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III. PROCEDURES
A. CLASSROOM ROUTINES
a. Prayer
b. Greetings
c. Checking of Attendance & Physical Classroom Environment
B. REVIEW
“Good morning class, how are you today?” “Good morning ma’am, we’re fine, thank you”.
C. MOTIVATION
(Draw a big tree with 8 branches. As you discuss the “Yes ma’am”
topic, write the particular branch of accounting you are
discussing on each branch. Label the root of the three
as ‘Accounting’.
1. PRESENTATION
“Our topic for today is about Branches of Accounting”.
Branches of Accounting
Back to the big tree drawn. Explain the following
branches of accounting. As you discuss the topic, write
the particular branch of accounting you are discussing
on each branch. Label the root of the three as
‘Accounting’. (Power point presentation)
1. Financial Accounting
2. Management Accounting
3. Government Accounting
4. Auditing
5. Tax Accounting
6. Cost Accounting
7. Accounting Education
8. Accounting Research
3. ABSTRACTION (Q&A)
“Let’s have a sort of review of today’s lesson”.
1. What are the branches of accounting? Answers:
2. The branch of accounting that focuses primarily
on the preparation of financial statements? Financial Accounting
3. The branch of accounting that is use to evaluate Management Accounting
organization’s operations performance.
4. The branch of accounting that is practiced by all Government Accounting
government agencies and its employees using
their set of policies, accounts and processes.
5. The branch of accounting that is defined as the Auditing
systematic process for obtaining evidence and
examine records.
(Emphasize the Internal & External Audit)
6. The branch of accounting that focus on the Tax Accounting
preparation of tax returns as required by BIR.
7. The branch of accounting that deals on Cost Accounting
collecting cost information that is useful to set
prices of goods and services for sale.
8. The branch of accounting deals with developing Accounting Education
future accountants by creating relevant
accounting curriculum.
9. The branch of accounting that focuses on the Accounting Research
search of new knowledge on the effects of
economic events on the process of
summarizing, analyzing, verifying and
5. ASSESSMENT (Quiz)
Multiple Choice
Directions: Write the letter of the correct
answer.
1. Branch of accounting that focuses on the
preparation of financial statements.
a. Management Accounting
b. Financial Accounting
c. Auditing
d. Tax Accounting
E. ASSIGNMENT
Check the appropriate column for the
accounting areas required by the listed type
of business.
Prepared By:
JUDITH D. PIANO
ABM Teacher
Checked By:
EDWIN M. ACUB
HT-I