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 13

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 September 25, 2017 September 26, 2017 September 27, 2017 September 28, 2017
A. Content Standards The learners demonstrate an understanding of debits and credits, journal entries to record basic business transaction and using t-accounts,
and posting to general ledgers
B. Performance Standards The learners shall be able to prepare journal entries for basic business transactions; solve exercises and problems that require using the t-
account
C. Learning Competencies The learners: The learners: The learners: The learners:

3. prepare journal entries to 3. prepare journal entries to 3. prepare journal entries to record 3. prepare journal entries to
record basic business record basic business basic business transaction record basic business transaction
transaction transaction 4. determine balances of accounts 4. determine balances of
4. determine balances of 4. determine balances of using the t-account accounts using the t-account
accounts using the t-account accounts using the t-account
Write LC Code for each ABM_FABM12-IIa-b-3 ABM_FABM12-IIa-b-3 ABM_FABM12-IIa-b-3 ABM_FABM12-IIa-b-3
ABM_FABM12-IIa-b-4 ABM_FABM12-IIa-b-4 ABM_FABM12-IIa-b-4 ABM_FABM12-IIa-b-4
LEARNING
RESOURCES/Ref.
1. Teachers Guide pages
2. Learners Material
pages
3. Textbook pages
PROCEDURES/LEARNI Lecture-Discussion of the
NG ACTIVITIES preparation of journal entries
to record basic business
transaction and determining
balances of accounts using the
t-account
Lecture-Discussion of the
preparation of journal entries
to record basic business
transaction and determining
balances of accounts using the
t-account
Lecture-Discussion of the
preparation of journal entries to
record basic business transaction
and determining balances of
accounts using the t-account
Lecture-Discussion of the
preparation of journal entries to
record basic business transaction
and determining balances of
accounts using the t-account

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.