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Instructional Objectives (IOs)/Intended Learning Outcomes (ILOs): At the end of the lesson,
100% of the students can:
1. Differentiate normal and abnormal loss in terms of treatment in cost of production
report;
2. Identify what are the different points of loss in production through tabular
presentation;
3. Compute for equivalent units of production and adjusted unit cost for cost of
production report; and
4. Display moral values and life lessons that can be grasped from the lesson.
Resources:
Mejorada (4th Edition). Cost Accounting. Quezon City: Goodwill Trading Co.
Cabrera, ME. (2018-2019). Cost Accounting and Control. Manila: GIC Enterprises
Materials: Textbook, Lecture Notes, PowerPoint Presentation Printed Exercise Problems and
Calculator, Video Presentation
Instructional Activities/Procedure:
1. Introduction
2-minute prayer.
Review of the past lesson.
Present the intended learning outcomes of this topic.
2. Interaction
Define and differentiate the two types of losses. Ask a student to discuss it first, then
to be expounded further by the teacher.
Discuss the points of loss through filling up a table. Illustrate further using realistic
examples on the occurrences of loss through video presentation
Solve for the equivalent units of production of a sample problem. Let students
compute first and further discuss. Demonstrate computation of adjusted unit cost
using the same problem
3. Integration
Give an exercise problem on the computation of EUP and cost of production report
with normal losses. Give the students 2 minutes to read the problem, 5 minutes to
answer on their own paper and another 5 minutes to compare and discuss their
answer to their student partner. The teacher then selects 4 representatives from the
class to solve on the board simultaneously and facilitate the students in criticizing
each other’s answer to arrive at the correct answer.
Give another 10 minutes for students to incorporate situational and real business
conditions in the problem and the business and moral lessons from these
circumstances
Evaluation/Assessment:
Problem Solving
(3-2-1) – 3 things you have understood, 2 things not clear to you and 1 thing moral
value/life lesson/social significance you have realized
Closing Prayer.