GRADES 1 TO 12
DAILY LESSON LOG
School
Teacher
Teaching Dates and Time
HOLY CROSS ACADEMY
MR. EARL MICHAEL S. MAROON
JUNE 10-14, 2019; MTTH 10:00-11:00 A.M.
Session 1
I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies/
Objectives(Write the LC code for each)
II. CONTENT
IV. 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
V. PROCEDURES
A. Reviewing previous lesson or
presenting the new lesson
Session 2
Session 3
Grade Level
Learning Area
12
Quarter
1
Fundamentals of ABM1
Session 4
Session 5
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 definition, nature, function, and history of accounting
Cite specific examples in which accounting is used in making business decisions.
Define accounting ABM_FABM11-Ia-1
Describe the nature of Accounting
ABM_FABM11-Ia-2
Explain the functions of accounting in
business ABM_FABM11-Ia-3
Narrate the history/origin of
accounting ABM_FABM11-Ia-4
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach in the CG, the content can be tackled in a week or two.
The definition, nature, function, and history of accounting
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in learning. Ensure that there is a mix of concrete and manipulative
materials as well as paper-based materials. Hands-on learning promotes concept development.
Curriculum Guide ABM_FABM11-Ia-1
ABM_FABM11-Ia-2
ABM_FABM11-Ia-3
ABM_FABM11-Ia-4
These steps should be done across the week. Spread out the activities appropriately so that students will learn well. Always be guided by demonstration of learning by the students which you can infer from formative assessment
activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes, and draw conclusions about what they learned in relation to their life
experiences and previous knowledge, indicate the time allotment for each step.
 Greetings
 Greetings
 Greetings
 Greetings
 Attendance
 Attendance
 Attendance
 Attendance
 Ask the students if they have knowledge on
 What are the natures of
 Define accounting
 Explain the functions of accounting
accounting
B. Establishing a purpose for the
lesson
Ask the students if their families are running a
business enterprise and encourage them to share
their experience or knowledge about basic business
activities.
C. Presenting examples/instances of
Discuss the concept of accounting and its role to
Group the students into five groups and
have a draw lot about accounting
nature.
1. as a process
2.as an art
3. as a means not an end
4.deals with financial information and
transactions
5. as an information system and let
them explain each of the nature.
Site some examples of why accounting
Group the students into five groups
and ask them to enumerate the
benefits of accounting.
Analyze and discuss the benefits of
accounting?
Ask the students to share their
known history of something.
Is anyone knows or had an idea
Page 1 of 4
Session 1
the new lesson
D. Discussing new concepts and
practicing new skills #1
business.
Deliver the definitions of accounting by FAS, FRBS,
AAA and AICPA
Session 2
Session 3
Session 4
is
1. a process
2. an art
3. a mean not an end
4.dealing with financial information and
transactions
5.an information system and let them
explain each of the nature.
Discuss the nature of accounting.
1. as a process
2.as an art
3. as a means not an end
4.deals with financial information and
transactions
5. as an information system and let
them explain each of the nature.
accounting given by the students.
on where and when accounting
originate? Explain that even
accounting has a history and its
already present even at the first
civilization.
Discuss the objectives of Accounting
Discuss the history of Accounting
and who is Fra Luca Paciolli
Let the students account on where
they usually put their daily allowance
and share it to class.
Why do you think we need to be
aware of the history of accounting
before we move forward to the
basic concepts of accounting?
Are you being asked by your parents
if where did you put your allowance
for that day? Will you continue
spending still that way or will you
change your spending?
Is it important for you to properly
account your allowance?
Enumerate and explain the function of
accounting in business.
What do you think are the most
important part of the history of
accounting?
Who are the most influential and
has a greater contribution on the
advancement of accounting?
Session 5
E. Discussing new concepts and
practicing new skills #2
F. Developing mastery
(Leads to Formative Assessment 3)
G. Finding practical applications of
concepts and skills in daily living
Knowing what accounting is, are you practicing
already accounting in your own allowance though you
are not aware that it is already accounting?
H. Making generalizations and
abstractions about the lesson
In your own words, what is accounting?
In dealing with your daily allowances
and with your business or home
budgeting, how can accounting be a
process, an art, means not an end, and
an information system?
What are the natures of accounting?
I. Evaluating learning
Multiple Choices.
1. Which of the following is an appropriate
definition of accounting?
a)
A means of recording
transactions and keeping records
b)
Electronic collection,
organization, and communication of vast
amounts of information
c)
The interconnected network of
Determine the nature of accounting that
is shown in the following statement.
1. The users then take their own
decisions on the basis of such
information. So, it can be said that mere
keeping of accounts can be the primary
objective of any person or entity.
2. Accounting is recognized and
characterized as a storehouse of
Group the students into five. And
ask them to narrate the history of
accounting.
Rubrics:
Content: 50%
Presentation:50%
Page 2 of 4
J. Additional activities for application
or remediation
Session 1
Session 2
subsystems necessary to operate a
business
d)
The measurement, processing,
and communication of financial information
about identifiable economic entity
2. Which accounting process is the
recognition or non-recognition of business
activities as accountable events?
a)
Communicating
b)
Identifying
c)
Measuring
d)
Recording
3. Accounting is a service activity. Its
function is to provide
a)
Qualitative information
b)
Quantitative and qualitative
information
c)
Quantitative information
d)
None of the above
4. The communication phase of accounting
is accomplished by
a)
Processing data
b)
Recording data
c)
Reporting to decision makers
d)
Storing data
5. The measurement phase of accounting
is accomplished by
a)
Processing data
b)
Recording data
c)
Reporting to decision makers
d)
Storing data
Make a research on the nature of
accounting.
information.
3. It follows some definite steps like
collection of data recording,
classification, summarization,
finalization and reporting.
4. It does not deal with non-monetary
information of non-financial aspect
5. Accounting is a systematic method
consisting of definite techniques and its
proper application requires applied skill
and expertise.
Make a research on the functions of
accounting in business
Session 3
Make a research on the history of
accounting
Session 4
Session 5
Make a research on the branches
of accounting.
VI. REMARKS
VII.
REFLECTION
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help your instructional supervisors can provide
for you so when you meet them, you can ask them relevant questions.
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
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Session 1
Session 2
Session 3
Session 4
Session 5
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?
Prepared by:
EARL MICHAEL S. MAROON
INSTRUCTOR
Noted:
PRINCIPAL
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