DAILY LESSON LOG/PLAN

Teacher Jovelyn I. Vinluan Grade Level 11

Learning Area Fundamentals of Accountancy, Business and Management 2 Section/s ABM 11
Moncada National HS Teaching Week Week 5, Days 1-4 Quarter 3

DAY MONDAY TUESDAY WEDNESDAY THURSDAY

I. OBJECTIVES The learner demonstrates an understanding of the components and the structure of a CFS that will equip him/her in the preparation of the said
A.Content Standards financial report
B.Performance The learners are able to solve exercises and problems that require preparation of a CFS
Standards
C. Learning The learners should be able to:
Competencies /  discuss the components and structures of a CFS ABM_FABM12-If-10
Objectives  prepare a CFS ABM_FABM12-If- 11

Specific Learning Objectives:

II. CONTENT CFS (Cash Flow Statement)

III. LEARNING RESOURCES
A.References
1. Teacher’s Guide K12 Most Essential Learning Competency (MELC)
2. Learners’ Materials Self-Learning Module –Fundamentals of Accounting Business and Management 2, Quarter 3 – Module 4
3. Textbook Fundamentals of Accountancy, Business and Management 2, Beticon, Josefina L., et.al, Vibal Group, Inc.
B. Other Learning
Resources N/A
IV. PROCEDURES
A. Reviewing the The teacher will ask the learners to The teacher will ask the learners to The teacher will ask the learners to A. Classify if the following cash
previous Lesson / identify the accounts under SCE or identify the different components of CFS? identify the three classifications of cash transactions is operating, investing, or
Presenting the New Statement of Changes in Equity. flow activity, financing activity. Write OP for operating,
Lesson (Answers: operating, investing, and INV for investing, or FIN for financing.
financing)
B. Establishing a The teacher will introduce the topic The teacher will introduce the topic The teacher will introduce the topic The teacher will introduce the topic
purpose for the and present the objectives of the and present the objectives of the and present the objectives of the and present the objectives of the
lesson lesson using a PowerPoint lesson using a PowerPoint lesson using a PowerPoint lesson using a PowerPoint
presentation. presentation. presentation. presentation.
 prepare a CFS  prepare a CFS
ABM_FABM12-If- 11 ABM_FABM12-If- 11

C. Presenting examples/ Group Activity: ACTIVITY 1

instances of the new Test your instinct on this task. The following data are taken from the
lesson Put a check if the following transaction is records of AinSoft Gaming Corp.
operating, investing, or financing activity. Identify the cash flow activity for each
transaction, and write (+) if it is inflow, or
(-) if outflow.

Guide Question/s:
1. How did your group come up with your
answers?

D. Discussing new The teacher shall discuss the Cash Flow The teacher shall discuss the three
 concepts and Statement. classifications of cash flow activity,
practicing new skills namely, operating, investing, and
#1 financing. Each classification has both
cash inflows and outflows in them.
E. Discussing new  
concepts and
practicing new skills
#2
F. Developing mastery Activity: Determine whether the Activity: Activity:
transaction is cash inflow or outflow. The following data are taken from the The following data are taken from the
records of Mr. Dunkin Bakery. Mr. Baker records of AbyGala Events. Ms. Abegail has
has beginning cash balance on January 1, a beginning cash balance on January 1,
2018, of P 32,346. 2020, of P56,908.
Required: A. Complete the table below. Identify if the
1. Prepare CFS for the year ended transactions are for operating, investing,
December 31, 2019. or financing and put (+) if it is cash inflow.
or (-) if outflow.

G. Finding practical The teacher asks the following questions: The teacher asks the following questions: The teacher asks the following questions:
applications of 1. As students, identify the inflows and 1. What is the importance of knowing the 1. What will happen if businesses do not
concepts and skills in outflows of your daily allowance (baon). inflows and outflows of your daily make a statement of cash flows?
daily living allowances (baon)?
H. Making The teachers ask the following: Learning is a give-and-take relationship.
generalizations and 1. What are the different components of It’s your turn to discuss something about
abstractions about CFS? the lesson. Give your simple explanations
the lesson of the concepts below.
1. What are the operating activities?
2. What are investing activities?
3. What are financing activities?
I. Evaluating learning Identify the cash flow activity for each Prepare March 31,2020 CFS for Fabulous Activity: Activity:
transaction, and (+) if it is inflow or (-) if Nails. Ms. Fab has a beginning cash Prepare cash flow statement for the year Practice makes perfect! Let’s do more!
outflow. balance April 1, 2019 of P 25,000. ended June 30, 2020. The following data are taken from the
records of Rapsa Pares and Goto. Rapsa
has beginning cash balance on April 1,
2019, of P 24,567.
 Required:
1. Compute for Net Cash Flow from
Operating Activities.
2. Compute for Net Cash Flow from
Investing Activities.
3. Compute for Net Cash Flow from
Financing Activities.
4. Prepare cash flow statement for the
year ended March 31, 2020.

J. Additional activities  
for application of
remediation
V. REMARKS
VI. REFLECTION

FOR REFLECTION: B. Did the remedial lesson work? How many caught up with the lesson? D. What difficulties did I encounter which my principal or supervisor can help me solve?
A. No. of learners who C. Which of my teaching strategies worked well? Why did this work? E. What innovation or localized materials did I use / discover which I wish to share with
 learned in the evaluation other teachers?
 require additional remediation activities
 continue to require remediation

Prepared by: Checked: Noted:

JOVELYN I. VINLUAN NESTOR M. BAUTISTA, PhD MARIA GRACIA B. LEDESMA

Teacher II Master Teacher I Principal I