University of Perpetual Help System Laguna

Minante Uno, Cauayan City, Isabela

BASIC EDUCATION DEPARTMENT
Senior High Level
A.Y 2017 - 2018
ISABELA CAMPUS

DAILY LESSON LOG IN Fundamentals of Accountancy and BM2 WEEK 6

Grade 11 to 12 SCHOOL University of Perpetual Help System Isabela Campus Grade and Section: ABM12A & ABM12B
DAILY LESSON LOG TEACHER ARIES GONZALES CARAGAN,RCA,CPA Learning Area Fundamentals of Accountancy
and BM 2

OBJECTIVES August 7, 2017 August 8, 2017 August 9, 2017 August 10, 2017
A. Content Standards The learners demonstrate an understanding of the methods or tools of analysis of financial statements to include horizontal analysis,
vertical analysis, and financial ratios to test the level of liquidity, solvency, profitability, and stability of the business
B. Performance Standards The learners shall be able to solve exercises and problems that require computation and interpretation using horizontal analysis, vertical
analysis, and various financial ratios.
C. Learning Competencies The learners: The learners: The learners: The learners:

Define the measurement Define the measurement levels, Perform vertical and horizontal Perform vertical and horizontal
levels, namely, liquidity, namely, liquidity, solvency, analyses of financial statements of analyses of financial statements
solvency, stability, and stability, and profitability a single proprietorship of a single proprietorship
profitability
Write LC Code for each ABM_FABM12-Ig-h- ABM_FABM12-Ig-h- ABM_FABM12-Ig-h- 13 ABM_FABM12-Ig-h- 13
12 12
LEARNING
RESOURCES/Ref.
1. Teachers Guide pages
2. Learners Material
pages
3. Textbook pages
PROCEDURES/LEARNI Lecture-Discussion of the Lecture-Discussion of the Lecture-Discussion of the vertical Lecture-Discussion of the
NG ACTIVITIES measurement levels, namely, measurement levels, namely, and horizontal analyses of financial vertical and horizontal analyses
liquidity, solvency, stability, liquidity, solvency, stability, statements of a single of financial statements of a
and profitability and profitability proprietorship single proprietorship

ASSESSMENT
Sample of Assessment
Activity

REMARKS
No. of Learners w/in
Mastery level
No. of learners for
remediation
OTHER ACTIVITIES
Prepared by: Checked by:

ARIES G. CARAGAN,RCA,CPA MICHELLE B. ESTILLORE, RN, MAN, MAEd.