Grade 12 School Don Jose Integratedl High School Grade Level 12

DAILY Teacher FRANCES NOVA B. DELA PEÑA, MBA Learning Area Fundamentals of Accountancy, Business and Management 2
LESSON LOG Teaching Dates and Time August 5 - 9, 2019 Quarter 1st
6:00-7 AM ABM Charity (MTWTh)

Session 1 Session 2 Session 3 Session 4

I. OBJECTIVES
A. Content Standards
B. Performance Standards
C. Learning Competencies/
Objectives (Write the LC Code)
II. CONTENT
III. LEARNING RESOURCES
A. References
1. Teacher’s Guide pages
2. Learner’s Material pages
3. Textbook pages
Objectives must be met over the week and connected to the curriculum standards. To meet the objectives, necessary procedures must be followed and if needed, additional lessons, exercises and remedial activities may be done for
developing content knowledge and competencies. These are assessed using Formative Assessment strategies. Valuing objectives support the learning of content and competencies and enable children to find significance and joy in
learning the lessons. Weekly objectives shall be derived from the curriculum guides.
The learners demonstrate an understanding of the methods or tools of analysis of financial statements to include horizontal analysis, vertical analysis, and financial ratios to test the level of
liquidity, solvency, profitability, and stability of the business.
The learners shall be able to solve exercises and problems that require computation and interpretation using horizontal analysis, vertical analysis, and various financial ratios. Using the
downloaded sample financial statements, he/she performs horizontal and vertical analysis, computes various financial ratios and interprets the level of liquidity, solvency, stability, and
profitability of the business.
- Compute and interpret financial ratios - Compute and interpret financial ratios such
such as current ratio, working capital, gross as current ratio, working capital, gross profit
- Define the measurement levels, namely, - Define the measurement levels, namely,
profit ratio, net profit ratio, receivable ratio, net profit ratio, receivable turnover,
liquidity, solvency, stability, and profitability. liquidity, solvency, stability, and profitability.
turnover, inventory turnover, debt-to-equity inventory turnover, debt-to-equity ratio, and
(ABM_FABM12-Ig-h-12) (ABM_FABM12-Ig-h-12)
ratio, and the like the like
(ABM_FABM12-Ig-h-14) (ABM_FABM12-Ig-h-14)
Content is what the lesson is all about. It pertains to the subject matter that the teacher aims to teach. In the CG, the content can be tackled in a week or two.
Analysis and Interpretation of Financial Analysis and Interpretation of Financial Analysis and Interpretation of Financial Analysis and Interpretation of Financial
Statements Statements Statements Statements
List the materials to be used in different days. Varied sources of materials sustain children’s interest in the lesson and in the learning. Ensure that there is a mix of concrete and manipulative materials as well as paper-based
materials. Hands-on learning promotes concept development.
FUNDAMENTALS OF ACCOUNTANCY, FUNDAMENTALS OF ACCOUNTANCY, FUNDAMENTALS OF ACCOUNTANCY, FUNDAMENTALS OF ACCOUNTANCY,
BUSINESS, AND MANAGEMENT 2 BUSINESS, AND MANAGEMENT 2 BUSINESS, AND MANAGEMENT 2 BUSINESS, AND MANAGEMENT 2
(pages 78-96) (pages 78-96) (pages 78-96) (pages 78-96)
FUNDAMENTALS OF ACCOUNTANCY, FUNDAMENTALS OF ACCOUNTANCY, FUNDAMENTALS OF ACCOUNTANCY, FUNDAMENTALS OF ACCOUNTANCY,
BUSINESS AND MANAGEMENT 2 BUSINESS AND MANAGEMENT 2 BUSINESS AND MANAGEMENT 2 BUSINESS AND MANAGEMENT 2
BETICON, DOMINGO, YABUT BETICON, DOMINGO, YABUT BETICON, DOMINGO, YABUT BETICON, DOMINGO, YABUT

4. Additional Materials from
Learning Resource portal
B. Other Learning Resources
IV. PROCEDURES
A. Reviewing previous lesson or
presenting a new lesson
B. Establishing a purpose for the
lesson
C. Presenting
examples/instances of the new
lesson
D. Discussing new concepts and
practicing new skills #1
E. Discussing new concepts and
practicing new skills #2
F. Developing mastery (Leads to
Formative Assessment)
(pages 104-213) (pages 104-213) (pages 104-213) (pages 104-213)
These steps should be done across the week. Spread out the activities appropriately so that the students will learn well. Always be guided by demonstration of learning by the students which you can infer from formative assessment
activities. Sustain learning systematically by providing students with multiple ways to learn new things, practice their learning, question their learning processes and draw conclusions about what they learned in relation to their life
experiences and previous knowledge. Indicate the time allotment for each step.
Review the horizontal and vertical analysis Review the different terms and financial ratios Review the formula and the different terms Review the given problem discussed.
techniques from the previous lesson. discussed from the previous lesson. discussed in financial ratios.
Ask the learners specific questions that are Ask the learners what other financial ratios we Ask the learners what are the different Ask the learners what are the different
relevant to business owners that may be can use in addressing the ratio analysis. financial ratios and uses in the analyzing financial ratios and uses in the analyzing the
addressed by ratio analysis. the financial statements. financial statements.
Today, we will learn what are the different Today, we will learn what are the different Today, we will learn how to compute and Today, we will learn how to compute and
financial ratios that we can use in analyzing financial ratios that we can use in analyzing interpret financial ratios. interpret financial ratios using a spreadsheet
and interpreting the financial statements and interpreting the financial statements application.
LECTURE. (Definition of Terms) LECTURE: (Financial Ratios)
 Define Financial Statement  Operational Efficiency Ratio
Analysis. - Asset Turnover
 Three kinds of Financial Statement - Fixed Asset Turnover
Analysis Techniques. - Inventory Turnover
 Defining Financial Ratios - Accounts Receivable Turnover
- Days in Accounts Receivable
LECTURE: (Financial Ratios) LECTURE: (Financial Ratios)
 Profitability Ratios  Financial health Ratios
- Gross Profit Ratio - Solvency
- Operating Income Ratio - Debt Equity Ratio
- Net Profit Ratio - Debt Ratio
- Return on Asset - Equity Ratio
- Return on Equity - Interest Coverage Ratio
- Liquidity
- Current Ratio
- Quick Ratio
PHILIPS 555. NUMBER HEADS TOGETHER.
Students are grouped into 5 members each; Each student is assigned a number. Members
they are given 5 questions to be answered in of the group work together to agree on answer
5 minutes. on the given questions. Teacher randomly
selects one number, students with that number
 answers for the group.

G. Finding practical applications
of concepts and skills in daily
living
H. Making generalizations and
abstractions about the lesson
I. Evaluating learning
J. Additional activities for
application or remediation
V. REMARKS
VI. REFLECTION
A. No. of learners who earned 80% on the
formative assessment
Ask the students to write down their insights Ask the students to write down their insights
about what has been discussed and how are about what has been discussed and how are
they going to apply it to their day-to-day they going to apply it to their day-to-day living.
living.
LUCK OF THE DRAW. LUCK OF THE DRAW.
All students’ names are put into a container. All students’ names are put into a container.
The student’s is drawn at random from the The student’s is drawn at random from the
container. The student whose name was container. The student whose name was drawn
drawn is required to present 3-5 minutes is required to present 3-5 minutes what has
what has been learned for the day. been learned for the day.
SHORT QUIZ. SHORT QUIZ.
The students will answer the short quiz. The students will answer the short quiz.
HOMEWORK HOMEWORK Review 1 st Quarter
Look for other financial ratios used in Identify the formulas to be used for each Periodical Examination
analyzing the financial statements. financial ratio.
Class Suspension due to Habagat – Typhoon Hannah
Reflect on your teaching and assess yourself as a teacher. Think about your students’ progress this week. What works? What else needs to be done to help the students learn? Identify what help your instructional supervisors can
provide for you so when you meet them, you can ask relevant questions.

B. No. of learners who require additional

activities for remediation

C. Did the remedial lessons work? No. of

students who caught up with the lesson

D. No. of learners who continue to require

remediation
E. Which of my teaching strategies work
well? Why did these work?

F. What difficulties did I encounter which my

principal or supervisor 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:
FRANCES NOVA B. DELA PEÑA, MBA JEWELL C. SASUYA ALVIN D. STA. MARIA, Ed. D.
SHST-III ABM Academic Coordinator Principal I - DJNHS