DAILY School ASIA SOURCE iCOLLEGE Grade Level 11

LESSON Teacher MS. MELLISA MAGHIRANG, MR. KRISTOFFER IAN BARREDO Learning Area FABM 1
LOG Teaching Week WEEK 2 Quarter 3RD-4TH QUARTER

Time: MONDAY TUESDAY WEDNESDAY THURSDAY FRIDAY

Date
I. OBJECTIVES
IBRANCHES OF ACCOUNTING and USERS OF ACCOUNTING INFORMATION
The learners demonstrate an understanding of the varied branches and areas of accounting, particularly; financial accounting, management accounting, government
A. Content Standards accounting, auditing, tax accounting, cost accounting, accounting education and accounting research
The learners demonstrate an understanding of the external and internal users of financial information
The learners shall be able to…
1. make a list of business within the community on the types of accounting services they require
B. Performance Standards 2. solve exercises in the identification of the branches of accounting described through the types of services rendered
3. solve exercises and problems on the identification of users of information, type of decisions to be made, and type of information needed by the users
4. cite users of financial information and identify whether they are external or internal users
The learners…
1. differentiate the branches of accounting
2. explain the kind/type of services rendered in each of these branches
C. Learning Competencies/
3. define external users and gives examples
Objectives
4. define internal users and give examples
5. identify the type of decisions made by each group of users
6. describe the type of information needed by each group of users
USERS OF ACCOUNTING USERS OF ACCOUNTING USERS OF ACCOUNTING
II. CONTENT BRANCHES OF ACCOUNTING BRANCHES OF ACCOUNTING
INFORMATION INFORMATION INFORMATION
III. LEARNING
RESOURCES
A. References
https://drive.google.com/file/d/ https://drive.google.com/file/d/ https://drive.google.com/file/d/0B https://drive.google.com/file/d/0B https://drive.google.com/file/d/0B8
0B869YF0KEHr7dW04Xzd3UW 0B869YF0KEHr7dW04Xzd3UW 869YF0KEHr7dW04Xzd3UWRNZ 869YF0KEHr7dW04Xzd3UWRNZ 69YF0KEHr7dW04Xzd3UWRNZW8/
1. Teacher’s Guide Pages
RNZW8/view Teaching Guide RNZW8/view Teaching Guide W8/view Teaching Guide for SHS W8/view Teaching Guide for SHS view Teaching Guide for SHS
for SHS FABM1 pages 7-11 for SHS FABM1 pages 7-11 FABM1 pages 12-19 FABM1 pages 12-19 FABM1 pages 12-19
2. Learner’s Material Module Module Module Module Module
Pages
FABM1 by Joselito G. Florendo FABM1 by Joselito G. Florendo FABM1 by Joselito G. Florendo FABM1 by Joselito G. Florendo FABM1 by Joselito G. Florendo First
3. Textbook Pages First Edition (Rex Bookstore) First Edition (Rex Bookstore) First Edition (Rex Bookstore) First Edition (Rex Bookstore) Edition (Rex Bookstore)
pages 12-22 pages 12-22 pages 36-46 pages 36-46 pages 36-46
LCD Monitor, Laptop, LCD Monitor, Laptop, LCD Monitor, Laptop, whiteboard LCD Monitor, Laptop, whiteboard LCD Monitor, Laptop, whiteboard
4. Additional Materials
whiteboard and white board whiteboard and white board and white board marker and white board marker and white board marker
from Learning Resources
marker marker
B. Other Learning http://investopedia.com/terms/ http://investopedia.com/terms/
Resources
IV. PROCEDURES
A. Reviewing previous
lesson or presenting the
new lesson
B. Establishing a purpose
for the lesson
C. Presenting examples/
instances of the new
lesson
D. Discussing new
concepts and practicing
new skill #1
E. Discussing new concepts
and practicing new skill #2
a/audit.asp
Recap of the previous lesson
and giving introduction to the
new lesson.
Introduce the ff. learning
objectives:
 I will be able to differentiate
the different branches of
accounting
 I will be able to explain the
types of services rendered
on the different branches
Ask;
Draw a big tree with eight
branches. Write the particular
branch of accounting you are
discussing on each branch.
Label the root of the tree as
‘Accounting’
Teacher will discuss the
different branches of
accounting
Teacher will explain the
kind/type of services rendered
in each of these branches
Teacher will demonstrate /
explain the list of businesses
within the community on the
types of accounting services
they require.
a/audit.asp
Recap of the previous lesson and
Continuation… giving introduction to the new
lesson.
Introduce the ff. learning
objectives
• I will be able to define external
users of accounting information
and give examples
• I will be able to define internal
users of accounting information
Continuation…
and give examples
• I will be able to identify the
types of decisions made by each
group of users
• I will be able to identify the
types of information needed by
each group of users
Ask;
What business would you want
to enter into.
Possible Answers: buying and
selling of cars, boutique, gasoline
Continuation… station, bakery
Ask;
If you are the owner, what do
you want to know about the
business? What possible decision
can accounting support?
Teacher will discuss the internal
users and external users of
accounting information
Teacher will demonstrate the
Continuation…
type of information needed by
each group of users
Teacher will demonstrate /
explain the identification of users
of information
Continuation…
The teacher will explain the types
of decision to be made
Recap of the previous lesson and
Continuation… giving introduction to the new
lesson.
Introduce the ff. learning objectives
• I will be able to define external
users of accounting information
and give examples
• I will be able to define internal
users of accounting information
and give examples
Continuation…
• I will be able to identify the types
of decisions made by each group of
users
• I will be able to identify the types
of information needed by each
group of users
Ask;
What business would you want to
enter into.
Possible Answers: buying and
selling of cars, boutique, gasoline
Continuation… station, bakery
Ask;
If you are the owner, what do you
want to know about the business?
What possible decision can
accounting support?
Teacher will discuss the internal
users and external users of
accounting information
Teacher will demonstrate the type
Continuation…
of information needed by each
group of users
Teacher will demonstrate / explain
the identification of users of
information
Continuation…
The teacher will explain the types
of decision to be made
 The teacher will explain on
how to identify the branches of The teacher will discuss about The teacher will discuss about the
accounting through types of the type of information needed type of information needed by the
services rendered by the users users

Boardwork Boardwork Boardwork

F. Developing Mastery
G. Finding practical
applications of concepts &
skills in daily living
H. Making generalizations
& abstractions about the
lesson
I. Evaluating Learning
J. Additional activities for
application or remediation
Identify what branch of
accounting renders this service
Cite what branch of accounting
do you want to focus on and
why?
Have students make a
generalization about different
branches of accounting
QUIZ
Teacher will give assignment
for the next meeting.
Search the following.
Users of Accounting
Information
Divide the class into two groups.
Require them to act out internal
and external users of accounting
information. Give them five to
ten minutes to meet and prepare
Continuation…
for their presentation. Each
group should be able to present
the information needs of the
different users and relate these
information to their decision-
making process.
Cite “Are the officers of the Local
Continuation… Government Unit internal or
external users? Why?
Have students make a
generalization about the
Continuation…
different users of accounting
information
Continuation… QUIZ
Teacher will give assignment for
the next meeting.
Teacher will give assignment
for the next meeting. Search the following.
Forms of Business Organization
Divide the class into two groups.
Require them to act out internal
and external users of accounting
information. Give them five to ten
minutes to meet and prepare for
Continuation…
their presentation. Each group
should be able to present the
information needs of the different
users and relate these information
to their decision-making process.
Cite “Are the officers of the Local
Continuation… Government Unit internal or
external users? Why?
Have students make a
generalization about the different
Continuation…
users of accounting information
Continuation… QUIZ
Teacher will give assignment for
Teacher will give assignment for the next meeting.
the next meeting.
Search the following.
Forms of Business Organization

V. REMARKS
VI. REFLECTION
A. No. of learners who earned 35 35 35 34 35
80% in the evaluation
B. No. of learners who require 0 0 0 0
additional activities for
remediation who scored below
80%
C. Did the remedial lesson work? 0 0 0 0
No. of learners who caught up
with the lesson
D. No. of learners who 0 0 0 0
continue to require
remediation
E. Which of my teaching
strategies worked well? Why
did these work?
F. What difficulties did I encounter
which my principal or supervisor
can help me solve?
G. What innovation or localized
materials did I use/discover which
I wish to share with other
teachers?

Prepared by: Checked by: Noted by:

MELLISA A. MAGHIRANG
_______________________ _______________________ _______________________ ________________________
Teacher SHS Coordinator Academic Head School Administrator
KRISTOFFER IAN BARREDO
_______________________
Teacher