AMADOR-BELLO HIGH SCHOOL

Senior High School

Gangao, Baleno, Masbate

DETAILED LESSON PLAN (DLP)

Date Time Learning Area Grade level Quarter Duration

June 6, 2019 2:00 - 4:00 / MTThF Fabm 1 12 Amethyst 1st 2hrs
I. LEARNING OBJECTIVES
Learning Learners…… Code:
Competency/ies 1. define accounting. ABM-FABM11-Ia-1
(Taken from CG)

II. LEARNING CONTENT

Subject Matter Introduction to accounting
Define accounting (lesson 1)
Lesson
describe the nature of accounting in business
References tg pages 1-3, Quexbook Publishing, Google.com
Materials laptop, bond paper, board and chalk
Strategies Cooperative learning, discussion
Values Relate the connection of accounting to daily live activities.
III. LEARNING ACTIVITIES/PROCEDURES
• Prayer/Greetings
A. Preliminary • Checking of attendance
Activity • Setting classroom standard

B. Review Ask the students if they have a knowledge in accounting.

C. Lesson Proper

Ask the students if their families is running a business enterprise and encourage them to share
1. Motivation
their experienceor knowledge about basic business activities.

Teacher grouped student into five and assigned topics to brainstorm and come up with a creative
presentation.
presentation about Introduction of accounting. For the first session Group 1 will report the
2. Presentation
definition of accounting.

►Presentation of Group 1 "Define accounting".

►Teacher will discuss further the concepts of accounting and its role to business.
Teacher : Accounting is the process of IDENTIFYING, RECORDING, and COMMUNICATING economic
events of an organization to interested users. (Weygandt, J. et. All)

• IDENTIFYING - This involves selecting economic events that are relevant to a particular
3. Discussion
business transaction.
• RECORDING - This involves keeping a chronological diary of events that are measured in
pesos. The diary refered to in the definition are journals and ledgers.
• COMMUNICATING -occurs through the preparation and distribution of financial and
other accounting reports.
►Deliver the definitions of accounting by FAS, FRBS,AAA, and AICPA

4. Developmental
Activity

5. Synthesis/
Generalization
 5. Synthesis/
Generalization In your own words, what is accounting?

IV. EVALUATION
Multiple choice
1. Which of the following is an appropriate definition of accounting?
a.) A means of recording transaction and keeping c.) The interconnected network of subsystems necessary
records. to operate a business
b.) Electronic collection, organization & communication
d.) The measurement, processing and communication
of a vast amount of information. of financial information about identifiable economic
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. It's function is to provide:
a.) Qualitative information c.) Quantitative information
b.) Quantitative & qualitative 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 maker d.) Storing data
5. The measurement phase of accounting is accomplished by:
a.) Processing data b.) Recording data c.) Reporting to decision maker d.) Storing data
V. ENRICHMENT

• Make a research on the nature of accounting

• Remind next presentor (Group 2) for the next session's topic "The nature of accounting".

Prepared by:

GLADYS ANGELA B. VALDEMORO

SHS Teacher II Checked:
RICHARD C. BASAS
PRINCIPAL I
c.) Reporting to decision maker d.) Storing data

c.) Reporting to decision maker d.) Storing data

 AMADOR-BELLO HIGH SCHOOL
Senior High School
Gangao, Baleno, Masbate

DETAILED LESSON PLAN (DLP)

Date Time Learning Area Grade level Quarter Duration

June 7, 2019 2:00 - 4:00 Fabm 1 12 Amethyst 1st 2hrs
Learning The learner…. Code:
Competency/ies 1. define accounting.
(Taken from CG)
Key Concept Introduction to accounting
1. Objectives
Knowledge Define accounting
Skills cite specific examples in which accounting is used in making business decisions.
Attitude Show critical thinking and personal discipline throughout the class activities.
Values Relate the concept of accounting in logical decision or decision making in everyday problem.
2. Contents
3. Learning
Resources
4. Procedures Teacher's Activities

4.1 Introductory
Activity

4.2 Activity

4.3 Analysis

4.4 Abstraction
 4.3 Analysis

4.6 Assessment

4.7. Assignment

4.8 Concluding
Activiy

5. Remarks

6. Reflections
A. No. of learners who learned 80% in
the evaluation

B. No. of learners who require addition

activities for remediation

C. Did the remedial lessons work?

No. of learners who have caught up with
lesson.
D. No. of learners who continue to
require remediation.

E. Which of my teaching strategies wo

well? Why did these worked?

F. What difficulties did I encounter wh

principal or supervisor can help me solv

F. What innovation or localized material

use/discover which I wish to share with o
Teachers

Prepared by:
GLADYS ANGELA B. VALDEMORO
SHS Teacher II Checked:
RICHARD C. BASAS
PRINCIPAL I