DLL #5 Acctng.

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GR.

11 School: SAN JUAN NATIONAL HIGH SCHOOL - SHS


DAILY LESSON LOG #5 Teacher: EVELYN S. PLAZA
Teaching Dates & Time: 12 - 15 Dec. 2016 / 12:30 - 1:30 pm
Learning Area: ABM - ACCOUNTING

12-Dec 13-Dec 14-Dec 15-Dec


I. OBJECTIVES:
A. Content Standards The learners demonstrate an understanding of: Long Test #1
Accounting concepts and principles The accounting equation 1. To establish the learning
competencies of the
B. Performance Standards The learners shall be able to: students
Identify generally accepted accounting principles Solve problems applying the 2. To determine the weakness
accounting equation areas of the learners in
order to solve these areas
of deficiencies
3. To help the learners cope
1. Explain the varied acctg. 2. Solve exercises on acctg. 1. Illustrate the accounting w/ the difficult lesson/s
C. Learning Competencies/ concepts & principles principles as applied in equation
Objectives ABM_FABM11-IIIb-c-15 various cases ABM_FABM11-IIIb-c-17
ABM_FABM11-IIIb-c-16 2. Perform operations
involving simple cases with
the use of acctg. equation
ABM_FABM11-IIIb-c-16
Chapt. 7: The Accounting
II. CONTENT Chapt. 6: Accounting Concepts & Principles Equation

III. LEARNING RESOURCES blackboard, chalk, copy of lecture handouts

IV. REFERENCES Simplified Accounting for Sole Proprietorship - Abeleda, pp.

IV. PROCEDURES Recall and discussion of the


A. Review of the past lesson Different types of business Various types of accounting Q & A of the past lesson
according to activities concepts and principles

B. Establishing a purpose for Acctng. Concepts, principles & assumptions are essential in Students should know how to enumerate and explain the
the lesson the practice of accountancy. Financial statements become elements of accounting equation and be able to solve
comparable & more useful to users if they are followed by problems applying the said equation
businesses.
C. Presentation of the new Lesson Proper thru the use of traditional learning materials
lesson

D. Generalization/Summary The students will give their own insights/views of what & how they understand the lesson

E. Application Answer review question #3&5 Answer review question #1&4


in p. 110 of the handouts in p. 114 of the handouts

E. EVALUATION Class recitation/Q&A Quiz #3 Class recitation/Q&A

V. ASSIGNMENT Read and continue the study of: review and study for a Long
same topic Accounting Equation Test #1

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