SENIOR HIGH SCHOOL

Classroom Instruction Delivery Alignment Map

Grade: 12 Semester: 1st

Core Subject Title: FUNDAMENTAL OF ACCOUNTANCY, BUSINESS AND MANAGEMENT No. of Hours/Semester: 80 hours/semester
Prerequisites: None

Specialized Subject Description: The course deals with the preparation and analysis of financial statements of a service business and merchandising business using horizontal and
vertical analyses and financial ratios. Knowledge and skills in the analysis of financial statements will aid the future entrepreneurs in making sound economic decisions.

Culminating Performance Standard: The learners will be able to demonstrate understanding and appreciation of the Financial Statements by preparing a five year Financial Statements of a business of
their own desire.

Power Standard: The learners will be able to solve exercises and problems involving the different kinds of Financial Statements used by different business entities.

_1st_ Quarter
Content Content Performance Standards Learning Competencies Highest Thinking Skill to Assess Highest Enabling References
Standards MINIMUM KUD BEYOND KUD RBT Assessment Technique Strategy to Use in
Class MINIMUM Class Level Developing the Highest
ificat ificat
ion ion Thinking Skill to Assess
MINIMUM BEYOND WW QA PC Enabling Teaching
MINIMUM General Strategy
Strategy
Statement of The learner The learner is The learner is The learner… The learner… Business
Financial demonstrates able to... able to... Mathematics
Position understanding 1. Identify the 1. Calculate by: Norma D.
of... solve 1. Solve elements of the U fractions, U Evalua Pen- Multip Proble *Problem *Inductive Lopez-
exercises real-life SFP and decimals and ting and- le m Solving Strategy Mariano,
account and problems describe each percent of a real- paper choice solvin *Reasoning *Think- Ph.D.
titles under problems involving of them. life situation. Test and g and Proof Pair-Share (Rex Bookstore)
the assets, that require the 2. Classify the 2. Solve (Proble Proble *Exercises/
liabilities, preparation elements of the problems m m Homework
and capital of an operations SFP into involving U Solving Solvin
accounts of Statement of fraction. current and U fractions, Evalua ) g
the of Financial 2. Evaluate noncurrent decimals and ting
Statement Position for real-life items. percent related to
of Financial a single situations to 3. Prepare the business.
Position, proprietors illustrate SFP of a single
namely, hip with fractions. proprietorship.
cash, proper
receivables, classificatio 4. Prepare an
inventories, n of SFP using the
prepaid accounts as report form
expenses, current and and the
property, noncurrent account form
plant and using the with proper
equipment, report form classification
payables, and the of items as
accrued account current and
expenses, form. noncurrent.
unearned
income,
long-term
liabilities
and capital
that will
equip him /
her in the
preparation
of the
Statement
of Financial
Position
using the
report form
 and account
form.
Statement of Key 1. 1. Solve 1. Compare 1. Explore the Proble Recitat *Problem *Question
Comprehensi concepts of Formulate real-life and K theories and U Analyz m ion Solving and
ve Income ratio and and solve problems differentiate concepts of ratio ing Solving *Reasoning Answer
proportion problems involving ratio and rate. and rate by and Proof *Think-
involving ratio and 2. Identify and writing *Exercises/ Pair-Share
ratio and proportion. write K propositions Homework
proportion. 2. Evaluate propositions illustrating real-
2. Use the real-life illustrating life problems.
concept of situations to real-life 2. Evaluate real-
proportion illustrate situations by life situations U Evalua
in making ratio and giving illustrating direct, ting
life- proportion. examples for inverse and
decisions. each. partitive
3. Solve proportion.
problems U
involving
direct, inverse
and partitive
proportion.
Statement of Key Analyze Estimate 1. Differentiate K 1. Prove the U Analyz Proble Recitat *Problem *Deductiv
Changes in concepts of and solve and assess mark-up, difference ing m ion Solving e Strategy
Equity buying and problems real-life mark-down between mark- Solving *Group *Inductive
selling. on situations and mark-on, up, mark-down Collaboratio Strategy
important with and illustrate and mark-on. n *Think-
factors in regards to how it is 2. Demonstrate *Reasoning Pair-Share
managing a buying and obtained. how gross U Analyz and Proof
business: selling 2. Describe margin, profit, ing *Exercises/
buying products. how gross K loss, discount Homework
products margin is used and break-even
and selling in sales. are obtained.
products.
 3. Define K 3. Evaluate real- U Evalua
profit, loss, life situations ting
discount and involving
break-even. mortgage,
4. Illustrate K amortization,
problems deposits and
involving loans.
mortgage,
amortization,
deposits and
loans.
Statement of
Cash Flows
Analysis and
Interpretation
of Financial
Statements

Performance Task: The learners will be able to demonstrate understanding and appreciation of the subject matter by doing a review on a sample published business plan online. The group will then
present their review in front of the class.

Literal Transfer Task: The learners will be able to demonstrate understanding and appreciation of Business Mathematics as they produce a sample business plan review by using and observing proper
basic business mathematical concepts.

Prepared by: Checked by: Noted by:

CHRISTIAN D. TONOGBANUA, CPA LYNDON JOHN S. DE LEON, LPT TITA C. AGSUNOD, Ph.D.
Subject Teacher Senior High School Program Head High School Principal