SEMI-DETAILED LEARNING PLAN
Name of Teacher: Shiny Rose D. Esquilla
Subject: FUNDAMENTALS OF ACCOUNTING
Grade Level:11 Quarter: 1ST
UNIT TOPIC
Content Standard: The learners demonstrate an understanding of…
the definition, nature, function, and history of accounting
Performance Standard: The learners are able to…
cite specific examples in which accounting is used in making business decisions
Unit Standard
Lesson
1
Number
The learner will be able to:
Learning
Acquisition
Competencies
Make
Meaning
Transfer
Week: 1-2
Define accounting
Describe the nature of accounting
The student will understand that:
The students in the long run will be able to independently use their
learning to:
Learning
Targets
Narrate the history/origin of accounting
1. I can Define accounting
2. I can Describe the nature of accounting.
3. I can Narrate the history/origin of accounting.
Resources
Needed:
Fundamentals of Accountancy, Business and Management 1
• K to 12 BEC CG: ABM_FABM11-IIIa-1, 2, 4, 7, 8
Elements of
the LP
EXPLORE
Most Essential Learning Competencies (MELCs)
Tugas, F., Salendrez, H., & Rabo, J., Manaligod, M.G., ed. Senior High School
Fundamentals of Accountancy, Business and Management 1 Textbook. Vibal Group
Florendo, J. (2016) Fundamentals of Accountancy, Business and Management 1. Rex
Book Store
https://www.investopedia.com/terms/b/business.asp
https://www.abcteach.com/documents/clip-art-box-bw-I-abcteachcom-29846
METHODOLOGY
Day
1
Lesson 1 -- Accounting Introduction
ACTIVITY 1: Finder’s Keepers:
The following are jumbled letters, arrange them to form a word.
ACTIVITY 2
FIRM UP
Define the concept of accounting
ACTIVITY 3: CONCEPT MAPPING
GENERATE AND LINK! What thoughts come out of your mind when you hear the
word ‘accounting.’ What terms you think it is related to? On your answer sheet,
copy the graphic organizer below. Then using your prior knowledge, generate ideas
about accounting and write them inside the empty shapes. Add and connect more
shapes if you have to.
ACTIVITY 4: DEFINING BY CONNECTING
On your answer sheet, copy the accounting definition fragments placed under
columns A and B below. Then read each one carefully. Using a line, connect one
fragment in column A to another fragment in column B to form one correct
accounting definition. Do it from number 1 through 5
identify the nature of accounting in view of its definitions
. DEEPEN
2
ACTIVITY 5: LETTER PUZZLES
Accounting definitions present features that describe the very nature of
accounting. Figure out what these features are by completing the letters of each
puzzle below. Write the complete word on your answer sheet. Note that
corresponding to each puzzle are phrase clues for your additional help. Have fun!
ACTIVITY 6
TRANSFER
Make a timeline of the history/origin and developments of accounting;
business/career
choice
ACTIVITY 7
ASSESSMENT MATRIX
Acquisition
ASSESSMENT
A.1 identify
areas for
improvement,
development,
and growth.
Type
Format: FORMATIVE
Assessment criteria:
Type:
Format: FORMATIVE
Assessment criteria:
Make
Meaning
MM 1. align
one’s PECs
according to
his/her
business/career
choice
Transfer
T.1 create a
plan of action
that ensures
success of
his/her
business/career
choice
Type:
Format:
Assessment Criteria:
Type:
Format:
Assessment Criteria:
Type: Preparation of a Plan of Action Directions:
Format: INDIVIDUAL PERFORMANCE TASK
Criteria: Scoring rubrics.
Type: ESSENTIAL QUESTIONS
Format: FORMATIVE
Criteria:
ASSIGNMENT
DAY
1