School SAN PEDRO APARATDO NATIONAL HIGH SCHOOL Grade Level 11

GRADES 1 TO 12 Teacher MARILYN N. TAMAYO Learning Area Fundamentals of ABM1

Tuesday Wednesday Thursday Friday

A. Content Standards The learners demonstrate an understanding of the definition, nature, function, and history of accounting.
B. Performance Standards The learners shall be able to cite specific examples in which accounting is used in making business decisions.
C. Learning Competencies/ Define accounting Describe the nature of Accounting Explain the functions of accounting in Narrate the history/origin of
Objectives(Write the LC code for each) ABM_FABM11-Ia-1 ABM_FABM11-Ia-2 business ABM_FABM11-Ia-3 accounting ABM_FABM11-Ia-4

II. CONTENT
The definition, nature, function, and history of accounting
III. LEARNING RESOURCES
A. References
1.Teacher’s Guide pages
2.Learner’s Material pages
3.Textbook pages Fundamentals of ABM1, Joselito G. Fundamentals of ABM1, Joselito G. Fundamentals of ABM1, Joselito G. Fundamentals of ABM1, Joselito G.
Florendo pages 1-2 Florendo page 3 Florendo page 4 Florendo page 5
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
IV. PROCEDURES
A. Reviewing previous lesson or  Greetings  Greetings  Greetings  Greetings
presenting the new lesson  Attendance  Attendance  Attendance  Attendance
 Ask the students if they have  Define accounting  What are the natures of accounting?  Explain the functions of accounting
knowledge on accounting
B. Establishing a purpose for the Ask the students if their families are Group the students into five groups Group the students into five groups and Ask the students to share their known
lesson running a business enterprise and and have a draw lot about ask them to enumerate the benefits of history of something.
encourage them to share their accounting nature. accounting.
experience or knowledge about basic 1. as a process
business activities. 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.
C. Presenting examples/instances of Discuss the concept of accounting and Site some examples of why Analyze and discuss the benefits of Is anyone knows or had an idea on
the new lesson its role to business. accounting is accounting given by the students. where and when accounting originate?
1. a process Explain that even accounting has a
2. an art history and its already present even at
 Tuesday Wednesday Thursday Friday
3. a mean not an end the first civilization.
4.dealing with financial information
and transactions
5.an information system and let
them explain each of the nature.
D. Discussing new concepts and Deliver the definitions of accounting by Discuss the nature of accounting. Discuss the objectives of Accounting Discuss the history of Accounting and
practicing new skills #1 FAS, FRBS, AAA and AICPA 1. as a process who is Fra Luca Paciolli
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.
E. Discussing new concepts and
practicing new skills #2

F. Developing mastery
(Leads to Formative Assessment 3)

G. Finding practical applications of Knowing what accounting is, are you In dealing with your daily allowances Let the students account on where they Why do you think we need to be aware
concepts and skills in daily living practicing already accounting in your and with your business or home usually put their daily allowance and of the history of accounting before we
own allowance though you are not budgeting, how can accounting be a share it to class. move forward to the basic concepts of
aware that it is already accounting? process, an art, means not an end, accounting?
and an information system?
H. Making generalizations and In your own words, what is accounting? What are the natures of accounting? Are you being asked by your parents if What do you think are the most
abstractions about the lesson where did you put your allowance for important par t of the history of
that day? Will you continue spending accounting?
still that way or will you change your Who are the most influential and has a
spending? greater contribution on the
Is it important for you to properly advancement of accounting?
account your allowance?
I. Evaluating learning QUIZ QUIZ Enumerate and explain the function of Group the students into five. And ask
accounting in business them to narrate the history of
accounting
Rubrics:
Content: 50%
Presentation:50%
J. Additional activities for application Make a research on the on the nature of Make a research on the functions of Make a research on the history of Make a research on the branches of
or remediation accounting. accounting in business accounting accounting.

V. REMARKS
VI. REFLECTION
 Tuesday Wednesday Thursday Friday
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 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: Check by: Noted:

MARILYN N. TAMAYO REYNALDO M. CAPALES ARLENE A. ABIANG