Republic of the Philippines
Department of Education
Region IV-A CALABARZON
Cainta, Rizal
Name: Katherine Cajoles
Instructor: Ms. Marjorie Luna
Batch: 40
Course: CTP-SEP
Schedule: Sunday 8am-5pm
Course Title: Fundamentals
Business and Management 1
I.
of
Accountancy,
Content: The Accounting Equation
Content Standards: The learners demonstrate an understanding of the basic accounting equation.
Performance Standards: The learners shall be able to solve problems applying the accounting
equation.
Learning Competencies: The learners…
 Define accounting elements. Identify and describe each accounting elements.
 Perform operations involving simple cases with the use of accounting equations.
II.
Subject Matter:
A. Topic: The Accounting Equation
B. Reference:
 K to 12 BASIC EDUCATION CURRICULUM SENIOR HIGH SCHOOL – ACCOUNTANCY,
BUSINESS AND MANAGEMENT (ABM) SPECIALIZED SUBJECT, pages (2-3)
 Fundamentals of Accounting- Basic Accounting Principles Simplified for Accounting StudentsDonatila Agtarap-San Juan, Chapter 02- The Accounting Equation, pages (19-31)
C. Materials:
 Projector
 Powerpoint
 Whiteboard Markers
 Printed practice and assessment test.
D. Time Duration: 1-2 Hours
III.
Learning Activities
A. Daily Routine
 Greetings
 Checking of attendance
 Classroom Management