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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 10, 2017 July 11, 2017 July 12, 2017 July 13, 2017
A. Content Standards The learners demonstrate an understanding of the service income and operating expenses of a service business as well as the sales, contra
sales, purchases, contra purchases accounts, cost of goods sold and general administrative and selling expenses of a merchandising
business that will equip him/her in the preparation of the SCI for both service and merchandising businesses.
B. Performance Standards The learners shall be able to solve exercises and problems that require preparation of SCI for a service business and a merchandising
business.
C. Learning Competencies The learners: The learners: The learners: The learners:
Identify the elements of Identify the elements of the Prepare an SCI for a service Prepare an SCI for a service
the SCI and describe each SCI and describe each of business using the single- business using the single-step
of these items for a these items for a service step approach approach
service business and a business and a Prepare an SCI for a Prepare an SCI for a
merchandising business. merchandising business. merchandising business merchandising business using
using multistep approach multistep approach
REMARKS
No. of Learners w/in
Mastery level
No. of learners for
remediation
OTHER ACTIVITIES 1. Prepare SCI for a service 1. Prepare SCI for a service
business using the single-step business using the single-step
approach approach
2. Prepare SCI for a 2. Prepare SCI for a merchandising
merchandising business using business using multistep approach
multistep approach