School Rosario National High School
GRADES 1 TO 12
DAILY LESSON LOG
I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies/
Objectives (Write the LC code for
each)
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
4. Additional Materials from
Learning Resource (LR)
portal
B. Other Learning Resources
IV. PROCEDURES
Teacher Maylyn L. Masilang
Teaching Dates and Time Week 6 April 12, 2022
ABM ZOBEL
Wednesday-Thursday 2:00 - 4:00
Grade Level Grade 11
Learning Area FABM 1
Quarter 3RD
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons, exercises and
remedial activities may be done for developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and
competencies and enable children to find significance and joy in learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learners demonstrate an understanding of the accounting equation.
The learners shall be able to solve problems by applying the accounting equation
The learners shall be able to illustrate the accounting equation (ABM_FABM11-IIIb-c-17);
perform operations involving simple cases with the use of the accounting equation (ABM_FABM11-IIIb-c-18)
THE ACCOUNTING EQUATION
The teacher will be instructing students to stand up and remind them to arrange the chairs properly.
The class will be starting with a prayer (via video presentation)
The teacher will remind the students about the new normal classroom set up. Safety and Precautionary
measures about COVID 19 will be posted and discuss to the students:
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Establish safe and secure learning environments to enhance learning through the consistent implementation of
policies, guidelines and procedures.
Remind the students on the different hand gestures in our class
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Use effective verbal and non-verbal classroom communication strategies to support learner understanding,
participation, engagement and achievement.
A. Reviewing previous lesson
or presenting the new lesson
Reviewing the past lesson about Accounting Concepts and Principles by an activity called: PAIKUTIN MO AKO
PARA MAALALA KO! (5mins)
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The students will voluntarily spin the wheel (projected in laptop of a teacher) and answer the given question that
is selected in the wheel. Choices of answer are given in the side of the wheel. For every correct answer of the
students, they will receive a reward.
Identify what principles are the following:
All relevant information should be included in the financial reports= disclosure
Assume that the company will continue indefinitely.= going concern
A Philippine company should report financial statements in pesos.= monetary
Statement of Financial position should be recorded as of December 31, 2015.= time period
A company that purchases furniture should record it at its acquisition price. = cost
*Note: Remind the students after handling the laptop used in spin a wheel, to sanitize hands to ensure
the safety.
Establish safe and secure learning environments to enhance learning through the consistent implementation of policies, guidelines and procedures
B. Establishing a purpose for
the lesson
The teacher will show to the students what are the target objectives of the lesson.
The following are the objectives of the lesson:
 Identify what is asset, liability and owner’s equity
 Illustrate the accounting equation
 Perform equation involving simple cases with the use of accounting equation.
 Appreciate the importance of accounting equation in real life situation
C. Presenting
examples/instances of the
new lesson
Activity: 4A’s
(Scaffold Knowledge Integration)
A group activity and presentation where students make their thinking visible, provide multiple representations
and helps them listen and learn from others.
From primary knowledge and its integration with another subject be enhanced through the following activities:
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•
The students will group into three:
•
1st group (Simple Mathematical Computation)
Directions: Find the missing number with the given equation: (5mins)
A = B+C
1. A =________
B = 150
C = 200
2. A = 3000
B = _____
C = 10000
3. A = 700,000
B = 350,000
C = _______
4. A = ___________
B= 450,000
C = 300,000
5. A= 200,000
B = 150,000
C _________
2nd Group : Complete the table
Directions: Answer the following questions to complete the table:
1.
2.
3.
4.
What are the best things that you received from God?
Do you still need cash even though God has given you the things you want?
In what instances you needed the money?
Where do you usually ask help if you need financial support?
WHAT ARE
THE THINGS
RECEIVED
FROM GOD
DO YOU STILL
NEED CASH?
(YES OR NO)
WHERE DID YOU
USE YOUR
MONEY?
WHERE DO YOU
ASK HELP IF YOU
NEEDED MONEY?
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3rd group
Picture analysis
Guide Question: What are the words that you can best describe each picture in the board.
Give your interpretation for each.
(Balancing)
*Note: student with speech disability may use a sheet of paper to express his/her thoughts about
the given picture;
Student with visual impairment will receive another copy of a picture (a bigger image) so
that he/she will able to analyze the given picture.
Design, adapt and implement teaching strategies that are responsive to learners with disabilities, giftedness
and talents
1st group : (Integration with Mathematics)
2nd group (integration with Values Education and Business FInance)
3rd Group (integration with English, Mapeh(Art),Perdev and TLE)
Differentiated instruction is shown in these activities.
Apply knowledge of content within and across curriculum teaching areas
Rubrics: Cooperation 15pts
Presentation 20pts
Timeliness 5 pts
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Total
40pts
(Activity and Analysis)
Maintain learning environments that promote fairness, respect and care to
encourage learning
Maintain learning environments that nurture and inspire learners to participate,
cooperate and collaborate in continued learning
Apply a range of successful strategies that maintain learning environment that motivate learners to work productively by
assuming responsibility for their own learning. (*differentiated instruction, ICT integration, scaffold knowledge integration
and real life situation are used in this lesson)
*Note: Remind the students after handling the pen/chalk or any materials used in group activity, to
sanitize hands to ensure the safety.
Establish safe and secure learning environments to enhance learning through the consistent implementation of policies, guidelines and procedures.
D. Discussing new concepts
and practicing new skills #1
(Abstraction)
Discussion of accounting equation
Accounting equation:
States that a company’s total assets are equal to the sum of its liabilities and its shareholders’ equity.
A= L + Owner’s Equity
A=L+E
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:Assets= mga ari-arian
Liabilities = pananagutan
Display proficient use of Mother Tongue, Filipino and English to facilitate teaching and learning
*Note: The teacher will use the two language, English and Filipino to easily understand the lesson.
E. Discussing new concepts
and practicing new skills #2
Discuss what is asset, liabilities and owner’s equity.
• Assets are the resources owned and controlled by the firm.
• Liabilities are obligations of the firm arising from past events which are to be settled in the future.
• Equity or Owner’s Equity are the owner’s claims in the business. It is the residual interest in the assets of the
enterprise after deducting all its liabilities.
Sample problem applying Accounting Equation:
Assets invested by the owner
July 1 - Paolo Reyes started a delivery service on July 1, 2013. The following transactions occurred
during the month of July. He invested PHP800,000 cash and Cars amounting to PHP200,000.
Borrowings from the bank
July 2 – Reyes borrowed PHP100,000 cash from PNB for use in his business
Asset purchased for cash
July 7 – Bought tables and chairs from Orocan and paid P45,000 cash.
Assets purchased on account
July 15 – Various equipment were purchased on account from Fortune for PHP55,000
Cash withdrawal by the owner
July 18 – Reyes made a cash withdrawal of PHP5,000 for personal use
Payment of liability
July 20 – The account due to Fortune was paid in cash
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F. Developing mastery
(Leads to Formative
Assessment 3)
(Application)
The teacher will group the class into three.
1st group: Activity name: You Made Me Complete.
Directions: Complete the table: Supply the missing amount that satisfy the basic accounting equation.
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Assets
200,000
?
1,400,000
800,000
?
Liabilities
70,000
40,000
?
?
2,300,000
Owner’s Equity
?
120,000
1,100,000
600,000
7,700,000
2nd group: Case Study:
Malou Cuevas, the owner of Yelley’s Restaurant, reported her business’ assets and liabilities during the first
year of operation. These are the following:
Cash
Tables and chairs
Cooking utensils
Meat cutter
Aircon
Supplies
Cash borrowed from a bank
Cash borrowed from a friend
90,000
20,000
120,000
40,000
70,000
35,000
100,000
30,000
Required:
List all the assets, liabilities and owner’s equity on the table provided
Write the total assets, liabilities and owner’s equity in the accounting equation
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3rd group: Draw Me.
Directions: Draw an illustration of something that is balance or equal and label it using the asset, liabilities and
owner’s equity.
1st group (integration with mathematics)
2nd group (integration with English (comprehension and analysis)
3rd group (integration with Arts)
Rubrics
Timeliness 10pts
Correctness/total points on activity 10points
Cooperation 15pts
Total = 35 points
Differentiated instruction is applied.
Apply knowledge of content within and across curriculum teaching areas
Maintain learning environments that promote fairness, respect and care to
encourage learning
Maintain learning environments that nurture and inspire learners to participate,
cooperate and collaborate in continued learning
Establish safe and secure learning environments to enhance learning through the
consistent implementation of policies, guidelines and procedures
G. Finding practical
applications of concepts and
skills in daily living
In your daily life, give an example or specific situation you can apply the accounting equation (balance)
(students may answers the following😊
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In cooking (right amount of ingredients
Salary received (right budgeting)
(in taking foods/medicines)
(time)
*Answers may vary
What is the importance of knowing the accounting equation relative to our daily routine?
Establish safe and secure learning environments to enhance learning through the
consistent implementation of policies, guidelines and procedures
H. Making generalizations and
abstractions about the
lesson
Explain the quotation and how will you relate it to our topic.
“Life is like accounting everything must be balance”
a. Evaluating learning
b. Additional activities for
application or remediation
Establish safe and secure learning environments to enhance learning through the
consistent implementation of policies, guidelines and procedures
Identification: Identify what is being asked.
1. It is a claim of the owners over the business.
2. These are the resources owned by the business.
3. These are the obligation of the business to paid in the future.
4. Write the accounting equation.
5. If liability is 200,000 and owner’s equity is 50,000, how much is the assets?
Assignment:
Monte Carlo Mendoza, the owner of MTM Food shop, reported her business’ assets and liabilities during the
first year of operation. These are the following:
Cash
Tables and chairs
Cooking utensils
Meat cutter
Aircon
80,000
10,000
110,000
30,000
60,000
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Supplies
Cash borrowed from a bank
Cash borrowed from a friend
25,000
90,000
20,000
Required:
List all the assets, liabilities and owner’s equity on the table provided
Write the total assets, liabilities and owner’s equity in the accounting equation
.
c. REMARKS
d. REFLECTION
A. No. of learners who earned
80% in the evaluation.
B. No. of learners who require
additional activities for
remediation who scored
below 80%
C. Did the remedial lesson
work? No. of learners who
have caught up with the
lesson.
D. No. of learners who
continue to require
remediation
E. Which of my teaching
strategies worked well?
Why did these work?
F. What difficulties did I
encounter which my
principal or supervisor can
help me solve?
G. What innovation or
localized materials did I
use/ discover which I wish
to share with other
teachers?
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PREPARED BY:
MAYLYN L. MASILANG
Teacher III
CHECKED BY:
EVELYN M. CAPONPON
Head Teacher III
ZENAIDA M. DELOS SANTOS PhD
Principal III
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