Grade 12
DAILY LESSON
PLAN
I. OBJECTIVES
A. Content Standards
Performance
Standards
C. Learning
Competencies
B.
Teacher
Group
Time allotment
DANA JIA A. SORIANO
ABM
2:00-3:00 PM, February 23, 2022 (Wednesday)
Grade Level & Section
Learning Area
Quarter
Grade 12-GAS-ABM-A
Fundamentals of Accountancy,
Business, and Management 2
1st Sem/2nd Quarter/WEEK 3
The learner acquires knowledge of the sound principles of taxation, its purpose, and preparation of forms
and payment of taxes.
The learner be able to solve gross taxable income and tax due.
The learner:
a. defines income and business taxation and its principles and processes;
b. explains the procedure in the computation of gross taxable income and tax due; ABM_FABM12-IIhj17
GAD/Value
Integration
II. CONTENT
INCOME AND BUSINESS TAXATION
III. LEARNING
RESOURCES
A. References
1. Teachers Guide pages
2. Learner’s Material
pages
B. Other Resources
Simplified Procedural Handbook on Income Taxation by Nick Aduana, pages 197-567
Fundamentals of Accountancy, Business and Management 2 Quarter 2 – Module 8.1: Income and Business
Taxation, pages 5-7
Online Sources
D.
IV. PROCEDURES
A. Reviewing
previous lesson or
presenting the
new lesson
B. Establishing a
purpose for the
lesson
Collaboration/ Shared Decision Making / Weighing and Choosing Important Contents
ELICIT
ENGAGE
The learners will play CROSSWORD PUZZLE. The teacher will flash localized questions
and the learners will identify basic terminologies determined by the statements or hints.
This will serve as review of the previous lessons.
The teacher will show pictures in the locality, as well as projects offered in remote and
ancestral lands. The learners will identify which local government agencies are involved in
such projects/accomplishments.
Grade 12
DAILY LESSON
PLAN
C. Presenting
examples/instance
s of the new
lesson
D. Discussing new
concepts and
practicing new
skills #1
E. Discussing
new
concepts
and
practicing
new
skills #2
F. Developing
mastery
G. Finding practical
application of
concepts and
skills in daily
living
H. Making
generalization and
abstractions about
the lesson
I. Evaluating
learning
Teacher
Group
Time allotment
DANA JIA A. SORIANO
Grade Level & Section
ABM
Learning Area
2:00-3:00 PM, February 23, 2022 (Wednesday)
Quarter
Grade 12-GAS-ABM-A
Fundamentals of Accountancy,
Business, and Management 2
1st Sem/2nd Quarter/WEEK 3
The teacher will link the result of the previous activity to INCOME AND BUSINESS
TAXATION which state that taxes are the lifeblood of the government. Without taxes,
government agencies and instrumentalities will not be able to operate. And that taxes come
from the people exercising business of profession inside or outside the Philippines.
The teacher will introduce the concepts included in the formula for the computation of tax
due.
EXPLORE
The teacher will also introduce the list provided by law for allowable deductions.
The teacher will show itemized de minimis benefits.
EXPLAIN
The learners will analyze common and/or local de minimis benefits received by employees.
ELABORATE
EVALUATE
The teacher will show a sample computation of:
1. Allowable deductions;
2. Gross Taxable Income;
3. Tax Due.
The teacher will show a list and ask learners which among the following qualifies as de
minimis benefits for deduction.
Grade 12
DAILY LESSON
PLAN
K. Additional
activities for
application or
remediation
Teacher
Group
Time allotment
EXTEND
DANA JIA A. SORIANO
ABM
2:00-3:00 PM, February 23, 2022 (Wednesday)
Grade Level & Section
Learning Area
Quarter
Grade 12-GAS-ABM-A
Fundamentals of Accountancy,
Business, and Management 2
1st Sem/2nd Quarter/WEEK 3
The procedure for the assignment will be flashed on the screen: The learners will choose
whether to accomplish a deposit slip online or handwritten, in banks or local padala
centers. They must submit such assignment on before February 25, 2022, Friday.
DANA JIA A. SORIANO
RACQUEL C. DELA CRUZ
TOMAS G. FERRER JR.
SHS TEACHER
ASSISTANT PRINCIPAL II
PRINCIPAL IV