Introduction To Accounting: Fundamentals of Accountancy, Business and Management 2
Introduction To Accounting: Fundamentals of Accountancy, Business and Management 2
Introduction To Accounting: Fundamentals of Accountancy, Business and Management 2
I – OBJECTIVES
The learners demonstrate an understanding of the definition, nature, function, and
history of accounting
A. Content Standards
The learners shall be able to cite specific examples in which accounting is used in
making business decisions
B. Performance Standards
6. Enabling Competencies
(if available write the attached enabling
competencies)
c. Textbook pages
IV – PROCEDURES
Prayer
Checking of Attendance
Recall/Review
Presentation of Objectives
Assimilation
V – REFLECTION
The learners, in their notebook, journal, or portfolio will write their insights about
the lesson using the prompts below.
1. I learned that ________.
2. What I need to know _______.
3. I am happy because of ______.
Prepared by:
Emariel R. Cuario
SHS Teacher
Checked by:
Checked by:
AILYN RANIDO OCOMEN
SHS OIC, Principal
Approved by:
HYDEE H. MAGTIBAY
School Administrator
Date: _____________________
I – OBJECTIVES
The learners demonstrate an understanding of the varied branches and areas of
accounting, particularly
1. financial accounting
2. management accounting
3. government accounting
D. Content Standards
4. auditing
5. tax accounting
6. cost accounting
7. accounting education
8. accounting research
The learners shall be able
1. make a list of business within the community on the types of accounting
E. Performance Standards services they require
2. solve exercises in the identification of the branches of accounting described
through the types of services rendered
At the end of the lesson, learners are expected to:
1. ABM_FABM11- IIIa-5 Differentiate the branches of accounting
F. Learning Competencies or Objectives
2. ABM_FABM11- IIIa-6 Explain the kind/type of services rendered in each of
these branches
The learners are expected to:
1. Differentiate the branches of accounting
7. Most Essential Learning Competencies
2. Explain the kind/type of services rendered in each of these branches
(MELC)
8. Enabling Competencies
(if available write the attached enabling
competencies)
IV – PROCEDURES
Prayer
Checking of Attendance
Recall/Review
Presentation of Objectives
M. Development
What’s In
Student will analyse and answer the Introduction of Accounting
S. Assimilation
V – REFLECTION
The learners, in their notebook, journal, or portfolio will write their insights about
the lesson using the prompts below.
1. I learned that ________.
2. What I need to know _______.
3. I am happy because of ______.
Prepared by:
Emariel R. Cuario
SHS Teacher
Checked by:
Checked by:
AILYN RANIDO OCOMEN
SHS OIC, Principal
Approved by:
HYDEE H. MAGTIBAY
School Administrator
Date: _____________________