University of Perpetual Help System Laguna

Minante Uno, Cauayan City, Isabela

BASIC EDUCATION DEPARTMENT
Senior High Level
A.Y 2017 - 2018
ISABELA CAMPUS

DAILY LESSON LOG IN Fundamentals of Accountancy and BM2 WEEK 1

Grade 11 to 12 SCHOOL University of Perpetual Help System Isabela Campus Grade and ABM12A & ABM12B
DAILY LESSON LOG Section:
TEACHER ARIES GONZALES CARAGAN,RCA,CPA Learning Area Fundamentals of Accountancy and
BM 2

OBJECTIVES July 3, 2017 July 4, 2017 July 5, 2017 July 6, 2017

A. Content Standards The learners demonstrate an understanding of account titles under the assets, liabilities, and capital accounts of the Statement of Financial
Position, namely, cash, receivables, inventories, prepaid expenses, property plant and equipment, payables, accrued expenses, unearned
income, long term liabilities and capital that will equip him/her in the preparation of the SFP using the report form and account form.
B. Performance Standards The learners shall be able to solve exercises and problems that require preparation of an SFP for a single proprietorship with proper
classification of accounts as current and noncurrent using the report form and the account form.
C. Learning Competencies The learners: The learners: The learners: The learners:
Identify the elements of the Identify the elements of the Prepare the SFP of a single Prepare the SFP of a single
SFP and describe each of SFP and describe each of proprietorship. proprietorship.
them. them. Prepare the SFP using the Prepare the SFP using the report
Classify the elements of Classify the elements of the report form and the account form and the account form with
the SFP into current and SFP into current and form with proper proper classification of items as
noncurrent items. noncurrent items. classification of items as current and noncurrent
current and noncurrent

Write LC Code for each ABM_FABM12-Ia-b-1/ ABM_FABM12-Ia-b-1/ ABM_FABM12-Ia-b-3/ ABM_FABM12-Ia-b-3/

ABM_FABM12-Ia-b-2 ABM_FABM12-Ia-b-2 ABM_FABM12-Ia-b-4 ABM_FABM12-Ia-b-4
LEARNING
RESOURCES/Ref.
1. Teachers Guide pages
2. Learners Material
pages
3. Textbook pages

PROCEDURES/LEARNI Lecture-Discussion of the Lecture-Discussion of the Lecture-Discussion of the SFP Lecture-Discussion of the SFP of a
NG ACTIVITIES elements of SFP elements of SFP of a single proprietorship. single proprietorship.

ASSESSMENT Diagnostic Quiz Diagnostic Quiz Diagnostic Quiz Diagnostic Quiz

Sample of Assessment 1. What are the elements of 1. What are the elements 1. Prepare the SFP of a 3. Prepare the SFP of a single
Activity the SFP and describe them. of the SFP and describe single proprietorship proprietorship
them 2. Prepare a classified 4. Prepare a classified
statement of financial statement of financial
position position

REMARKS
No. of Learners w/in
Mastery level
No. of learners for
remediation
OTHER ACTIVITIES Prepare a classified statement Prepare a classified statement Prepare the SFP of a single Prepare the SFP of a single
of financial position of financial position proprietorship. proprietorship.
Prepare a classified statement of Prepare a classified statement of
financial position financial position
Prepared by: Checked by:

ARIES G. CARAGAN,RCA,CPA MICHELLE B. ESTILLORE, RN, MAN, MAEd.