III.

LEARNING RESOURCES
Week 03 I. OBJECTIVES
A. References

C.
4.
Learning II. B. Other
Additional
B. Compete CONTEN Learning
A. T Materials Resource
Performa ncies / 3.
Content 1. TG 2. LM from s
nce Objective Textbook
Standard pages pages Learning
Standard s Write pages
s Resource
s the LC
(LR)
code for
portal
each
Day

FUNDAM
ENTALS
OF
ACCOUN www.inve
TANCY, stopedia.
BUSINES com
ABM_FA S, AND accountin
BM11- MANAGE gcourse.c
IIIb-c-17 MENT 1 om
by teachtoge
Joselito ther.ched
G. k12
Florendo,
pp. 127-
143

Monday
 FUNDAM
ENTALS
OF
ACCOUN www.inve
TANCY, stopedia.
BUSINES com
ABM_FA S, AND accountin
BM11- MANAGE gcourse.c
IIIb-c-18 MENT 1 om
by teachtoge
Joselito ther.ched
G. k12
Florendo,
pp. 127-
143

Tuesday
The
The
learner
learner
shall be
demonstr
able to THE
ates an
solve ACCOUN
understan
problems TING
ding of
applying EQUATIO
the
the N
accountin
accountin
g
g
equation.
equation
FUNDAM
ENTALS
OF
ACCOUN www.inve
TANCY, stopedia.
BUSINES com
ABM_FA S, AND accountin
BM11- MANAGE gcourse.c
IIIb-c-18 MENT 1 om
by teachtoge
Joselito ther.ched
G. k12
Florendo,
pp. 127-
143

Wednesd
ay
 FUNDAM
ENTALS
OF
ACCOUN www.inve
TANCY, stopedia.
BUSINES com
ABM_FA S, AND accountin
BM11- MANAGE gcourse.c
IIIb-c-18 MENT 1 om
by teachtoge
Joselito ther.ched
G. k12
Florendo,
pp. 127-
143

Thursday
Friday

CAGAYAN
GRADES NATIONAL HIGH Grade
1 to 12 School SCHOOL Level 12
DAILY
LESSON AR-JAY C. Learning FUNDAMENTALS OF ACCOUNTANCY,
LOG Teacher ROMERO Area BUSINESS, AND MANAGEMENT 1

(Pang-
araw-
araw na
Tala sa Teaching
Pagtuturo Dates
) and Time Quarter FIRST QUARTER

III. LEARNING RESOURCES

Week 04 I. OBJECTIVES
A. References

II. B. Other
CONTEN Learning
T Resource
s
 C. II. B. Other
Learning CONTEN 4. Learning
Compete T Additional Resource
ncies / Materials s
B. Objective from
A. Performa s Write Learning
Content nce the LC 3. Resource
Standard Standard code for 1. TG 2. LM Textbook (LR)
Day s s each pages pages pages portal

1. FUNDAM
ABM_FA ENTALS
BM11- OF
IIIb-c-18 ACCOUN
2. Identify TANCY,
the effect BUSINES
(increase S, AND www.inve
or MANAGE stopedia.
decrease) MENT 1 com
of by accountin
transactio Joselito gcourse.c
ns to the G. om
accountin Florendo, teachtoge
g pp. 127- ther.ched
Monday equation 143 k12

The
The
learner
learner
shall be
demonstr
able to THE
ates an
solve ACCOUN
understan
problems TING
ding of
applying EQUATIO
the
the N
accountin
accountin
g
g
equation.
equation
 The
The
learner
learner
shall be
demonstr
able to THE
ates an
solve ACCOUN
understan
problems TING
ding of
applying 1. EQUATIO FUNDAM
the
the ABM_FA N ENTALS
accountin
accountin BM11- OF
g
g IIIb-c-18 ACCOUN
equation.
equation 2. TANCY,
Classify BUSINES
events as S, AND www.inve
to Use of MANAGE stopedia.
Assets, MENT 1 com
Exchange by accountin
of Assets, Joselito gcourse.c
Source of G. om
Assets, Florendo, teachtoge
Exchange pp. 127- ther.ched
Tuesday of claims 143 k12

1. FUNDAM
ABM_FA ENTALS
BM11- OF
IIIb-c-18 ACCOUN
2. Cite TANCY,
specific BUSINES
examples S, AND www.inve
of Use of MANAGE stopedia.
Assets, MENT 1 com
Exchange by accountin
of Assets, Joselito gcourse.c
Source of G. om
Assets, Florendo, teachtoge
Wednesd Exchange pp. 127- ther.ched
ay of claims 143 k12
 FUNDAM
1. ENTALS
ABM_FA OF
BM11- ACCOUN
The five IIId-e-19 TANCY,
major 1.a. BUSINES
accounts, Define, Assets 2. S, AND www.inve
namely: identify, ABM_FA MANAGE stopedia.
1. assets and BM11- MENT 1 com
2. classify IIId-e-20 by accountin
liabilities accounts 2.a. TYPES Joselito gcourse.c
3. capital according Specific OF G. om
4. income to the five accounts MAJOR Florendo, teachtoge
5. major under ACCOUN pp. 144- ther.ched
Thursday expenses types assets TS 148 k12
Friday

CAGAYAN
GRADES Grade
School NATIONAL HIGH 12
1 to 12 Level
SCHOOL
DAILY
AR-JAY C. Learning FUNDAMENTALS OF ACCOUNTANCY,
LESSON Teacher
ROMERO Area BUSINESS, AND MANAGEMENT 1
LOG
(Pang-
araw-
Teaching
araw na
Dates Quarter FIRST QUARTER
Tala sa
and Time
Pagtuturo
)

III. LEARNING RESOURCES

Week 05 I. OBJECTIVES
A. References

II. B. Other
CONTEN Learning
T Resource
s
 C.
4.
Learning II. B. Other
Additional
B. Compete CONTEN Learning
A. T Materials Resource
Performa ncies / 3.
Content 1. TG 2. LM from s
Day nce Objective Textbook
Standard pages pages Learning
Standard s Write pages
s Resource
s the LC
(LR)
code for
portal
each

1.
ABM_FA
BM11-
IIId-e-19
1.a.
Liability
1.b. www.inve
Equity 2. stopedia.
ABM_FA com
BM11- accountin
Monday IIId-e-20 gcourse.c
3. Identify om
liability teachtoge
and ther.ched
equity k12
accounts
affected
in a
business
transactio
n

The
FUNDAM
learners
ENTALS
demonstr
OF
ate an
Define, ACCOUN
understan
identify, TANCY,
ing of The
and TYPES BUSINES
five major
classify OF S, AND
accounts,
accounts MAJOR MANAGE
 1.
ABM_FA
BM11-
IIId-e-19
1.a.
Income
1.b.
www.inve
Expenses
The stopedia.
2. FUNDAM
learners com
ABM_FA ENTALS
demonstr accountin
BM11- OF
Tuesday ate an gcourse.c
Define, IIId-e-20 ACCOUN
understan om
identify, 3. Identify TANCY,
ing of The teachtoge
and income TYPES BUSINES
five major ther.ched
classify and OF S, AND
accounts, k12
accounts espense MAJOR MANAGE
namely:
according accounts ACCOUN MENT 1
1. assets
to the five affected TS by
2.
major in a Joselito
liabilities
types business G.
3. capital transactio Florendo,
4. income n pp. 149-
5.
157
expenses

www.inve
stopedia.
com
ABM_FA accountin
Wednesd
BM11- gcourse.c
ay
IIId-e-21 om
teachtoge
ther.ched
k12
 www.inve
stopedia.
com
ABM_FA accountin
Thursday BM11- gcourse.c
IIId-e-21 om
teachtoge
ther.ched
k12

Friday

CAGAYAN
GRADES Grade
School NATIONAL HIGH 12
1 to 12 Level
SCHOOL
DAILY
AR-JAY C. Learning FUNDAMENTALS OF ACCOUNTANCY,
LESSON Teacher
ROMERO Area BUSINESS, AND MANAGEMENT 1
LOG
(Pang-
araw-
Teaching
araw na
Dates Quarter FIRST QUARTER
Tala sa
and Time
Pagtuturo
)

III. LEARNING RESOURCES

Week 05 I. OBJECTIVES
A. References

C.
4.
Learning II. B. Other
Additional
B. Compete CONTEN Learning
A. T Materials Resource
Performa ncies / 3.
Content 1. TG 2. LM from s
Day nce Objective Textbook
Standard pages pages Learning
Standard s Write pages
s Resource
s the LC
(LR)
code for
portal
each
 www.inve
stopedia.
com
ABM_FA accountin
Monday BM11- gcourse.c
IIIf-22 om
teachtoge
ther.ched
k12

The
FUNDAM
The learners
ENTALS
learners should be
OF
demonstr able to
ACCOUN
ate an differentia
TANCY,
understan te a
BUSINES
ing of the journal BOOKS
S, AND
two major from a OF
MANAGE
types of ledger ACCOUN
MENT 1
books of and TS
by
accounts, identify
Joselito
namely, the types
G.
journal of
Florendo,
and journals
pp. 164-
ledger and
 At the
end of the
lesson,
the
students
should be
able to: a.
Identify
the rules
www.inve
of
stopedia.
journalizin
com
g b.
accountin
Record
Tuesday gcourse.c
transactio
om
ns in the
teachtoge
general
ther.ched
journal c.
k12
The Determin
FUNDAM
The learners e the
ENTALS
learners should be significan
OF
demonstr able to ce of
ACCOUN
ate an differentia recording
TANCY,
understan te a transactio
BUSINES
ing of the journal ns in a BOOKS
S, AND
two major from a certain OF
MANAGE
types of ledger business ACCOUN MENT 1
books of and TS
by
accounts, identify
Joselito
namely, the types
G.
journal of
Florendo,
and journals
pp. 164-
ledger and
184
ledgers
At the
end of the
lesson,
the
students
should be
able to: a.
Journaliz www.inve
e stopedia.
transactio com
ns accountin
Wednesd
involving gcourse.c
ay
simple om
entries b. teachtoge
Determin ther.ched
e that k12
total
debits
shall
always
equal
total
credits
 At the
end of the
lesson,
the
students
should be
able to: a.
www.inve
Journaliz
stopedia.
e
com
transactio
accountin
ns
Thursday gcourse.c
involving
om
compoun
teachtoge
d entries
ther.ched
b. Identify
k12
the line
distinction
between
simple
entry and
compoun
d ebtry

Friday

CAGAYAN
GRADES Grade
School NATIONAL HIGH 12
1 to 12 Level
SCHOOL
DAILY
AR-JAY C. Learning FUNDAMENTALS OF ACCOUNTANCY,
LESSON Teacher
ROMERO Area BUSINESS, AND MANAGEMENT 1
LOG
(Pang-
araw-
Teaching
araw na
Dates Quarter FIRST QUARTER
Tala sa
and Time
Pagtuturo
)

III. LEARNING RESOURCES

Week 06 I. OBJECTIVES
A. References

C.
4.
Learning II. B. Other
Additional
B. Compete CONTEN Learning
A. T Materials Resource
Performa ncies / 3.
Content 1. TG 2. LM from s
Day nce Objective Textbook
Standard pages pages Learning
Standard s Write pages
s Resource
s the LC
(LR)
code for
portal
each
 At the
end of the
lesson
the
students
should be www.inve
able to: a. stopedia.
describe com
the accountin
Monday nature gcourse.c
and gives om
examples teachtoge
of ther.ched
business k12
transactio
ns
(ABM_FA
BM11-
IIIg-j-25)

At the
end of the
lesson
the
students www.inve
should be stopedia.
The able to: a. com
The
learners identify accountin
learners
Tuesday should be should be the gcourse.c
able to different Business om
able to
understan types of Transacti teachtoge
identify
d the business ons and ther.ched
business FUNDAM
business document Their k12
and ENTALS
transactio s
nonbusin Analysis OF
ns and (ABM_FA As
ess ACCOUN
their BM11-
transactio Applied to TANCY,
analysis, IIIg-j-26) the
ns, BUSINES
to include
enumerat Accountin S, AND
definition
e the g Cycle of MANAGE
and
types of a Service MENT 1
nature of
business Business by
business
document a. Rules Joselito
transactio
s, recite of Debits G.
ns, types
the rules and Florendo,
of source
of debit Credits pp. 164-
or
and b. 184
business
credit, Journalizi
document
and apply ng
s, and the
these to
 ns, the BUSINES
to include
enumerat Accountin S, AND
definition
e the g Cycle of MANAGE
and
types of a Service MENT 1
nature of
business Business by
business
document a. Rules Joselito
transactio
s, recite of Debits G.
ns, types
the rules and Florendo,
of source
of debit Credits pp. 164-
or
and b. 184
business
credit, Journalizi
document
and apply ng
s, and the
these to
rules of At the
simple
debits end of the
cases
and lesson
credits the
students
www.inve
should be
stopedia.
able to: a.
com
analyze
accountin
Wednesd common
gcourse.c
ay business
om
transactio
teachtoge
ns using
ther.ched
the rules
k12
of debit
and credit
(ABM_FA
BM11-
IIIg-j-27)

At the
end of the
lesson,
the
students
should be
able to: a. www.inve
solve stopedia.
simple com
problems accountin
Thursday and gcourse.c
exercises om
in the teachtoge
analyses ther.ched
of k12
business
transactio
n
(ABM_FA
BM11-
IIIg-j-28)

Friday
IV.PROCEDURES

C. G.
A. D. E. H. Making J.
Presentin F. Finding
Reviewin B. Discussin Discussin generaliz Additional
g Developin practical
g Establishi g new g new ations activities
examples g mastery applicatio I.
previous ng a concepts concepts and for
/ (Leads to ns of Evaluatin
lesson or purpose and and abstractio applicatio
instances Formative concepts g learning
presentin for the practicing practicing ns about n or
of the Assessm and skills
g the new lesson new skills new skills the remediati
new ent 3) in daily
lesson #1 #2 lesson on
lesson living

LET'S
Let the
BALANC Group
students
E! Relate Activity
view a
the video Divide the
short
to the class into
video clip
topic for five. Give
of circus.
The the day each
Let them Let the
teacher by group a Activity
determine students
will make showing Discuss problem on
the skill test the
a simple them an the to solve. Developin Ask
that the equality Let them
review illustration concepts Ensure g Mastery students
performer of the watch
about of a of Assets, maximum shall to list
s must accountin another
accountin balance Liabilities, participati Ask a serve as down 5
possess g video
g with the and on. Then student to their business
in order equation where the
concepts compone Owner’s ask each write the evaluatio transactio
to by solving performer
and nts of equity. group to accountin n. ns and
succeed simple failed to
principles accountin Ask choose a g (Assessm identify
their problems. balance
then g students represent equation ent will be the
performa Emphasiz and fall.
introduce equation. to cite ative to on the based on compone
nce. e that Let the
the Then, let illustrative explain board. rubrics nts in
(Barnum accountin students
lesson to the examples their prepared each
and g reflect on
be students of each work. by transactio
Bailey equation the video.
discussed illustrate compone (Assessm teacher n.
circus must
for the 60 the nt. ent will be and
2013 Hi always be
minutes’ accountin based on students)
Wire balanced.
session. g rubrics
Balance)
equation prepared
Video
by by
download
analyzing teacher
ed at
the and
www.yout
diagram students)
ube.com
provided.
 With the
The
identified
teacher STARTIN
compone
will ask GA Each Let the Activity
nts of
students BUSINES group will groups on
accountin
to write S The now exchange Developin
g In real life RECITATI
down teacher present outputs. g Mastery
equation, scenario, ON: Give
The below will group their Then, ask shall Ask
let each what do sample
teacher each the class business each serve as students
group test you think business
will ask a compone into 6. transactio group to their to list
the does transactio
student to nts Each ns. Let identify evaluatio down 5
equality Assets, ns and let
write the certain group will other the n. examples
of the Liabilities, the
accountin accounts choose a groups compone (Assessm of
accountin and students
g that will certain analyze if nts of ent will be accounts
g Equity identify
equation fall on the buasines the accountin based on in each
equation. represent the
on the identified s. Then, transactio g rubrics compone
Each in solving compone
board. compone let them n is equation prepared nt.
group problems nts
nt of identify 5 considere in the by
should ? present.
accountin business d given teacher
present
g transactio business transactio and
their
equation. ns of the in nature. ns. students)
output in
(at least business.
a table
8)
form.

ANALYZI
NG A
BUSINES
S Tell
whether
DRILL:
the A, L, GROUP
Develop
E will WORK:
Stress the Look into
increase The
out the mastery a certain
(I), teacher As a
following of business
decrease will group student,
as a Let each students in your
Explain (D) or is the class what are
review: 1. group by How will neighbor,
that there not into 6. the things
That the present conductin investme identify
are four affected Each which
accountin the g drill. nts, the
elements (NE). 1. group will make you
g output. Give withdrawa business
that affect The be given unable to
equation Emphasiz business ls, transactio
equity: (1) owner business balance Indicate if
is A = L+E e the transactio revenues, ns and
Investme invest transactio your time (+), (-),
2. That effects of ns and let expenses construct
nt; (2) cash 2. ns. and (0):
for every each them , affect a table to
Withdraw The Illustrate attention?
transactio transactio identify the show
al; (3) owner the effect What can
n, the n in the the accountin effects of
Revenue, withdraw of each you do to
accountin accountin accounts g the
and; (4) s asset transactio prevent
g g involved equation? transactio
Expenses 3. The n in the these
equation equation. and its n in the
business accountin scenarios
should effect on accountin
received g ?
always be the g
cash equation
balanced. accountin equation.
from a using a
g
bank table.
equation.
loan 4.
Repayme
nt of
bank
loan
 BUSINES
S
REPORT
The
teacher
will show
Let the
a balance Have an
groups
sheet interactiv
exchange
with the e
The outputs.
balances discussio GROUP
teacher Then, ask
of assets, n on the WORK:
will each How do
liabilities, importanc Group the
review group to you Ask the
and e of class into
the identify consider students
owner's determini 6. Each Will it be
students The the yourself to list
equity. ng the group will possible
on what teacher probable as a son/ down all
The balances be filling for a
has will let the transactio daughter the
students of the out single
transpired students ns that to your accounts
will now compone amounts transactio Describe
from the identify took parents? under
assume nts of in a table. n to affect the ff
previous assets place Are you Asset,
the roe of accountin The compone transactio
discussio they basing on an asset, Liabilities,
different g group nts more ns.
n and could see the liability, or Owner's
users of equation should than
present inside the effects in owner's Equity,
accountin and the not twice?
the classroo the equity? Expenses
g effect if indicate Cite an
specific m accountin How ,
informatio such the example.
learning g about to Revenue
n and transactio transactio
objectives equation your s
basing n cause n that
for the 60 transpired teachers?
from the the took
minutes .
balance equation place.
session. Presentat
sheet, to be
ion of
they will imbalanc
Output
make a e.
follows.
certain
decision
on
provided
questions
and

IV.PROCEDURES

C. G.
A. D. E. H. Making J.
Presentin F. Finding
Reviewin B. Discussin Discussin generaliz Additional
g Developin practical
g Establishi g new g new ations activities
examples g mastery applicatio I.
previous ng a concepts concepts and for
/ (Leads to ns of Evaluatin
lesson or purpose and and abstractio applicatio
instances Formative concepts g learning
presentin for the practicing practicing ns about n or
of the Assessm and skills
g the new lesson new skills new skills the remediati
new ent 3) in daily
lesson #1 #2 lesson on
lesson living
 C. G.
A. D. E. H. Making J.
Presentin F. Finding
Reviewin B. Discussin Discussin generaliz Additional
g Developin practical
g Establishi g new g new ations activities
examples g mastery applicatio I.
previous ng a concepts concepts and for
/ (Leads to ns of Evaluatin
lesson or purpose and and abstractio applicatio
instances Formative concepts g learning
presentin for the practicing practicing ns about n or
of the Assessm and skills
g the new lesson new skills new skills the remediati
new ent 3) in daily
lesson #1 #2 lesson on
lesson living

The
teacher
will show The
the table teacher
to the will ask
students the
and let question:
the After the "Given
students activity, the
identify DOING let the accountin
possible THE groups g
transactio BUSINES exchange informatio
ns S The outputs. n for your
happened The teacher Now, the perusal,
: teacher will now task of After which
will group instruct each doing among
the class the group group is their task, the
into 6. to write to identify ask each business
Each down 7 the At this group to es are
group business effects of point, the explain you going
shall transactio the group will and to invest
choose a ns that transactio now test present in if you
certain might ns in the the their happen to Let the
business occur in accountin equality outputs. be an Is it students
they want the g of the Ensure investor? possible RECITATI write their
to indulge course of equation accountin maximum Which of for a ON: Give own 3
in. They operating by g participati the certain example business
will name their determini equation on. The business business transactio transactio
the business. ng by doing teacher es will transactio ns, let the ns and
business Let them whether it the table will you lend n to make students identify
after the set will like the likewise money if the identify their
names of certain increase/ one suppleme you accountin the effect effects in
the amounts decrease, shown in nt happen to g on the the
members in each or will not the informatio be a equation accountin accountin
of the transactio affect the motivatio n if creditor? not g g
group. n. A, L, E. n part. needed. Why?" balance? equation. equation.
 CONCEP
T
CHECK:
Classify
the ff:
BRAINST
ORMING
The After
The teacher analyzing
teacher will post 4 the
will make transactio transactio
a simple ns on the ns, let
review board. them
about Let the classify
accountin students the Is it
g analyze events as Summariz possible
concepts the to e the idea for two Re
and transactio whether it of the DRILL assets to emphasiz
principles n by is Use of students Conduct decrease e the four
then identifyin Assets, by a drill by at the classificat Let the
introduce g what Exchange revealing Provide giving same ion of students
the compone of Assets, the more transacti time yet events by write their
lesson to nt/s of the Exchange concept illustative ons and ther is no asking own 3
be accountin of Claims, of the examples let the correspon questions business
discussed g and four of the students ding . Ensure transactio
for the 60 equation Source of classificat classificat classify effect to maximum ns and
minutes’ is/are Assets. ion of ion of the the participati classify
session. involved. Why? events. events event. claims? on. the event.
The
teacher
will flash
the LET'S
transactio HAVE
ns and FISHING!
the Each
students student
will shall
classify come Group the
the infront class into
events: The and pick 5. Ask After
teacher one each doing
will give paper group to their task,
paper strip on write ask each
strips and the down 8 group to
the box/conta business explain
student iner then transactio and
shall write identify ns (2 present
any the transactio their
business transactio ns in Now, let outputs.
transactio n written each the group Ensure Write 3
n on the on the classificat classify maximum example
strips. strips as ion of the participati How is it What is transactio
Then the to the events) transactio on. The possible the effect ns for
teacher four with ns and teacher for a of each Use of
will later classificat amounts. identify will certain classificat Assets, Let the
on collect ion of Then let the effect likewise increase ion of Exchange students
the strips events. them of the suppleme in liability events to of Assets, list down
and place Let them exchange transactio nt shall the Source of specific
it in a box justify outputs n to the informatio decrease accountin Assets, accounts
or their with total n if another g Exchange under
container. answers. other. assets. needed. liability? equation? of claims. Assets.
Ask a
student to
write the
accountin
g GAS Group the
equation HENYO class into Emphasiz
and relate GAME 8. Each e to the
the Group the group class that
classificat class into shall those
ion of two. Each Emphasiz receive a words
events. group e to the cartolina identified
Then shall take class that with by each
stress out turns in the words jumbled group are
the guessing posted on letters. actually
lesson for a word the Their task thediffere
the next that will boards is to nt
60 be posted are unscramb accounts
minutes on the actually e the under
session board by assets letters to assets.
by asking a found form a The RECITATI
informing represent inside the word that teacher ON:
the ative from classroo pertains will now (Ensure
students each m. Also, to the regroup DRILL maximum
that A,L,E group to underscor case that the Conduct participati
are just ask e that will be accounts a drill by Each on) Ask
three of questions each given to into two. giving group the
the major (answera sample them. This is to transacti shall studets to Cite the
types of ble by assets Then introduce ons and make state the specific Let the
accounts yes/no) shall fall basing the let the hugot specific asset students
but Asset pertaining on from the concept students lines with accounts accounts list down
is the to the specific case, let of current identify the under involved specific
only word to accounts them and non- the asset accounts Assets as in the ff accounts
focus for be for record define the current accounts assigned fast as transactio under
the day. guessed. purposes. concept. asset. involved. to them. they can. ns: Liabilities.

IV.PROCEDURES

C. G.
A. D. E. H. Making J.
Presentin F. Finding
Reviewin B. Discussin Discussin generaliz Additional
g Developin practical
g Establishi g new g new ations activities
examples g mastery applicatio I.
previous ng a concepts concepts and for
/ (Leads to ns of Evaluatin
lesson or purpose and and abstractio applicatio
instances Formative concepts g learning
presentin for the practicing practicing ns about n or
of the Assessm and skills
g the new lesson new skills new skills the remediati
new ent 3) in daily
lesson #1 #2 lesson on
lesson living
 C. G.
A. D. E. H. Making J.
Presentin F. Finding
Reviewin B. Discussin Discussin generaliz Additional
g Developin practical
g Establishi g new g new ations activities
examples g mastery applicatio I.
previous ng a concepts concepts and for
/ (Leads to ns of Evaluatin
lesson or purpose and and abstractio applicatio
instances Formative concepts g learning
presentin for the practicing practicing ns about n or
of the Assessm and skills
g the new lesson new skills new skills the remediati
new ent 3) in daily
lesson #1 #2 lesson on
lesson living

Let's Go
Fishing!
Case Each
Analysis student
Divide shall be
the class given a
Emphasiz
into 9. paper
e to the Ask the ff
Each strip to
class that questions
group Present write on
The those : 1. What
shall to the one
teacher accounts Supplem happens
receive a class business
will make defined ent the to a
case to transactio transactio
a simple by them discussio certain Recitation
study ns of a n. Then Identify
recall of are n on business : Let the
and certain collect the
concepts liability identificati if it does students Let the
analyze. business. the paper liability
on Asset and on of not pay recite the students
From the Then the strips and and
accounts equity liability its different list down
analysis class will place it in equity
and accounts. and obligation accounts accounts
of the determine one accounts
introduce Then, let equity on time? under under
group, the container. affected
clearly the accounts 2. If a liability income
each liability Each on the
the students by business and and
group and student following
learning identify underscor did not equity as expenses
should equity shall pick transactio
objectives which ing the have any fast as
be able accounts one ns:
of the among accounts liability for they can.
to come affected paper
next 60 the as a certain
up with a on each strip on
minutes liabilities CLAIMS. period,
ONE transactio the
session are what
SENTEN n. container
current does it
CE and
and non- signify?
definition identify
current.
of the the
accounts liability
assigned and
to them. equity
accounts
affected.
 Let's Go
Fishing!
Each
student
shall be
given a
The
paper
teacher Ask the
strip to
will post students Cite Write
Undersco write on
the what are specific Ask the ff transactio
re that in one
following their scenarios questions ns using
business, Let the business
transactio expenses in a : 1. Does the
expenses students transactio
ns and at home business a high Recitation following
may also recall the n. Then
students and what and let Sales or : Let the expense
be 3 types of collect
shall is the the Income students and
incurred business the paper Let the
identify source of students always recite the income
like the es and strips and students
what income of identify signify a different accounts:
one at make place it in list down
major their the good accounts 1. Rent
home and them one steps in
accounts family. expense performa under expense
the analyze container. preparing
are Stress or nce? 2. If liability 2.
source of what Each a chart of
affected: out that income. expenses and Insurance
income of probable student accounts
1. Bought their Emphasiz are equity as epense 3.
their expense shall pick
supplies answers e also higher fast as Service
family is unique one
on have that there than they can. Revenue
represent in each paper
account somethin are 2 income, 4. Sales
s revenue type. strip on
2. g to do ways to what 5. Bad
in a the
Withdrew with the earn happens? Debts
business. container
cash 3. next income. Expense
and
Invested lesson
identify
Laptop
the
expense
and
income
accounts
affected.

Show to Based on
the class their Group the
Conduct a sample analysis Let the class into
a simple chart of and students 6. Show Ask the ff Post the
Post the Post
review by account descriptio identify to the questions steps in Ask
steps in jumbled
letting the and let ns, let the the parts class : 1. What preparing students
making a accounts.
students the students of chart of jumbled makes a chart of to identify
chart of Let the
recite all students define a accounts accounts the account a certain
account students
the analyze chart of based of the importanc in business.
on the arrange it
accounts it. Ask the account from the business. e of jumbled Let them
board. to come
discussed insights and let given Let each having a order. Let prepare a
Discuss up with a
under of the them example. group chart of the chart of
the steps properly
Asset, students identify its Supplem prepare a account students account
of making prepared
Liability, by letting importanc ent the chart of for the arrange it for that
a cart of chart of
Equity, them e in answers if accounts business in proper business
account. accounts
Income, describe preparing necessary with its ? order.
Expenses the chart an . complete
of accountin parts.
accounts. g report.
 Ask a
Group the
student to
class into
give an
4. Each
The example
From the group Ask the ff Post 10
teacher of a Then ask
identified shall questions transactio
will make business another
accounts, Ask a receive : 1. Will it ns on the
a simple he/ she set of Re- Ask the
ask a volunteer business be board.
recall by wants to students emphasiz students
student or to explain transactio possible Let the
asking put up. to identify e the to bring
a how the ns. Then for a students
students Ask 10 the format of with them
volunteer chart of let each certain prepare a
to give students accounts preparing a 2-
to account group business chart of
the steps to give 1 involved a chart of columnar
prepare was prepare a not to account
in business in each accounts sheet.
the chart prepared. chart of have a for those
preparing transactio transactio
of account chart of transactio
a chart of n that n.
account. of the account? ns.
accounts. may
given
occur in
business
that
to them.
business.

IV.PROCEDURES

C. G.
A. D. E. H. Making J.
Presentin F. Finding
Reviewin B. Discussin Discussin generaliz Additional
g Developin practical
g Establishi g new g new ations activities
examples g mastery applicatio I.
previous ng a concepts concepts and for
/ (Leads to ns of Evaluatin
lesson or purpose and and abstractio applicatio
instances Formative concepts g learning
presentin for the practicing practicing ns about n or
of the Assessm and skills
g the new lesson new skills new skills the remediati
new ent 3) in daily
lesson #1 #2 lesson on
lesson living
 Sample
Analysis
Show to
the class Ask the ff
sample Identify questions
Concept
of My Part : 1. Will it
The Quiz: Let
general Post be
teacher the
ledger another possible
will make Fom the students
and illustration for a
a simple posted identify
genaral Let the of general certain
recall on illustration the
journal. students Supplem ledger business
the of the two concept
Let each present ent the and not to Ask the
concepts types of being
group their discussio general keep the students
of Chart books, let described Ask
analyze output. n by journal on two types with
of the on the students
the given Emphasiz underscor the of books? regards
Accounts students following to bring 1
sample. e the ing the board. 2. What the
and identify statement piece 2
The each usage of format in Let the makes difference
introduce the parts s: 1. book columnar
group both the supplying students the s of the
clearly of the of original sheet
shall two types the two identfy importanc two types
the general entry 2.
prepare of books books of the parts e of of books
learning ledger book of
a venn of accounts then maintaini
objectives and final entry
diagram accounts. supply ng the
of the general 3. order
showing the two two
next 60 journal. of listing
the books books of
minutes accounts
similarity using the accounts
session under
and correct for the
journal
differenc format. business
e of the ?
two
types of
books.
 Let the
Let's Try! Ask the ff
The Introduce After students
After Group the questions
teacher to the presentin identify
illustrating class into : 1. Why
will ask a class the g the certain
sufficient 6. Give is it
student to different rules, Ask 3 Concept business
Ask examples different important
draw a rules of provide students Check: in their
students of transactio to
sample journalizin illustrative to give Let the locality.
to give at journalizin ns to the maintain
format of g. Let examples transactio studens Write 5
least 10 g, ask the groups. record of
general them on how to n and let define transactio
transactio students Each transactio
journal on reflect on properly them call journal ns
ns. Let to group ns in a
the board the rules. journalize for a entry. Ask occuring
them journalize shall be certain
as a Make transactio classmate them to on the
write the tasked to business
review. sure that ns. Use to write said
down the transactio journalize ? 2. As a
Other each step the 2- journalize down the business
transactio ns the student,
students in columnar the rules in then
n on the provided transactio what are
will take journalizin sheet as transactio journalizin journalize
board. earlier ns. Ask those
note of g is their n. g. the
during the presentor things
correcton clearly general transactio
motivatio to explain you
s if there understoo journal n in a
n. their usually
are. d. book. general
output. record?
journal.

Let's Go
Fishing!
Each
student
shall be
given a
Group the This time, paper
class into Exchange After ask each strip to
6. Ask the output which, group to write on
Ask 3
each of the ask a compute one Ask the
Conduct students
group to group to represent the total business students
a simple to give Activity
come up the other ative from debits transactio what
review by transactio under Look for
with a group. each and total n. Then makes
letting the n and let developin transactio
business. Now, let group to credits. collect the
students them call g mastery ns that
Then, let the group explain Then the paper importanc
recite for a shall may
them journalize their underscor strips and e of
rules in classmate serve as affect 3 or
identify the output. e that place it in creating a
journalizin to the more
10 transactio Supplem total one record of
g journalize Assessm accounts
transactio ns ent the debits container. their daily
transactio the ent
ns prepared explanati should be Each expenses
ns transactio
occuring by the on if balanced student .
n.
on the other necessary with the shall pick
said group. . total one
business. credits paper
strip on
the
container
and
journalize
.
 Post two Group the
Ask the Tell the Let the
different class into
The students students students Ask 3
transactio 4. Each
teacher to that the relate the students
ns on the group
will make journalize first entry topic to to give Post
board: 1. shall
a simple the was an their daily transactio transactio
Owner receive
recall on transactio example Ask from life by ns Activity ns on the
bought envelope
the past n. Let of simple the asking involving under board.
supplies s
lesson them entry, students them to compoun developin Ask them
P30,000 containin
and write it while the more record d entry g mastery to identify
2. Owner g8
introduce down on other was illustrative their good and let shall whether
bought transactio
clearly the an samples deeds them call serve as the
equipmen ns. The
the board. example of and bad for a the transactio
t P30,000 task of
learning Then of compoun deeds. classmate Assessm n is
paying each
objectives make compoun d entry. Which of to ent compoun
cash group is
of the them d entry. the two journalize d or
P10,000 to
next 60 observe Let them has more the simple.
and the journalize
minutes the entry differentia to be transactio
balance the
session for 30 te the 2 recorded. n.
after 3 transactio
seconds tems Reflect!
months. ns.

IV.PROCEDURES

C. G.
A. D. E. H. Making J.
Presentin F. Finding
Reviewin B. Discussin Discussin generaliz Additional
g Developin practical
g Establishi g new g new ations activities
examples g mastery applicatio I.
previous ng a concepts concepts and for
/ (Leads to ns of Evaluatin
lesson or purpose and and abstractio applicatio
instances Formative concepts g learning
presentin for the practicing practicing ns about n or
of the Assessm and skills
g the new lesson new skills new skills the remediati
new ent 3) in daily
lesson #1 #2 lesson on
lesson living
 Sample
Analysis
Show to
the class
sample
of
The business
Ask the ff
teacher and non
Identify questions
will make busibess
Let the From the Me Post : 1.
a simple . Let Give 10
students analysis Supplem another What's
recall on each transactio
present of the ent the sample of the
the group Let the ns. Let
their different discussio non importanc
concepts analyze students the Ask
output. groups, n by business e of the
general the given define on students students
Emphasiz let the underscor and non
journal sample. their own identify to bring 1
e the students ing the business business
and The each a whether piece 2
usage of name line transactio transactio
introduce group business the columnar
both the business distinction ns on the ns in the
clearly shall transactio transactio sheet
two types and non between board. interpreta
the prepare n n is
of books business the two Let the tion of
objectives a venn business
of transactio terms studentsc accountin
of the diagram or not
accounts. ns lassify g
next 60 showing
each informatio
minutes the
n?
session similarity
and
differenc
e of the
two
types of
books.

Let's Try!
Group the
After class into
Group the
illustrating 6. Give
class into
Exchange sufficient different
The 6. Ask Ask the ff
the output source transactio Let the
teacher Ask each questions Ask 3
of the document ns to the students
will ask a students group to : 1. Why students
group to s, ask the groups. Activity identify
student to to give at come up is it to give
the other students Each under certain
give a least 10 with a important transactio
group. to identify group developin business
sample of transactio business. to base n and let
Now, let the shall be g mastery in their
business ns. Let Then, let our them call
the group source tasked to shall locality.
transactio them them recording for a
identify document identify a serve as Identify
n and a write identify of classmate
the s of the certain the source
non down the 10 transactio toidentify
source transactio source Assessm document
business transactio transactio n to a the
document ns document ent s that are
transactio n on the ns source source
s of those provided of the used by
n as a board. occuring document document
transactio earlier transactio them
review on the ?
ns during the ns. Ask
said
motivatio presentor
business.
n. to explain
their
output.
 Let's Go
Fishing!
Group the Each
class into student
6. Ask shall be
each given a
group to This time, paper
come up After ask each strip to
with a which, group to write on
Ask 3
Ask business. ask a compute one Ask the
Conduct students
students Then, let represent the total business students
a simple to give Activity
to recall them ative from debits transactio what
review by transactio under
the rules identify each and total n. Then makes Ask
letting the n and let developin
of debits 10 group to credits. collect the students
students them call g mastery
and transactio explain Then the paper importanc to bring 1
enumerat for a shall
credits. ns their underscor strips and e of piece 2
e source classmate serve as
Ask occuring output. e that place it in creating a columnar
dcuments to the
someone on the Supplem total one record of sheet
of journalize Assessm
to explain said ent the debits container. their daily
transactio the ent
on the business. explanati should be Each expenses
ns transactio
board Analyze on if balanced student .
n.
te necessary with the shall pick
transactio . total one
ns as to credits paper
the rules strip on
of debits the
and container
credits and
journalize
.

The Post
Group the Let the
teacher Post transactio
class into students
will make different ns on the
Now, Ask At this 4. Each relate the
a simple transactio board.
Ask the the point, Ask group topic to
recall on ns on the Ask a Let the Check
students students the shall their daily
the past board: student to students the output
to to students make a life by
lesson Ask the re journalize of the
determine determine to stand on making
and students emphasiz the students.
the total the total determine whether them
introduce to e what transactio Give
assets of liabilities the total they are realize
clearly journalize has ns. Then correction
the given of the eauity of going to that it is a
the those transpired let them s on the
businss given the given invest on need to
learning transactio on the detrmine errors
transactio businss businss the analyze
objectives ns using session. the total made.
ns transactio transactio company, our next
of the the 2 assets,
ns ns lend step
next 60 columnar liabilities,
money to before we
minutes sheet and
them?. do it.
session equity.
 VI.REFLECTION

B. No.of G. What
F. What
learners C. Did the innovatio
difficulties
A. No.of who remedial E. Which n or
D. No.of did I
learners require lessons of my localized
learners encounter
V.REMAR who additional work?
who
teaching
which my
materials
KS earned activities No.of strategies did I
continue principal
80% in for learners worked use/disco
to require or
the remediati who have well?Why ver which
remediati superviso
evaluatio on who caught up did these I wish to
o r can help
n. scored with the work? share
me
below lesson. with other
solve?
80%. teachers?
 VI.REFLECTION

B. No.of G. What
F. What
learners C. Did the innovatio
difficulties
A. No.of who remedial E. Which n or
D. No.of did I
learners require lessons of my localized
learners encounter
V.REMAR who additional work?
who
teaching
which my
materials
KS earned activities No.of strategies did I
continue principal
80% in for learners worked use/disco
to require or
the remediati who have well?Why ver which
remediati superviso
evaluatio on who caught up did these I wish to
o r can help
n. scored with the work? share
me
below lesson. with other
solve?
80%. teachers?
 B. No.of G. What
F. What
learners C. Did the innovatio
difficulties
A. No.of who remedial E. Which n or
D. No.of did I
learners require lessons of my localized
learners encounter
V.REMAR who additional work?
who
teaching
which my
materials
KS earned activities No.of strategies did I
continue principal
80% in for learners worked use/disco
to require or
the remediati who have well?Why ver which
remediati superviso
evaluatio on who caught up did these I wish to
o r can help
n. scored with the work? share
me
below lesson. with other
solve?
80%. teachers?
 VI.REFLECTION

B. No.of G. What
F. What
learners C. Did the innovatio
difficulties
A. No.of who remedial E. Which n or
D. No.of did I
learners require lessons of my localized
learners encounter
V.REMAR who additional work?
who
teaching
which my
materials
KS earned activities No.of strategies did I
continue principal
80% in for learners worked use/disco
to require or
the remediati who have well?Why ver which
remediati superviso
evaluatio on who caught up did these I wish to
o r can help
n. scored with the work? share
me
below lesson. with other
solve?
80%. teachers?
 B. No.of G. What
F. What
learners C. Did the innovatio
difficulties
A. No.of who remedial E. Which n or
D. No.of did I
learners require lessons of my localized
learners encounter
V.REMAR who additional work?
who
teaching
which my
materials
KS earned activities No.of strategies did I
continue principal
80% in for learners worked use/disco
to require or
the remediati who have well?Why ver which
remediati superviso
evaluatio on who caught up did these I wish to
o r can help
n. scored with the work? share
me
below lesson. with other
solve?
80%. teachers?
 VI.REFLECTION

B. No.of G. What
F. What
learners C. Did the innovatio
difficulties
A. No.of who remedial E. Which n or
D. No.of did I
learners require lessons of my localized
learners encounter
V.REMAR who additional work?
who
teaching
which my
materials
KS earned activities No.of strategies did I
continue principal
80% in for learners worked use/disco
to require or
the remediati who have well?Why ver which
remediati superviso
evaluatio on who caught up did these I wish to
o r can help
n. scored with the work? share
me
below lesson. with other
solve?
80%. teachers?
 VI.REFLECTION

B. No.of G. What
F. What
learners C. Did the innovatio
difficulties
A. No.of who remedial E. Which n or
D. No.of did I
learners require lessons of my localized
learners encounter
V.REMAR who additional work?
who
teaching
which my
materials
KS earned activities No.of strategies did I
continue principal
80% in for learners worked use/disco
to require or
the remediati who have well?Why ver which
remediati superviso
evaluatio on who caught up did these I wish to
o r can help
n. scored with the work? share
me
below lesson. with other
solve?
80%. teachers?