Republic of the Philippines

Department of Education
Region IV-A CALABARZON
Province of Quezon

School HOLY CROSS ACADEMY Grade Level 12

Teacher MR. EARL MICHAEL S. MAROON Learning Area Fundamentals of
GRADES 1 TO 12
ABM1
DAILY LESSON LOG
Teaching Dates and Time JUNE 10-14, 2019; MTTH 10:00-11:00 A.M. Quarter 1ST

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 Standards The definition, nature, function, and history of accounting
B. Performance Standards Cite specific examples in which accounting is used in making business decisions.
C. Learning Competencies/ Define accounting Describe the nature of Explain the functions of Narrate the history/origin
Objectives(Write the LC code ABM_FABM11-Ia-1 Accounting ABM_FABM11-Ia- accounting in business of accounting
for each) 2 ABM_FABM11-Ia-3 ABM_FABM11-Ia-4
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
II. CONTENT a week or two.
The definition, nature, function, and history of accounting
IV. LEARNING RESOURCES List the materials to be used in different days. Varied sources of materials sustain children’s 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. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)
portal
B. Other Learning Resources Curriculum Guide ABM_FABM11-Ia-2 ABM_FABM11-Ia-3 ABM_FABM11-Ia-4
ABM_FABM11-Ia-1
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
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 Republic of the Philippines
Department of Education
Region IV-A CALABARZON
Province of Quezon

Session 1 Session 2 Session 3 Session 4 Session 5

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 previous lesson  Greetings  Greetings  Greetings  Greetings
or presenting the new  Attendance  Attendance  Attendance  Attendance
lesson  Ask the students if they have  Define accounting  Explain the functions of  What are the natures of
knowledge on accounting accounting accounting?
B. Establishing a purpose for Ask the students if their families Group the students into five Group the students into five Ask the students to share
the lesson are running a business groups and have a draw lot groups and ask them to their known history of
enterprise and encourage them about accounting nature. enumerate the benefits of something.
to share their experience or 1. as a process accounting.
knowledge about basic 2.as an art
business activities. 3. as a means not an end
4.deals with financial
information and transactions
5. as an information system
and let them explain each of
the nature.
C. Presenting Discuss the concept of Site some examples of why Analyze and discuss the Is anyone knows or had
examples/instances of the accounting and its role to accounting is benefits of accounting given an idea on where and
new lesson business. 1. a process by the students. when accounting
2. an art originate? Explain that
3. a mean not an end even accounting has a
4.dealing with financial history and its already
information and transactions present even at the first
5.an information system and civilization.
let them explain each of the
nature.
D. Discussing new concepts Deliver the definitions of Discuss the nature of Discuss the objectives of Discuss the history of
and practicing new skills #1 accounting by FAS, FRBS, AAA accounting. Accounting Accounting and who is
and AICPA 1. as a process Fra Luca Paciolli
2.as an art
3. as a means not an end
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 Republic of the Philippines
Department of Education
Region IV-A CALABARZON
Province of Quezon

Session 1 Session 2 Session 3 Session 4 Session 5

4.deals with financial
information and transactions
5. as an information system
and let them explain each of
the nature.
E. Discussing new concepts
and practicing new skills #2

F. Developing mastery
(Leads to Formative Assessment
3)

G. Finding practical Knowing what accounting is, are In dealing with your daily Let the students account on Why do you think we
applications of concepts you practicing already allowances and with your where they usually put their need to be aware of the
and skills in daily living accounting in your own business or home budgeting, daily allowance and share it history of accounting
allowance though you are not how can accounting be a to class. before we move forward
aware that it is already process, an art, means not an to the basic concepts of
accounting? end, and an information accounting?
system?
H. Making generalizations and In your own words, what is What are the natures of Are you being asked by What do you think are the
abstractions about the accounting? accounting? your parents if where did most important part of the
lesson you put your allowance for history of accounting?
that day? Will you continue Who are the most
spending still that way or influential and has a
will you change your greater contribution on
spending? the advancement of
Is it important for you to accounting?
properly account your
allowance?
I. Evaluating learning Multiple Choices. Determine the nature of Enumerate and explain the Group the students into
1. Which of the following is an accounting that is shown in function of accounting in five. And ask them to
appropriate definition of the following statement. business. narrate the history of
accounting? 1. The users then take their accounting.
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 Republic of the Philippines
Department of Education
Region IV-A CALABARZON
Province of Quezon

Session 1 Session 2 Session 3 Session 4 Session 5

a) A means of recording own decisions on the basis of Rubrics:
transactions and keeping such information. So, it can Content: 50%
records be said that mere keeping of Presentation:50%
b) Electronic collection, accounts can be the primary
organization, and objective of any person or
communication of vast amounts entity.
of information 2. Accounting is recognized
c) The interconnected and characterized as a
network of subsystems storehouse of information.
necessary to operate a 3. It follows some definite
business steps like collection of data
d) The measurement, recording, classification,
processing, and communication summarization, finalization
of financial information about and reporting.
identifiable economic entity 4. It does not deal with non-
2. Which accounting process is monetary information of non-
the recognition or non- financial aspect
recognition of business activities 5. Accounting is a systematic
as accountable events? method consisting of definite
a) Communicating techniques and its proper
b) Identifying application requires applied
c) Measuring skill and expertise.
d) Recording
3. Accounting is a service
activity. Its function is to provide
a) Qualitative information
b) Quantitative and
qualitative information
c) Quantitative information
d) None of the above
4. The communication phase of
accounting is accomplished by
a) Processing data

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 Republic of the Philippines
Department of Education
Region IV-A CALABARZON
Province of Quezon

Session 1 Session 2 Session 3 Session 4 Session 5

b) Recording data
c) Reporting to decision
makers
d) Storing data
5. The measurement phase of
accounting is accomplished by
a) Processing data
b) Recording data
c) Reporting to decision
makers
d) Storing data
J. Additional activities for Make a research on the nature Make a research on the Make a research on the Make a research on the
application or remediation of accounting. functions of accounting in history of accounting branches of accounting.
business
VI.REMARKS
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 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
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 Republic of the Philippines
Department of Education
Region IV-A CALABARZON
Province of Quezon

Session 1 Session 2 Session 3 Session 4 Session 5

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: Inspected by:

EARL MICHAEL S. MAROON ARIS U. DELOS REYES
Instructor Principal

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