DLL for Fundamentals of ABM

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GRADES 1 TO 12
DAILY LESSON LOG
School PEDRO E. CANDIDO MEMORIAL NATIONAL HIGH SCHOOL Grade Level 11
Teacher MAY GRACE E. MACAWILE Learning Area Fundamentals of ABM1
Teaching Dates and Time February 13-17, 2022; MW 10:00-12:00 A.M. Quarter 1
Session 1 Session 2 Session 3 Session 4 Session 5
I. OBJECTIVES 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.
A. Content Standards The definition, nature, function, and history of accounting
B. Performance Standards Cite specific examples in which accounting is used in making business decisions.
C. Learning Competencies/
Objectives(Write the LC code for each)
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
II. CONTENT
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
IV. LEARNING RESOURCES 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.
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 Curriculum Guide ABM_FABM11-Ia-1 ABM_FABM11-Ia-2 ABM_FABM11-Ia-3 ABM_FABM11-Ia-4
V. PROCEDURES 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.
A. Reviewing previous lesson or
presenting the new lesson
 Greetings
 Attendance
 Ask the students if they have knowledge on
accounting
 Greetings
 Attendance
 Define accounting
 Greetings
 Attendance
 Explain the functions of accounting
 Greetings
 Attendance
 What are the natures of
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.
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.
Group the students into five groups
and ask them to enumerate the
benefits of accounting.
Ask the students to share their
known history of something.
C. Presenting examples/instances of Discuss the concept of accounting and its role to Site some examples of why accounting Analyze and discuss the benefits of Is anyone knows or had an idea

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the new lesson business. 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.
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.
D. Discussing new concepts and
practicing new skills #1
Deliver the definitions of accounting by FAS, FRBS,
AAA and AICPA
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.
Discuss the objectives of Accounting Discuss the history of Accounting
and who is Fra Luca Paciolli
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?
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?
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?
H. Making generalizations and
abstractions about the lesson
In your own words, what is accounting? What are the natures 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?
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?
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
Enumerate and explain the function of
accounting in business.
Group the students into five. And
ask them to narrate the history of
accounting.
Rubrics:
Content: 50%
Presentation:50%

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Session 1 Session 2 Session 3 Session 4 Session 5
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
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.
J. Additional activities for application
or remediation
Make a research on the nature of
accounting.
Make a research on the functions of
accounting in business
Make a research on the history of
accounting
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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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:
MAY GRACE E. MACAWILE
TEACHER II
Noted:
ROSE A. AUTOR
MT-II /SHS Coordinator