Professional Documents
Culture Documents
4. Additional Materials
from Learning Resource
(LR) portal
B. Other Learning Resource http://www.accountingverse.com http://www.accountingverse.com
/financial- /financial-
accounting/elements/asset- accounting/elements/asset-
accounts.html accounts.html
IV. PROCEDURES
A. Reviewing previous Let’s Engage: Let’s Review: Let’s Review: Let’s Engage
lesson or presenting the Ask the learners to recall the Randomly call learners to Randomly call learners to Ask learners to enumerate the
new lesson ideas they have learned in enumerate the elements of explain the difference of steps in preparing the SFP of a
Fundamentals of ABM 1 SFP current and non-current items Single proprietorship
in the elements of SFP
B. Establishing a purpose Warming Up: Warming Up: Warming Up:
for the lesson Explain the importance of - Ask the learners of their ideas Explain the importance of
knowing the concept of the about the current and non- preparing the SFP in a
accounting elements in the current items. business firm.
Statement of Financial
Position.
C. Presenting Individual Activity: Group Activity:
examples/Instances of Randomly pick learners to On the board, two groups
the new lesson identify and group each classify the elements of the
account listed in the box SFP into current and
according to their elements noncurrent items
D. Discussing new Let’s Learn: Let’s Learn: Let’s Learn: Let’s Learn:
concepts and practicing - Discuss the following: - Discuss the following: - Discuss the meaning of a Discuss and demonstrate:
new skills # 1 o Meaning, nature, and o Current and Non- single proprietorship form of o Steps in preparing the
usefulness of the Current Assets and its business SFP in report and
Statement of Financial examples - Trial Balance account Form
Position (SFP) o Current and Non- - Demonstrate the steps in
o Elements of the Current Liabilities and preparing the SFP.
Statement of Financial its examples
Position (SFP) – assets,
liabilities, equity
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E. Discussing new Discuss the normal balances of
concepts and practicing the accounting elements of SFP.
new skills # 2
F. Developing mastery Let’s Practice: Let’s Practice: Let’s Practice: Let’s Practice:
(leads to Formative Group Activity - Group Activity On the board randomly, ask - Group Activity
Assessment 3) o Each group to create o Check the answers of learners to prepare SFP of a single o Based on the Adjusted
their own company, the first activity proprietorship following the steps Trial Balance of Polo
list their account titles o Each group identifies discussed by the teacher. Company, the first
under assets, the normal balance of group prepares SFP
liabilities, and equity; each account titles and using the report form,
then describe and answer the guide and the second group
present it to the class questions. prepares SFP using the
account form
G. Finding practical Ask the learners of their personal Ask learners about the Ask learners if they are familiar or Ask learners whether or not it is
application of concepts belongings in their homes or the properties they have in their they have an idea about the important to record all their
and skills in daily living amount they owned (assets), the home, if it may be used for a Statement of Assets, Liabilities, assets, liabilities, and equity in
amount that they owe (liabilities), short or long period of time. and Net Worth of an employee establishing their own business
and deduct the amount they owe here in Malay, and if it is similar here in Municipality of Malay.
from the amount they own to to the SFP.
know the net assets (equity).
H. Making generalizations Let’s Reflect: Let’s Reflect: Let’s Reflect: Let’s Reflect: Present a
and abstractions about - Ask the learners about the - Ask learners to distinguish Present to learners the quotation/saying related to the
the lesson importance of each element current from non-current significance of preparing the SFP topic and briefly discuss to the
in the SFP assets and liabilities, and to of an entity. class.
give their insights about the
importance of classifying each
account titles to current and
non-current items.
I. Evaluating learning Quiz: ¼ sheet of paper; Test I- Quiz: Quiz: Quiz: In a 1 whole yellow pad,
Identify each element in the SFP. Classify the account titles into Create a small business (single prepare SFP using report and
(10 items); Test II- Describe the current and noncurrent items. (10 proprietorship) and prepare a SFP. account form of Malay ABM
following elements: assets, items) Enterprise.
liabilities, and equity.
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application or
remediation
V. REMARKS
VI. REFLECTIONS
A. No. of learners who earned
80% in the evaluation
B. No. of learners who require
additional activities for
remediation who scored
below 80%
C. Did the remedial lessons
work? No. of learners who
have caught up with the
lesson
D. No. of learners who 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?
COMMENTS AND SUGGESTIONS: Checked by:
DANILO H. CLAROS
Senior High School Coordinator
Prepared by: Noted by:
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