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I. Objectives
At the end of the lesson the learners are expected to:
a. Understand the purpose and importance of accounting.
b. Know the different users of accounting and the history of accounting.
c. Define accounting and know the objective of accounting.
d. Identify types or form of accounting information.
II. Subject Matter
a. Topic: Introduction to accounting
b. Reference: Fundamentals of Accountancy, Business and Management 1(Joselito Guardainez
Florendo) K12
c. Materials: marker, chalk, blacked board or whiteboard, power point presentation, projector,
III. Procedure
a. Learning Activities
1. Prayer
Let’s all stand up and pray the “Our father”
That will be done by your classmate’s lead
2. Greeting
(One student will lead the prayer, everyone will
stand up) In the name of the father and the of the
son, and the holy spirit….
Good morning Sir, we are doing just fine as ever…
Good morning class! How’s your day today?
3. Reminding of class rules
Before we start, I would like to remind you
About the rules that you will be following
Inside my class.
1. No one shall transfer to another seat and
get out without the permission from the
2. Cell phones must be in silent mode and put
It inside the bag.
3. Listen attentively and participate in any
given activities.
4. Keep the classroom as clean as possible.
Alright, did you understand what I am saying?
Before we sit down, please pick-up the pieces
of trash you see around and under your chairs
and then arrange your chairs respectively.
Please hide the unnecessary things that are
not related to our subject.
Yes sir…..
4. Checking of attendance
None sir…
Are there any absent in the class today?
(Everyone will take a round of applause)
Good! Because everyone is present today, lets
give ourselves a big round of applause!
5. Motivation
(all should participate)
Before we discuss our topic, I will ask question,
for who is one of the most successful business
man in the Philippines?(
Name any…
(Depend on the person they known foe)
How about in the entire word, most successful
e.g. Mark Zuckerberg (facebook)
Bill Gates (Microsoft)
Donald Trump
Name any Succesful business establish in the
How About USA
B. Lesson Proper
1. Presentation
( A short review on previous discussion)
Ok let’s proceed to our new topic.
Understand sir & no more question…
Do you have any idea about our discussion
for today based on or behind the success of
a person or business?
It’s about accounting..
Very good! Our topic for today is introducetion to accounting.
Ok sir..
2. Discussion
Introduction to accounting
I will discuss and explain:
 Introduction to accounting
 Enumerate transaction takes place in a
business every day.
 Keeping proper accounts help the
owner of the business.
 Users of accounting
 Accounts provide useful information.
 History of accounting
 Accounting is written since the ancient
 Many evidence are available of that
accounts were maintain in.
 Many evidence are found in.
 Meaning of accounting
 Accounting is the process of
a. Identifying
b. Measuring in terms of money
c. Recording
d. Classifying
e. Summarizing
f. Analyzing and interpreting
 Objective of accounting
 The aim of accounting is (Maintenance
 Financial position-balance sheet)
 Calculation of profit loss)
 To provide information to know the
efficiency of the managers.
 To provide the necessary information
for the preparing.
 To provide useful information to the
government for taking proper decision.
Types or form of accounting
 Accounting starts with identification of
financial transcation.
 Trasnsaction which are not financial
are not included in the accounting
 Advantages of accounting
 The owner of the business can get
accounting information, whenever
required by maintaining accounts.
3. Analysis
Why is accounting important?
Any answer (depend on their own
Accounting play a vital role in running a
business because it helps you track income
and expenditures, ensure statutory compliance and provide investors management
and government with quantitative financial
information which can be used in making
business decision.
4. Abstraction
Students group yourselves into 4 according
to your answer before (Motivation question)
group 1 (to those who answer the successful
businessman in the Philippines, group 2
(successful businessman in the world
Group 3 (successful business in the Philippines, group 4 (successful business in USA.
We will sir…
Differentiated question.
Group 1. List down related word to
Accounting ( make a fishbone)
Group 2. List down successful business in
Surigao City that has an accounting
Section or department.
Group 3. List down at least five profession or
Group 1, ok sir…
Group 2, ok sir…
Group 3, ok sir…
Job related to accounting.
Group 4. Make a poem about accounting.
(10 minutes to answer)
Group 4, ok sir
( Show rubrics in power point of how to
rate the performance of its group)
Ok done or not Its group should perform or
Explain the assigned task in front of your
classmate and make a modified clap after
the performance( other group will
rate the performance.
Okay class congrats to all the group you did
a very great performance and all of you actively participated, a round of applause to
every one.
(students performing and clapping)
5. Valuing
Now that you have already known the importance of accounting and now that you
have already know also that it is one of the
noblest profession, any of you here have a
parents that work as an accountant, accounting staff, accounting clerk, or any
profession related to accounting. Or
any relative working in a bank.
Me sir..
My mother..
My father..
My aunt..
My uncle..
My sister…
My cousin…
6. Application
Make a research on making a statement of
Account, and make your own statement of
Account assuming that you have a small
Business (sari sari store) a simple statement
Account only, and submit it on the next
IV. Evaluation
Enumerattion (in a ½ sheet of paper)
1. Write down at least two meaning of accounting.
2. Two (2) user of accounting information.
3. Two (2) objective of accounting.
V. Assignment
The assignment is the research from the application.
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