: Generally Accepted Accounting Principles
Accounting
LAS 7: Basic Accounting Concepts and Principles I
Concepts and
LAS 8: Basic Accounting Concepts and Principles II
Principles
LAS 9: Basic Accounting Concepts and Principles III
LAS 10: Types of Major Accounts: Assets
LAS 11: Types of Major Accounts: Liabilities
Major
LAS 12: Types of Major Accounts: Equity
Accounts
LAS 13: Types of Major Accounts: Income
LAS 14: Types of Major Accounts: Expenses
LAS 15: The Basic Accounting Equation
The
LAS 16: Business Transactions and the Basic Accounting Equation
Accounting
LAS 17: The Expanded Accounting Equation
Equation
LAS 18: Additional Exercises on the Accounting Equation
LAS 19: The Account
Business LAS 20: Rules of Debit and Credit
Transactions LAS 21: Summary of the Rules of Debit and Credit
as Applied to LAS 22: Comprehensive Example: Using T-Accounts I
the Accounting LAS 23: Comprehensive Example: Using T-Accounts II
Cycle LAS 24: Account Balances and Normal Balances
LAS 25: Additional Exercises on the Rules of Debit and Credit
LEARNING AS ONE NATION

Expanded Project

LAS 26: Accounting Cycle of a Service Business


LAS 27: Books of Accounts: Journal and Ledger
LAS 28: Recording Journal Entries
LAS 29: Posting Journal Entries
LAS 30: Preparing the Trial Balance
LAS 31: Exercises: Preparing the Trial Balance
LAS 32: Comprehensive Exercises: Journal, Ledger, Trial Balance
LAS 33: Adjusting Entries
Accounting LAS 34: Adjusting Journal Entries – Accrued Expense
Cycle of a LAS 35: Adjusting Journal Entries – Accrued Income
Service LAS 36: Adjusting Journal Entries – Prepaid Expenses
Business LAS 37: Adjusting Journal Entries – Unearned Income
LAS 38: Adjusting Journal Entries – Depreciation
LAS 39: The Worksheet
LAS 40: Preparation of the Worksheet
LAS 41: Additional Exercises: Adjusting Entries
LAS 42: Closing the Books
LAS 43: Closing Entries
LAS 44: Preparing Closing Entries: Journal Example
LAS 45: Post-Closing Trial Balance

Instructors:

Ms. Queenie Joy C. Abcede


Mr. Jay Cris B. Juyad

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