DAILY LESSON LOG
2nd SEMESTER, SY 2017-2018
SCHOOL Wesleyan University – Philippines
TEACHER Mr. Christian D. Tonogbanua
WEEK/DATE Week 3: January 15-19, 2018
SESSION MONDAY
SECTION/TIME 11 ABM-1 – 8:00-9:00
11 ABM-3 – 9:00-10:00
11 ABM-4 – 11:15-12:15
I.OBJECTIVES
A. Content Standard The learners demonstrate an
understanding of the varied
branches and areas of
accounting, particularly
financial accounting,
management accounting,
government accounting,
auditing, tax accounting,
cost accounting, accounting
GRADE LEVEL
LEARNING AREA
QUARTER
TUESDAY
11 ABM-2 – 7:00-8:00
11 ABM-1 – 8:00-9:00
11 ABM-3 – 9:15-10:15
11 ABM-4 – 10:15-11:15
11 ABM-5 – 11:15-12:15
11 GAS-1 – 12:15-1:15
The learners demonstrate
an understanding of the
varied branches and areas
of accounting, particularly
financial accounting,
management accounting,
government accounting,
auditing, tax accounting,
cost accounting,
Grade 11
Fundamentals of ABM 1
Third
WEDNESDAY
11 ABM-1 – 8:00-9:00
11 GAS-1 – 9:00-10:00
11 ABM-4 – 9:15-10:15
11 ABM-5 – 11:15-12:15
11 ABM-2 – 12:15-1:15
The learners demonstrate an
understanding of the
external and internal users
of financial information.
THURSDAY
11 ABM-1 – 8:00-9:00
11 GAS-1 – 9:00-10:00
11 ABM-4 – 9:15-10:15
11 ABM-5 – 11:15-12:15
11 ABM-2 – 12:15-1:15
The learners demonstrate
an understanding of the
external and internal users
of financial information.
FRIDAY
11 ABM-2 – 7:00-8:00
11 ABM-3 – 9:00-10:00
11 ABM-3 – 10:15-11:15
11 ABM-5 – 11:15-12:15
11 GAS-1 – 12:15-1:15
 education, and accounting accounting education, and
research accounting research
B. Performance The learners shall be able to The learners shall be able The learners shall be able to The learners shall be able
Standard make a list of business to make a list of business solve exercises and to solve exercises and
within the community on the within the community on problems on the problems on the
types of accounting services the types of accounting identification of users of identification of users of
they require and solve services they require and information, type of information, type of
exercises in the solve exercises in the decisions to be made, and decisions to be made, and
identification of the identification of the type of information needed type of information
branches of accounting branches of accounting by the users and cite users needed by the users and
described through the types described through the of financial information and cite users of financial
of services rendered. types of services rendered. identify whether they are information and identify
external or internal users. whether they are external
or internal users.
C. Learning At the end of the session At the end of the session At the end of the session At the end of the session
Competencies/ learners are expected to: learners are expected to: learners are expected to: learners are expected to:
Objectives 1. Define 1. Define accounting. 1. Define accounting. 1. Define accounting.
accounting. ABM_FABM11- ABM_FABM11- ABM_FABM11-
ABM_FABM11- IIIa-1 IIIa-1 IIIa-1
IIIa-1 2. Describe the 2. Describe the nature 2. Describe the
2. Describe the nature of of accounting. nature of
nature of accounting. ABM_FABM11- accounting.
accounting. ABM_FABM11- IIIa-2 ABM_FABM11-
ABM_FABM11-IIIa-2 IIIa-2 3. Explain the IIIa-2
3. Explain the 3. Explain the functions of 3. Explain the
functions of functions of functions of
 accounting in accounting in accounting in accounting in
business. business. business. business.
ABM_FABM11-IIIa-3 ABM_FABM11- ABM_FABM11- ABM_FABM11-
4. Narrate the IIIa-3 IIIa-3 IIIa-3
history/origin of 4. Narrate the 4. Narrate the 4. Narrate the
accounting. history/origin of history/origin of history/origin of
ABM_FABM11-IIIa-4 accounting. accounting. accounting.
5. Differentiate the ABM_FABM11- ABM_FABM11- ABM_FABM11-
branches of IIIa-4 IIIa-4 IIIa-4
accounting 5. Differentiate the 5. Differentiate the 5. Differentiate the
ABM_FABM11-IIIa-5 branches of branches of branches of
6. Explain the accounting accounting accounting
kind/type of ABM_FABM11- ABM_FABM11- ABM_FABM11-
services rendered IIIa-5 IIIa-5 IIIa-5
in each of these 6. Explain the 6. Explain the 6. Explain the
branches. kind/type of kind/type of services kind/type of
ABM_FABM11- services rendered rendered in each of services rendered
IIIa-6 in each of these these branches. in each of these
branches. ABM_FABM11- branches.
ABM_FABM11- IIIa-6 ABM_FABM11-
IIIa-6 7. Define external IIIa-6
users and gives 7. Define external
examples. users and gives
ABM_FABM11- examples.
IIIa-7 ABM_FABM11-
IIIa-7
 8. Define internal users 8. Define internal
and give examples. users and give
ABM_FABM11- examples.
IIIa-8 ABM_FABM11-
9. Identify the type of IIIa-8
decisions made by 9. Identify the type of
each group of users. decisions made by
ABM_FABM11- each group of
IIIa-9 users.
10. Describe the type of ABM_FABM11-
information needed IIIa-9
by each group of 10. Describe the type
users. of information
ABM_FABM11- needed by each
IIIa-10 group of users.
ABM_FABM11-
IIIa-10
II.CONTENT/ LESSON Introduction to Accounting Introduction to Introduction to Accounting Introduction to
NAME Branches of Accounting Accounting Branches of Accounting Accounting
Branches of Accounting User of Accounting Branches of Accounting
Infromation User of Accounting
Infromation
III. LEARNING
RESOURCES
a. Reference/s Florendo, Joselito G., 2016 Florendo, Joselito G., Florendo, Joselito G., 2016 Florendo, Joselito G.,
2016 2016
 Fundamentals of Fundamentals of Fundamentals of Fundamentals of
Accountancy, Business and Accountancy, Business Accountancy, Business and Accountancy, Business
Management 1 and Management 1 Management 1 and Management 1
1. Teacher’s Guide
Pages
2. Learner’s Materials pp. 1-22 pp. 1-22 pp. 1-46 pp. 1-46
Pages
3. Textbook Pages
4. Additional
Materials from
Learning Resource
(LR) portal
b. Learning Materials
IV.PROCEDURES
A.Reviewing Previous Review of past lesson. Review of past lesson. Review of past lesson. Review of past lesson.
Lesson or Presenting New Introduction of new lesson: Continuation of new lesson: Introduction of new lesson:
Lesson Chapter 2 – Branches of Chapter 2 – Branches of Chapter 3 – Users of
Accounting Accounting Accounting Information
B.Establishing a purpose for Discussion of Case Study on Discussion of Case Study on Discussion of Case Study on Discussion of Case Study on
Lesson each lesson tackled. each lesson tackled. each lesson tackled. each lesson tackled.
C.Presenting examples/ The teacher will answer and The teacher will answer and The teacher will answer and The teacher will answer and
instances of new lesson discuss the Review Questions discuss the Review discuss the Review Questions discuss the Review
of each Chapter tackled. Questions of each Chapter of each Chapter tackled. Questions of each Chapter
tackled. tackled.
D.Discussing new concepts Lesson Proper: From Chapter Lesson Proper: From Lesson Proper: From Chapter Lesson Proper: From
and practicing new skill #1 1: Introduction to Accounting Chapter 1: Introduction to 1: Introduction to Accounting Chapter 1: Introduction to
Accounting Accounting
E.Discussing new concepts
and practicing new skill #2
F.Developing Mastery (leads
to Formative Assessment #3)
G.Finding practical
applications of concepts and
skills to daily living
H.Making generalizations
and abstraction about the
lesson
I.Evaluating learning
J.Additional activities for
application or remediation
V. REMARKS
VI.REFLECTION
A.Number of learners who
earned 80% on the formative
assessment
Lesson Proper: From Chapter
2: Branches of Accounting
Preparation of Discussion
Questions(Group Activity)
Presentation of Discussion
Questions(Group Activity)
Ask the students to answer
Summative Assessment
Activity to be submitted,
checked and discussed next
meeting.
Lesson Proper: From Lesson Proper: From Chapter
Chapter 2: Branches of 2: Branches of Accounting
Accounting
Lesson Proper: From Chapter
3: Users of Accounting
Information
Preparation of Discussion Preparation of Discussion
Questions(Group Activity) Questions(Group Activity)
Presentation of Discussion Presentation of Discussion
Questions(Group Activity) Questions(Group Activity)
Ask the students to answer Ask the students to answer
Summative Assessment Summative Assessment
Activity to be submitted, Activity to be submitted,
checked and discussed next checked and discussed next
meeting. meeting.
Did not meet some classes
because they had a seminar
with the guidance office
Lesson Proper: From
Chapter 2: Branches of
Accounting
Lesson Proper: From
Chapter 3: Users of
Accounting Information
Preparation of Discussion
Questions(Group Activity)
Presentation of Discussion
Questions(Group Activity)
Ask the students to answer
Summative Assessment
Activity to be submitted,
checked and discussed next
meeting.
Distribution of Cards, No
classes`
B.Number of learners who
require additional activities
for remediation
C.Did the remedial lesson
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 innovations or
localized materials did I
use/discover which I wish to
share with other teachers?