Introduction To Accounting: Fundamentals of Accountancy, Business and Management 2

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Learning Area Fundamentals of Accountancy, Business and Management 2

Learning Delivery Modality Modular and Online Distance Learning

St. Michael TVET Training


School Grade Level Eleven (11)
SENIOR HIGH
SCHOOL
and Assessment center Inc.
Teacher Emariel R. Cuario Learning Area Accounting
LESSON
EXAMPLAR Teaching Date Jan. 10 – 14, 2022 Quarter Third Quarter
Teaching Time 1-5pm No. of Days 1 days

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

At the end of the lesson, learners are expected to:


1. ABM_FABM11-IIIa-1 Define accounting
C. Learning Competencies or Objectives 2. ABM_FABM11- IIIa-2 Describe the nature of accounting
3. ABM_FABM11- IIIa-3 Explain the functions of accounting in business
4. ABM_FABM11- IIIa-4 Narrate the history/origin of accounting
The learners are expected to:
1. Define accounting
5. Most Essential Learning Competencies 2. Describe the nature of accounting
(MELC)
3. Explain the functions of accounting in business
4. Narrate the history/origin of accounting

6. Enabling Competencies
(if available write the attached enabling
competencies)

II – CONTENT Introduction To Accounting


III – LEARNING RESOURCES
Fundamentals of Accounting Business and Management1
A.References
Title: Introduction to Accounting
a. Teacher’s Guide page
b. Learner’s materials pages 2-38

c. Textbook pages

d. Additional Materials from Learning


Resource (LR) portal

List of Learning Resources for


Development and Engagement Activities

IV – PROCEDURES

Prayer
Checking of Attendance
Recall/Review
Presentation of Objectives

Greetings: How are you class today?


A. Introduction

The students will read and understand the, pages 5-10.

The students will answer the following activity:


C. Development
Students will answer the Assessment. (page 11-12)
What’s In
Student will analyse and answer the Introduction of Accounting

F. Engagement (page 3-4)

What I Have Learned


Student will answer what they learned (page 9-10)

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:

NOMERTO M. REVILLA JR.


Curriculum Consultant

Checked by:
AILYN RANIDO OCOMEN
SHS OIC, Principal

Approved by:

HYDEE H. MAGTIBAY
School Administrator

Date: _____________________

Learning Area Fundamentals of Accountancy, Business and Management 2


Learning Delivery Modality Modular and Online Distance Learning

St. Michael TVET Training


School Grade Level Eleven (11)
SENIOR HIGH
SCHOOL
and Assessment center Inc.
Teacher Emariel R. Cuario Learning Area Accounting
LESSON
EXAMPLAR Teaching Date Jan. 10 – 14, 2022 Quarter Third Quarter
Teaching Time 1-5pm No. of Days 1 days

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)

II – CONTENT Branches of Accounting


III – LEARNING RESOURCES
Fundamentals of Accounting Business and Management1
C.References
Title: Branches of Accounting
e. Teacher’s Guide page
2-38
Learner’s materials pages
g. Textbook pages

h. Additional Materials from Learning


Resource (LR) portal

List of Learning Resources for


Development and Engagement Activities

IV – PROCEDURES

Prayer
Checking of Attendance
Recall/Review
Presentation of Objectives

Greetings: How are you class today?


K. Introduction

The students will read and understand the, pages 29-35.

The students will answer the following activity:


Students will answer the Assessment. (page 36-37)

M. Development
What’s In
Student will analyse and answer the Introduction of Accounting

P. Engagement (page 17)

What I Have Learned


Student will answer what they learned (page 34-35)

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:

NOMERTO M. REVILLA JR.


Curriculum Consultant

Checked by:
AILYN RANIDO OCOMEN
SHS OIC, Principal

Approved by:

HYDEE H. MAGTIBAY
School Administrator

Date: _____________________

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